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The Pr. Commissioner Of Income Tax -6 vs National Building Construction ... on 1 February, 2024
cites
Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 10AA in The Income Tax Act, 1961 [Entire Act]
Section 10B in The Income Tax Act, 1961 [Entire Act]
Section 10BA in The Income Tax Act, 1961 [Entire Act]
Rachna Infrastructure Pvt. Ltd vs Pr. Commissioner Of Income Tax 3 Or His ... on 15 February, 2022
3. According to Mr. Bhatia, the aforesaid issues stand answered in
favor of the Revenue in light of the judgment rendered by the Gujarat
High Court in Rachna Infrastructure Pvt. Ltd. vs. Principal
Commissioner of Income-Tax [2022:GUJHC:8699-DB] and that of
the Supreme Court in Goetze (India) Ltd. vs. CIT [(2006) 284 ITR
323].
Goetze (India) Ltd. vs Cit on 24 March, 2006
3. According to Mr. Bhatia, the aforesaid issues stand answered in
favor of the Revenue in light of the judgment rendered by the Gujarat
High Court in Rachna Infrastructure Pvt. Ltd. vs. Principal
Commissioner of Income-Tax [2022:GUJHC:8699-DB] and that of
the Supreme Court in Goetze (India) Ltd. vs. CIT [(2006) 284 ITR
323].
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