Agson Global (P) Ltd. and Ors. vs Income Tax Settlement Commission and Ors.
Settlement of case: Direction of special audit by settlement commission-Assessment of the type contemplated under section 143(3) outside the purview of settlement proceedings-Whether the income tax settlement commission had the power to direct a special audit under section 142(2A) in exercise of its power vested in section [LexDoc Id : 492749]
ACIT vs Bharat Hi-Tech (Cement) (P) Ltd.
Deletion of Additions-Sustainability of addition-The revenue herein challenged the deletion of additions made on account of suppression of closing stock, penal interest paid to the bank, subsidy rece [LexDoc Id : 492411]
