Principal Officer, Honda Motor Co. Ltd. and LG Electronics Inc. vs ADIT and Ors.
Issuance of notice-Sections 147/ 148 of the Income Tax Act, 1961. Income escaping assessment-Whether, there were reasons to believe which justified the issuance of notice under section 147/148 of the Act. Held, reason to believe does not mean [LexDoc Id : 529671]
Zaheer Mauritius vs DIT
Avoidance of tax-Transaction not structured for Avoidance of Tax.-Direct Tax – Whether agreement was structured only for the purposes of avoiding tax – Held, FDI is permitted in the real estate sector, provided that [LexDoc Id : 465771]
CIT vs Heartland Delhi Transcription Services (P) Ltd.
Income Tax – Transfer or sale of undertaking -Transfer or sale of undertaking by the Assessee barred by Section 10B -Direct Tax –Section 10B of the Income Tax Act – CIT(A) reversed AO’s order for Assessee’s claim for deduction u/10B observing that the undertaking acq [LexDoc Id : 465191]
