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1 - 10 of 17 (0.21 seconds)Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Lucas Tvs Limited. on 11 April, 1997
On perusal of the decision of
the Hon'ble Madras High Court in the case of CIT vs. Lucas TVS Ltd.,
[234 ITR 296] It Is seen that the decision of the Hon'ble Supreme
Court in Indian and Eastern Newspaper Society vs, CIT [119 ITR 996]
was applied.
Indian And Eastern Newspaper Society ... vs Commissioner Of Income Tax, New Delhi on 31 August, 1979
On perusal of the land mark decision in the case of
Indian and Eastern Newspaper Society vs. CIT [119 ITR 996] It was
held in para 11 as under:
Section 80HHC in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Commnr. Of Income Tax, Delhi vs M/S. Kelvinator Of India Ltd on 18 January, 2010
In view of the ratio laid down by the Delhi High Court in the case of
Usha International Ltd. (supra) it is opined that the Commissioner
(Appeals) has rightly quashed the reopening of assessment made by
the Assessing Officer under section 147 observing that there was
absolutely no fresh information provided or collected. Accordingly, the
order of the Commissioner (Appeals) is upheld and the grounds
raised by the Revenue on this issue is dismissed.
The Income Tax Act, 1961
Jain Exports (P) Ltd. & Anr vs Union Of India & Ors on 5 May, 1988
The canons of judicial discipline which have been brought out by the
Hon'ble Supreme Court In Jain Exports (P) Ltd., and Others vs. Union
of India & Others [3 SCC 579J, Union of India & Others vs Kamiakshi
Finance Corporation [55 ELT 433](SC) and the Hon'bIe AP High Court
in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) are
respectfully followed.