CIT vs Bharti Mishra
Exemption from – Capital Gains Tax-Commencement of construction before sale of old asset-A.Y. 2009-2010. The assessee sold shares held as investment for Rs. 54,86,000 on 17.9.2008. The construction of new residential house has begun on bef [LexDoc Id : 458947]
CIT vs Model Exims
TDS on payments to Non residents-Circular applicable-A.Y. 2008-2009. The circular issued under s.119 are binding on department. The circular in force in relevant year did not oblige the assesee to make T [LexDoc Id : 460516]
LI and Fung India (P) Ltd. vs CIT
ALP - Outsourcing Services- Captive Outsourcing provider-Cost plus Mark up vis-s-vis FOB Value-A.Y. 2006-07.
The LFIL is 100% subsidiary of LFIL(M) a Co. of Mauritius. It was a captive off-share sourcing provider for LFT a group Co. of Hong [LexDoc Id : 457760]
Rajni Gugnani and Ors. vs CIT
Validity of: Re-asst Territorial jurisdiction of AO-When fresh notice not necessary-The assessee resided at Delhi operating a bank a/c in Delhi Notice under s.148 followed by notice under s.142(1) was issued at Delhi address. She was [LexDoc Id : 460308]
