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1 - 10 of 11 (0.25 seconds)Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
M/S Kelvinator Of India Ltd. vs The Commissioner Of Income Tax & Ors on 23 August, 2013
a. M/s Kelvinator of India Ltd. vs. CIT 320 ITR 561 (SC)
b. H. K. Buildcon Ltd. vs. Income Tax Officer (2010) 40 DTR 227 (Gujarat
High Court)"
Section 271AAA in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
C.I.T-Ii vs M/S Krishi Utpadan Mandi Samiti on 27 September, 2012
In the case of CIT Vs. Krishi Udpadan Mandi Samiti,
336 ITR 77 (Ald), it was held that there was no material with CIT(A) to direct the
receipts to be taxed in the hand of the Mandi Parishad. It was held that such
directions were without jurisdictions. Likewise in the case of Mrs. Banoo E. Cawasji,
10 Taxman 97 (MP) it was held that CIT(A) was not competent to issue direction to
cancel an assessment made in the case of the deceased. An another order has also
been cited, namely, Sun Metal Factory (I) (P.) Ltd., 124 ITD 14 (Chennai). In this
judgment, a search was on the assessee and on the managing director. On appeal
ITA No.305 /Ahd/2014 & C.O. No. 132/A/14
& ITA No. 306/Ahd/2014 & CO No.133/Ahd/2014
Asst. Years -2007-08 & 2008-09