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Compilation of fiscal taxation case laws
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Showing posts with label
SEARCHES
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Showing posts with label
SEARCHES
.
Show all posts
Monday, July 30, 2012
In course of block assessment proceedings, additions could not be made in re
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IT: In course of block assessment proceedings, additions could not be made in respect of amount received by assessee in respect of...
Sunday, July 8, 2012
Scope of s. 153A assessment & 80IA(4) deduction Explained
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All Cargo Global Logistics Ltd vs. DCIT (ITAT Mumbai Special Bench) The Special bench had to consider two issues (i) whether an assessme...
Monday, November 14, 2011
Compilations of case law: IT Act related Topics : SEARCHES UNDER I.T. ACT
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SEARCHES UNDER I.T. ACT Assessee merely contended that Director of Investigation has no valid information on the basis of which he could iss...
Saturday, October 1, 2011
S. 147: Despite specific & pointed queries in s. 143(3) assessment, AO cannot be said to have formed any opinion if explicit opinion not recorded
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In the balance sheet enclosed with the ROI, the assessee disclosed sundry creditors of Rs. 1.66 crores. In the course of the s. 143 (3) asse...
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