CIT vs Reliance Energy Ltd.
Validity of: Re-asstt.-Change of Opinion - Recalculating Special Deduction-A.Y. 2003-04.
The assessment made could not be re-opened on mere change of opinion on calculation of special relief u/s 80-IA for power generatio [LexDoc Id : 438696]
HC (Bombay)
2012
Motorola Solutions India (P) Ltd. vs CIT
Period of: Provisional attachment - S. 281B-Assessment made or 6 months-A.Y. 2008-09.
The provisional attachment u/s 281B will be operative for 6 months or till asstt is made, whichever, is earlier. The attachment can [LexDoc Id : 436562]
HC (Punjab and Haryana)
2012
CIT vs Reliance Energy Ltd.
Validity of: Re-asstt.-No failure to disclose primary facts-A.Y. 2001-02.
The assessee co. was manufacturing power. The assessment made was re-opened after 4 years on the ground that order of MERC was not [LexDoc Id : 434898]
DDIT vs Nimbus Communications Ltd.
Carrying on business in India by N.R.-Allowing exploitation of rights-The foreign company allowed an India company to exploit some right on commercial basis. It did not mean carrying on any business in India.
S. 9(1 [LexDoc Id : 437101]
