Arvind Balkrishna Goregaonkar vs ITO
Validity of re-opening of assessment-Sustainability of addition-Re-opening and addition made on account that was under challenged. Whether, on facts and circumstances re-opening of assessment and addition made cons [LexDoc Id : 520619]
CIT vs Anand Rathi Global Finance Ltd.
Exclusion of value of investment-Rule 8D of Income Tax Rules, 1962. Determination of disallowance-Whether the CIT (A) erred in excluding the value of investments that did not yield exempt income during the year for the purpose of calculation of dis [LexDoc Id : 520597]
DCIT vs A.K. Capital Services Ltd.
Validity of re-opening of assessment-Change of opinion-Whether, the CIT (A) has erred in law and on facts in holding re-opening was based on 'change of opinion', whereas the case was actually re-opened on [LexDoc Id : 520488]