between India and USA as well as Section 9(1) of the IT Act, 1961.
Orders under Section 143(3) passed for asst ... Act. Therefore proceedings under Section 147 of the IT Act is hereby initiated. Issue notice under Section 148 of the IT Act.
12. During
assessment year 2015-
16:-
1. Impugned assessment order dated 20.07.2021, passed U/s 153A is bad in law
and on facts for want of jurisdiction ... assessment year given u/s 2(9)
of the Act clearly provides that assessment year means the period of 12 Months
commencing
prescribed method under the purview of section 92C of
the Act.
15.22. That the assessing officer erred on facts and in law in failing ... statutory duties on payment basis under
section 43B of the Income-tax Act, 1961 ('the Act). According to the
Assessment order, the following
determination of Tariff under Section 61 ;
9. As is apparent from a reading of Section 61 of the Act of 2003, it requires the appropriate ... absence of the Regulations.
12. The Act of 2003 came into operation on 10th June, 2003. Sub-section (1) of Section 82 of the Act
International Ltd., at the outset, invited our attention to the provisions of Section 32(1)(ii) and pointed out that as per the said provisions ... Section 32(1)(ii). In this regard, he invited our attention to the copy of relevant license agreement placed at page No.12
relating of section 10A units
4,04,467
4,04,467
Write back of credit balances in customers accounts
11,12 ... appeal for assessment year 1999-2000 as ground No. 12 which is extracted hereunder :
"12. The learned Commissioner(Appeals) erred in confirming the addition
case for imposition
of penalty under Section 11AC of the Central Excise
Act, 1944?
○ Whether the demand is required to be re-quantified
by granting ... sale, marketing, distribution and after
sale support services. Importantly, this company was
12
Appeal No. ST/86245, 86251/2016, ST/86519, 86542/2017
ST/86543
passed by Ld AO u/s 147/143(3) without valid
notice u/s 143(2) on basis of return filed ... also in assessment order no mention
made to notice u/s 143(2) of the Act) ergo orders
Section 10
of the Act.
8. However, these provisions were omitted vide Finance Act,
2002 with effect from 01.04.2003. Thus, a blanket exemption which ... assessment year in question. The said Section
has to be read along with Section 13(3) . Section
13(1)(c)(ii) states that no part
assessment year 2015-
16:-
1. Impugned assessment order dated 20.07.2021, passed U/s 153A is bad in law
and on facts for want of jurisdiction ... assessment year given u/s 2(9)
of the Act clearly provides that assessment year means the period of 12 Months
commencing
