expression 'in the course of the export' under Article 286(1) of the Constitution, has no application having regard to the provisions ... Delhi High Court will be fruitless. The requirements of Article 286(1) of the Constitution of India or those of Section 280ZC are totally different
acknowledgment of ITR
Copy of Audited
Financial Statements
Copy of memorandum
and articles of
association
5 M/s Pranav AAFCP2723H Rs. 23,00,000/- Copy ... articles of
association
Copy of confirmation
letter
7 M/s South Asia AABCS5265M Rs. 51,00,000/- Copy of the reply 286-
Portfolios submitted
286 ITR 89 (SC) to consider that Hon'ble Supreme Court has held that
Rule 3 is not violative of Article 14. It comes
decision in the case of
Bhagawathi Appliances vs ITO 337 ITR 286 in ITA no.100/2000
judgement dt. 4.1.2011.
7. The Ld.Counsel ... production of article or things. Referring to the decision in the case of
Bhagawathi Appliances vs ITO 337 ITR 286 in ITA no.100/2000
2013& CO 265 to 269, 270 to 273,
282 to 286/Del/2011, 1/Del/2015 & 227/Del/2012
order was valid ... duty to seize the books of
account, other documents, money, bullion, valuable articles,
etc., which are found as a result of the search
assessee engaged in the business of
manufacture or production of article or thing only, and not
allowable to business of generation, transmission or
distribution ... acquired
and installed new plant and equipment costing Rs.39,01,40,286/- to
produce electricity and, on such investment it had claimed deduction
under
Assessee and against the Revenue."
1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that
during search and seizure, there ... 2025 & 13 others
money, bullion, jewellery or other valuable article or thing
and any statement made by such person during such
examination may thereafter
Assessee and against the Revenue."
1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that
during search and seizure, there ... 2025 & 13 others
money, bullion, jewellery or other valuable article or thing
and any statement made by such person during such
examination may thereafter
Torun (320 ITR 268) (AAR);
(ii). Seabrid Exploration FZ LLC (320 ITR 286) (AAR);
(iii). Spectrum Geco Ltd. (346 ITR 422) (AAR); and
(iv). WestermGeco ... royalty' as
defined under section 9(1)(vi) and Article 13 of the Act as held by the AO/DRP?
16. The ld counsel
Union of India v. Ashish
Agarwal [2022] 138 tasmann.com 64/286 Taxman 183/444 ITR 1. The
Revenue contends that the impugned notice ... virtue of the provisions of the TOLA, the
directions issued under Article 142 of the Constitution of India by
the Supreme Court in the case
