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1 - 10 of 10 (0.32 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Godrej & Boyce Mfg Co. Ltd, Mumbai vs Dcit 10(2), Mumbai on 21 December, 2016
The issue here is the disallowance made by the AO u/s 14A r.w.
Rule 8D(2)(iii). The issue may be examined by the relevant decisions of
the Hon'ble Supreme Court and Hon'ble Bombay High Court. We are of
the considered view that the decisions in Godrej & Boyce Manufacturing
Company Ltd. (supra) ;Godrej & Boyce Manufacturing Company Ltd. v.
DCIT (2017) 81 taxmann.com 111 (SC) and Maxopp Investment Ltd. v.
CIT (2018) 91 taxmann.com 154 (SC) have relevance in instant case and
these are to be examined.
Article 144 in Constitution of India [Constitution]
The Coinage Act, 2011
Section 2 in The Income Tax Act, 1961 [Entire Act]
Article 141 in Constitution of India [Constitution]
East India Commerclal Co., Ltd. ... vs The Collector Of Customs, Calcutta on 4 May, 1962
Alco Company Pvt. Ltd. 8
ITA No. 2608, 2609/Mum/2014
Further, in East India Commercial Co. Ltd. v. Collector of Customs,
AIR 1962 SC 1893, it has been held that the law declared by the highest
court in the state is binding on authorities or tribunals under its
superintendence, and that they cannot ignore it either in initiating a
proceeding or deciding on the rights involved in such a proceeding.
Assistant Collector Of Central Excise ... vs Dunlop India Ltd. And Ors on 30 November, 1984
In Asst. Collector of Central Excise v. Dunlop India Ltd. (1985) 154
ITR 172 (SC), it is held:
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