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1 - 10 of 25 (0.31 seconds)Section 292B in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Zuari Cement Limited , Kadapa vs Asst. Commissioner Of Income Tax, ... on 27 June, 2022
"6. We have heard both the parties and perused the records. We
have given very thoughtful consideration to the above submissions
and case laws. We find that the ld. Counsel of the assessee
relied upon the Tribunal decisions and one decision from Hon'ble
Karnataka High Court (supra). On the other hand, ld. DR for the
Revenue has relied upon three case laws from Hon'ble
jurisdictional High Court and one decision from Hon'ble Madras
High Court. We find that Hon'ble jurisdictional High Court is
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binding on the Tribunal, hence we adjudicate this issue with
reference to the orders of the Hon'ble jurisdictional High Court
referred above, as the facts are similar.
Section 274 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
Vijay Television Private Limited vs The Dispute Resolution Panel on 29 April, 2014
), following the decision of the Andhra Pradesh
High Court in Zuari Cement Ltd. v. ACIT (supra), the
Madras High Court in Vijay Television (P) Ltd. v. Dispute
Resolution Panel, Chennai (supra) as well as the Bombay
High Court in International Air Transport Association v.
DCIT (2016) 290 CTR (Bom) 46, came to the same
conclusion."