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Honda Siel Power Products Limited vs The Deputy Commissioner Of Income-Tax ... on 14 February, 2011
cites
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 41 in The Income Tax Act, 1961 [Entire Act]
THE FINANCE ACT, 2021
Commissioner Of Income Tax vs Sil Investments Ltd. on 7 May, 2010
17. Decisions in the case of CIT vs. SIL Investments Ltd. decided on
7th May, 2010 ITA No. 700-701/2010, Rallis India Limited vs. ACIT:
Article 226 in Constitution of India [Constitution]
Hindustan Unilever Ltd vs Deputy Commissioner Of Commercial ... on 30 September, 2008
19. Decision of the Bombay High Court in Hindustan Unilever Ltd.
Vs. Deputy Commissioner of Income Tax, (2010) 325 ITR 102, which
opines that when section 154 applies, reopening under section 147 of the
Act should not be resorted to, is not applicable to the facts of the present
case.
Malegaon Electricity Co. (P) Ltd vs The Commissioner Of Income-Tax, Bombay on 11 August, 1970
To the same effect is the decision of the Supreme
Court in Malegaon Electricity Co. P. Ltd. v. CIT [1970]
78 ITR 466 where the court observed :