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1 - 10 of 69 (0.59 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Section 43B in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 57 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April, 2017
7.28 The ld Counsel
Counsel submitted that aforesaid view has
subsequently been reiterated and followed by the Hon'ble Bombay
High Court in CIT v. Reliance Industries Ltd. [(2019) 102
Taxmann.com 372], wherein, in paragraph 7 of the judgment, the
principle that a tariff fixed under a
Court once again approved the principle
regulatory framework cannot be equated with a price discovered in
an open and competitive market.
M/S Godrej Investment Pvt. Ltd. (Now ... vs Dcit 14(1)(2), Mumbai on 26 November, 2021
5.23 In support of the proposition that recording of objective
satisfaction is a mandatory jurisdictional requirement before
invoking Rule 8D, the learned counsel placed reliance on
authoritative judicial pronouncements. Reference was made to the
judgment of the Hon'ble Supreme Court in Godrej & Boyce
Manufacturing Ltd.(supra),, wherein it was held that Rule 8D can
cturing Co. Ltd.(supra)
be applied only after the Assessing Officer records satisfaction,
having regard to the accounts of the assessee, that the claim made
by the assessee is not correct.