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1 - 8 of 8 (0.21 seconds)Section 10A in The Income Tax Act, 1961 [Entire Act]
C.I.T., Central-Iii, N.Delhi vs Hcl Technologies Ltd. on 24 April, 2018
(i)[2018] 93 taxmann.com 33 (SC) [Commissioner
of Income-tax, Central – III Vs. HCL Technologies Ltd.]
“...
The Income Tax Act, 1961
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Textile Machinery Corporation ... vs The Commissioner Of Income-Tax, West ... on 25 January, 1977
6.For the Assessment Year 2002-03, in the case of
the assessee Company itself, the Income Tax Appellate
Tribunal “C” Bench, Chennai had dealt with the
applicability of Clauses (ii) and (iii) of Section 10A(2) in
its order dated 16.05.2008 in I.T.A.No.2255/Mds/06. The
Tribunal, after taking into consideration the decision of
Apex Court reported in 107 ITR 195 [Textile Machinery
Corporation Limited Vs. CIT] held as follows:
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