DCIT vs Eicher Motors Ltd.
Powers of Tribunal - Admission of additional ground - A.Y. 1990-91 to 1992-93. The additional ground raised on a point of law was admissible if all the relevant facts are were already on record. ... [LexDoc Id : 217327]
CIT vs Parwatiben Trust
Exemption from wealth tax: Shares held in Indian company-Shares held by the trust, Law applicable before April 1993-AY 1980-81. The assessee was a private trust having five beneficiaries. The shares held by the trustee of an Indian company were exempt from wealth ta [LexDoc Id : 298028]
Sutlej Industries Ltd. vs CIT
Appeal to High court - Accrual of interest u/s 244A - The question whether interest u/s 244A accrued from the date of payment of tax or from the date on which refund was determined was a substantial quest... [LexDoc Id : 234793]
Delhi HC
2004
K.B. Mehta vs DCIT
Business expenditure - Acquiring technical know-how - The assessee made payment to a foreign company for acquiring know-how regarding modern methods of RC Structures and engineering services. The amount w... [LexDoc Id : 217230]
