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Usv Ltd. vs Joint Commissioner Of Income Tax on 18 December, 2006 Equivalent citations: (2007

Dcit 2(2), Mumbai vs Larsen & Toubro Ltd, Mumbai on 14 May, 2025 IN

Gtc Industries Ltd. vs Assistant Commissioner Of Income-Tax on 28 February, 1995 Equivalent citations

rejecting the claim of deduction under Section 80P of the Act in respect of Rs. 37,79,100 being profit on sale of Government Securities ... business, and, accordingly, entitled to deduction under Section 80P of the Act. The profit of Rs. 37,79,100 so made

TNMM 123,97,44,681 (Revised) 2 Reimbursement of 20,79,24,950 Actuals 16,87,00,654 personnel cost to AEs (paid) Total ... Assessing Officer made a reference to Transfer Pricing officer (TPO) under section 92CA for computation of Arms Length Price (ALP). During the proceedings before

Nirmal Udyog Co. vs Assistant Commissioner Of Income Tax on 24 July, 1997 Equivalent citations

been widened. After such substitution, the only restriction, put in that section is that "reason to believe". That reason ... essential requirement for initiating reassessment proceeding u/s 147 r.w.s 148 of the Act is that the ld. Assessing Officer must have reason

computed under Section 158BB of the Act as under: ______________________________________________________________________________ | Asst. yr. | Returned | Assessed income | Undisclosed income | | | income | including | computed under Section | | | | Undisclosed income | 158BB ... 79,74,491 which is rounded off to Rs. 68,22,79,74,500 in terms of Section 288A of the IT Act. Assessed under

under Section 147 / 148 of the Act by referring to two decisions of the Supreme Court. In Chhugamal Rajpal v. SP Chaliha (1971) 79 ... Assessment u/s 147 r.w.s 143(3) of the Act was completed on 28/03/2013, making addition of Rs.41,79

debited prior period expenditure to the tune of Rs 501,72,79,228/- and claimed the same as deduction during the year under consideration ... required to maintain its books of accounts as per Rule prescribed u/s 69 of Electricity Supply Act, 1948, which mandates disclosure of prior period