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1 - 6 of 6 (0.22 seconds)The Income Tax Act, 1961
Commnr. Of Income Tax, Delhi vs M/S. Kelvinator Of India Ltd on 18 January, 2010
2.1. The Commissioner of Income Tax (Appeals), LTU ought to have appreciated that
addition made in the reassessment has arisen only due to change of opinion or is a case of
review on the same set of facts and not on account of concealment of any particulars by
the appellant; hence the order is to be quashed as being without jurisdiction.
2.2 The Appellant relies on the decision of the Supreme Court in the case of CIT V.
Kelvinator of India Limited, reported in 320 ITR 561 (SC).
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
M/S E-Mug Technologies Private ... vs Cit-Ii,, Hyderabad on 14 June, 2017
3.3 The Hon'ble Supreme Court in G.E. Technology Center vs. CIT (327 ITR 256) has held
that if there is no income chargeable to tax in India then there is no requirement for
deducting tax at source under the Income Tax Act, 1961.
3.4 The Commissioner of Income Tax (Appeals), LTU ought to have appreciated that the
disallowance u/s.40(a)(ia) can be made only in respect of amounts outstanding and
payable as on 31st March and not on amounts which have been paid during the previous
year.
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