Search Results Page

Search Results

1 - 10 of 12 (0.25 seconds)
Pr. Commissioner Of Income Tax, Gurgaon vs M/S Sun Life India Service Centre ... on 10 January, 2017 cites

Pepsico India Holdings Private Limited vs Assistant Commissioner Of Income Tax & ... on 14 August, 2014

In Pepsi Foods Pvt. Limited now merged with Pepsico India Holding Pvt. Limited vs. Assistant Commissioner of Income Tax and another, 2015-TIOL- 1306 HC-DEL-IT, the challenge was to the constitutional validity of third proviso to Section 254(2A) of the Income Tax Act, 1961 which was amended to mean that the Tribunal could not grant any further extension of the stay after expiry of 365 days even though the appeals filed by the assessee before the Tribunal were pending 3 of 8 ::: Downloaded on - 16-01-2017 03:52:55 ::: ITA-408-2016 (O&M) -4- and the delay in the disposal of the appeals was not on account of any conduct attributable to the assessee. After considering the relevant statutory provisions and the case law on the point, it was held that the Tribunal has the power to grant extension of stay beyond 365 days in deserving cases. The relevant observations recorded read thus:-
Delhi High Court Cites 13 - Cited by 13 - B D Ahmed - Full Document
1   2 Next