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1 - 6 of 6 (0.48 seconds)Section 10A in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
C.I.T., Central-Iii, N.Delhi vs Hcl Technologies Ltd. on 24 April, 2018
3. When the matter was taken up today, learned
counsel for the assessee submitted that the first
substantial question of law, which has been framed by
this Court has already been answered by the Hon'ble
Supreme Court in 'COMMISSIONER OF INCOME TAX
CENTRAL-III NEW DELHI VS. HCL TECHNOLOGIES
5
LTD.', 2018 404 ITR 719. The aforesaid legal position
could not be disputed by learned counsel for the
revenue. In view of aforesaid enunciation of law by the
Hon'ble Supreme Court, first substantial question of law
is answered against the revenue and in favour of the
assessee.
C.I.T & Anr vs M/S Yokogawa India Ltd on 16 December, 2016
In view of the decision of the Hon'ble Supreme
Court in the Yokogawa India Ltd. (supra), the second
substantial question of law framed by a bench of this
Court is also answered against the revenue and in
favour of the assessee.
Section 10AA in The Income Tax Act, 1961 [Entire Act]
1