The Finance Bill 2013 memorandum read out the amendment in s.115A as under: Section 115A of the Income-tax Act…
......Read MoreNon-conduct of proper enquiry renders the order erroneous and prejudicial to the interests of the Revenue. In more than one…
......Read MoreAt one point in time the Karnataka High Court in Kwality Biscuits Ltd. v. Commissioner of Income-tax (2000) 243ITR519 held…
......Read MoreThe DHC in 350ITR407 held that it was not open to the assessee to direct the Assessing Officer to go…
......Read MoreBefore the Madras High court in CIT v. National Textile Corpn. Ltd. (109TAX300) there was a statutory transfer of a…
......Read MoreThe Kerala High court in the case of CIT v. A. Sreenivasa Pai (109TAX267) held that the right conferred on…
......Read MoreIn a landmark ruling the Supreme Court in the case of CIT v. Mahendra Mills (243ITR56) held that the assessing…
......Read MoreHere is a case of a joint venture company. The foreign partner has brought technical knowhow as capital contribution. The…
......Read MoreIn The Case of CIT V. Tian House Service Ltd. (109TaX82) the board of directors of the assessee company resolved…
......Read MoreThe Madras High Court in the case of CIT v. West Coast Electric Supplies Corpn. Ltd. (109TAX54) reversed the decision…
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