Associated Capsules (P) Ltd. vs DCIT and Ors.
Computation of special deduction-Deduction under two sections-AY 2003-2004. The deduction under various sections of Chapter VI-C, is not affected by S.80-IA(9). It only affects the allowability of such deductions [LexDoc Id : 401203]
CIT vs K.V. Sudhakaran
Block-Asstt u/s 158BD-Information during search of another person-The asstt made under s.158BD on basis of information found during search under s.132(1) of another person was valid. During the asstt proceedings the [LexDoc Id : 422317]
CIT vs British India Corpn. Ltd.
Challenge to jurisdiction of A.O.-Limitation for raising objection-Ay-1974-1975. The challenge to jurisdiction of the A.O. can be raised only before completion of asstt. The A.O. who initiated asstt. proceedings had j [LexDoc Id : 418244]
Aditi Developers vs ACIT
Validity of: Revision by CIT-Asstt after due enquiry-Ay- 2006-07. The asstt made after due enquiry cannot be said to be erroneous.
S. 263 of the Income Tax Act 1961
[LexDoc Id : 414821]
Atotech India Ltd. vs ACIT
Duty of : Dispute resolution Panel[DRP]-Passing of : speaking order-A.Y.2006-2007. It was the duty of DRP to pass a speaking order duly considering objections filed by the assessee
[Case remanded to DRP]
S.14 [LexDoc Id : 407938]
