contained in section 9(1)(vi)(b) / 9 (1
)(vii)(b). .
Decisions, Circulars relied on
Infosys Ltd v DDIT (International Taxation ... Delhi Trib) [Page 910 of compilation filed on 17.3.2017 -
Para 67
Circular No 1/2011 dated 6.4.2011 explaining the provisions
of Finance Act 2010 - page
Abans Jewels Pvt Ltd vs Principal Commissioner, Customs-New ... on 28 March, 2022
Author: Dilip
dated 20th October, 2002 (Master
Circular no. 67) laying down the factors to be taken into consideration while
considering the representation of an employee
involving premium paid on purchase of
securities, is also evident from CBDT Circular No. 17 of 2008
dated 26.11.2008 (though issued for assessment of banks ... amortized
over the maturity period of securities.
67. Relevant extract of the above said Circular is reproduced
below for ready reference:
"(vi) In cases
M/S. Ntpc Limited, New Delhi vs Addl. Cit, New Delhi on 4 May, 2022
well as CIT(A) are not ready
to follow 67 years old Circular and the provisions viz. sub-section (9)
of section
Securities And Exchange Board Of India vs Rajkumar Nagpal on 30 August, 2022
Author: D
shape
2. Pax-2
04 gold strips 995 1875 67,70,400/-
moulded into
circular shape
Total 5025 1,81,44,672/-
iv. The rate ... moulded into circular
shape weighing 1875 grams. She states that the value of the gold recovered
from the Respondent is Rs. 67
Capgemini Technology Services India ... vs Deputy Commissioner Of Income-Tax, ... on 30 August, 2022
IN
following circulars:
(a) Circular No.41/2000-Cus dated 12.05.2000
bearing reference F.No.520/63/99-Cus.VI;
(b) Circular No.9/2001 ... dated 22.02.2001
bearing reference F.No.520/67/2000-Cus.VI;
(c) Circular No.16/2011-Cus dated 31.03.2011
bearing reference
