Bombay High Court in the case of Vodafone M-Pesa Ltd Vs Pr.CIT
164 DTR 257 and held that the AO cannot change ... Bombay High Court in the case of Vodafone M-Pesa Ltd Vs
Pr.CIT 164 DTR 257 and decision of the ITAT, Bangalore Bench
that as provided under
Section under Section 4 (1) of the PESA Act, an appropriate resolution has not
been passed by the concerned Gram Panchayat
Dy Cit. Circle-1, Thane vs M/S Travecom Global P. Ltd., Bhayander on 28
Schedule Areas) Act, 1996, (hereinafter referred to as ' the PESA Act
1996'). It is stated that Sub- sections ... that the Gram
Sabha resolution should be considered in view of the PESA Act,
1996 and there is no amendment in the EIA Notification
Bombay High Court rendered in the case of
Vodafone M-Pesa Ltd., Vs. Pr. CIT (supra). The Tribunal
has noted that as per the judgment ... Bombay High Court rendered in the
case of Vodafone M-Pesa Ltd., Vs. Pr. CIT (supra) in
preference to the judgment
provisions of the
Panchayats Extension to Scheduled Areas Act, 1996 (PESA Act ) as
applicable in the instant case.
(iii) The State Water Resources/Irrigation Department ... Surajpur
Scheduled Areas Act, 1996 on the observation of the EAC. The
(PESA Act ) as applicable in the District Collector (DC) Surguja &
instant case
method to net
asset value method as held in Vodafone M pesa Ltd versus
Principal Commissioner Of Income Tax 256 taxmann
Acit Circle-3(1)(2), Mumbai vs M/S Chemicon Engineering Consultant ... on 17 June
Bombay High Court has
held in the case of Vodafone M-Pesa Ltd. v. Pr.
CIT (supra), DCF method cannot be ignored
purview of Rule 11UA.
ITR(T) 95 (Amritsar- Trib)
• Vodafone M-Pesa Ltd. [2020] 114 When Fair Market Value has been
taxmann.com 323 [Mumbai
