CIT vs Raj Kumar Singh and Co.
Manufacture or production of an article or a thing-Construction Business-AY 1982-83. The assessee’s construction business was not eligible for deduction under s.80HH of the Income Tax Act 1961 because the construction proce [LexDoc Id : 309752]
HC (Allahabad)
2004
Shivji Palace Hotel and Club (P) Ltd. vs CIT
Rights of assessee-Taking photostat copies of impounded documents-The assessee was entitled to receive photostat copies of books and documents impounded by the Department for submitting his reply.
CIT vs Nitin P. Shah alias Modi
Scope of assessment on remand - Addition to income - The AO could not include in fresh assessment proceedings on a specific issue, a new source or new item for addition if it had not formed the subject m... [LexDoc Id : 239160]
