Colt Technology Services (P) Ltd. vs DCIT
Determination of arms length price-Section 234B and 234C of the Income-tax Act, 1961. Levy of interest-Whether, AO has erred in levying interest under section 234B and 234C of the Income-tax Act, 1961 on additional income agreed as per Advance Pricing A [LexDoc Id : 592659]
G.N. Venugopal vs ACIT
Sale of agricultural land-Sections 2 (14 (iii), 153A of the Income Tax Act, 1961. Adventure in nature of trade-Consequent to search action, notice under section 153A of Act was issued. Whether, proceedings under section 153A are bad in law as there were no incr [LexDoc Id : 592662]
ITAT (Bangalore)
2022
Infosys Ltd. vs DCIT
Chargeability of tax on payment made out of India-Section 9 (1) (vii) of the Income Tax Act, 1961. Deduction of tax at source-Assessee company, engaged in business of development and export of computer software and related services. Infosys Technologies (China) Co. Ltd. Asses [LexDoc Id : 592661]
