Addl Cit 1(3), Mumbai vs Tata Communications Ltd ( Formerly ... on 24 December, 2019
IN
The Addl Cit (A) Rg-1(3), Mumbai vs M/S. Videsh Sanchar Nigam Ltd
above sections
makes it clear that prior to amendment mode ... clear from the facts that by way of subsequent amendment by
Finance Ad, 2007 , words 'Additional Commissioner' have also
been inserted along with
above sections makes it
clear that prior to amendment mode by Finance Act, 2007 ,
the legislature treated 'Additional Commissioner' and 'Joint
Commissioner ... clear from
the facts that by way of subsequent amendment by Finance
Ad, 2007, words 'Additional Commissioner' have also been
inserted along with
estimate of the investment
referred to in s, 69, additions were mode on this basis and the assessee
had filed on appeal before the higher ... appeal before the High court the Finance Act 2004 mode amendment in
section 142A providing the AO with power to make a reference
quoted hereinabove. Under the Direct Tax Laws (Amendment)
Act, 1987, Parliament not only deleted the words "reason to
believe" but also inserted ... which reads as follows:
"7.2 Amendment mode by the Amending Act, 1989, to
reintroduce the expression 'reason to believe
arrangements for accommodation, sight-seeing or other services by any mode of transport. This amendment does not however extend the expanded activities to cover services ... accommodation, sightseeing, or other similar services) by any mode of transport is the taxable service. This amendment incorporates an inclusionary clause, whereby any person engaged
Trilok Singh Dhillon, Bhilai vs The Deputy Commissioner Of Income Tax, ... on 17 April, 2024
A-Z (Industrial) Premises ... vs Competent Authority, Iac on 14 September, 1984
Equivalent citations: [1985
through speed post or so, in view of the amendment introduced. In fact the mode of speed post is only a faster mode of registered ... amendment introduced by Hon'ble Allahabad High court may not be applicable, but a guidance may be taken from this amendment for drawing