Sections 143(3), 263, 142(1) - We have heard the parties and gone through the facts and circumstances…
Sections 40A(3), 250(6), 192, 143(3) - Brief facts relating to the case are that the assessee company…
Sections 28(iv), 80A(6), 14A, 143(3) - The CIT(A) also confirmed the action of the AO by stating that…
In our view, even Vishal could not be considered as a comparable, as admittedly, its business model …
Sections 143(1), 250, 91, 139(1) - We considering the facts, circumstances provisions of the Act and…
Sections 250(6), 271(1)(c), 143(3) - While dealing with assessee's appeal in ITA No.1747/Ahd/2009 hereinabove,…
Sections 37, 143(3) - At the outset we note that the issue raised by the revenue in its grounds of appeal…
Sections 68, 250 - Even the Ld. CIT(A), who has, himself, done the exercise of examining the documents…
Sections 2(22)(a), 115Q, 143(3), 153, 144C(13) - In my view the contentions of the Regional Director…
Sections 36(1)(va), 143(1), 154, 142, 139 - A reading of the aforesaid judgment makes it amply clear…
Sections 69, 153A, 40(a)(ia), 145 - The Rules were framed by the Board in accordance with the power …
Sections 143(3), 153A - The learned Counsel for the assessee at the outset submitted that the original…
Sections 40(a)(ii), 92CA, 44AB, 36(1)(iii) - The brief facts in relation to this ground of appeal are…
Sections 92C, 2(42C), 50B, 48, 49, 43(6)(c)(i)(C), 143(3) - The learned counsel for the Assessee submitted…
Sections 68, 143(3), 147 - The assessee in its appeal for both the Assessment Years 2017-18 and 2019-20…
Sections 9(1)(vi), 13, 37 - Besides the above appeals, there is one more appeal by the Revenue, being…
Income Tax - Section 271 - The word “particulars” used in section 271(1)(c) would embrace the meaning…
Income Tax - Section 68 - Assessee has filed all requisite details at the time of hearing before ld.…
Income Tax - Sections 2(47), 45, 132, 153A, 153C - We notice that the CIT (Appeals) has considered this…
Income Tax - Section 2(22) - Transactions between the Assessee along with its holding company were in…