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1 - 10 of 24 (0.45 seconds)Finance Act, 2012
The Income Tax Act, 1961
Section 92B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S. Smifs Securities Ltd. (Presently ... on 9 June, 2010
65. Having regard to the entirety of facts, the ratio laid down by the
Hon'ble Supreme Court in Commissioner of Income-tax v. Smifs Securities
Ltd. [2012] 348 ITR 302 (SC) and the binding decision of the Coordinate
Bench of the Ahmedabad Tribunal in assessee's own case for Assessment
ITA Nos. 1845 to 1848/Ahd/2025 & 1867 to 1870/Ahd/2025
Asst. Years-2014-15 to 2017-18
Section 32 in Finance Act, 2012 [Entire Act]
M/S Apex Laboratories P. Ltd. vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
43. We also derive support from the decision of the Delhi Bench of the
Tribunal in Orange Business Services India Solutions (P.) Ltd. v. Deputy
Commissioner of Income-tax 141 taxmann.com 167 (Delhi -
Trib.) wherein it was held that working capital adjustment inherently
accounts for differences in receivables, payables and inventory levels
between tested party and comparables and therefore separate adjustment on
delayed receivables would result in duplication.
Section 80 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs M/S Classic Binding Industries on 20 August, 2018
"13. Learned counsel appearing for the assessees pointed out before us that clause (v)
of sub-section (8) of Section 80-IC is the concerned provision which provides definition
of 'initial assessment year', for the purpose of this very Section, i.e., Section 80-IC,
which was not noticed while pronouncing the judgment in CIT v. Classic Binding
Industries [2018] 96 taxmann.com 405/257 Taxman 324 (SC) case. We find substance
in this submission of the assessees. We have no hesitation to accept this mistake which
occurred in the aforesaid judgment."
Vodafone Idea Ltd(Earlier Known As ... vs Assistant Commissioner Of Income Tax ... on 29 April, 2020
Ltd. v. Assistant Commissioner of Income-
tax wherein it was held that delayed receivables beyond agreed credit period
may constitute independent international transactions requiring separate
arm's length analysis. The ld. CIT(Appeals) also rejected the contention of
ITA Nos. 1845 to 1848/Ahd/2025 & 1867 to 1870/Ahd/2025
Asst. Years-2014-15 to 2017-18