May 2017

Section 276C, Sec. 234B, Sec. 271(1)(c )

Patna H.C : Where in Bihar Fodder scam addition was made to income of assessee and while SLP filed by assessee was pending in Supreme Court, Presiding Officer (Special Court) took cognizance against assessee under section 276C, since assessee was not yet exonerated, no application could be filed against order of Presiding Officer (Special Court)

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High Court Of Patna Vijay Kumar Mallik vs. CIT, Central, Patna Section 276C, 271(1)(c) and 234B Assessment year 1993-94 Sanjay

Section 14A, Sec.115-O

S.C : Irrespective of the factual position and findings in the case of the Appellant, whether the phrase “income which does not form part of total income under this Act” appearing in Section 14A includes within its scope dividend income on shares in respect of which tax is payable under Section 115-O of the Act and income on units of mutual funds on which tax is payable under Section 115-R

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Supreme Court Of India Godrej & Boyce Manufacturing Company Ltd. vs. DCIT Section 14A, 115-O Ranjan Gogoi And Ashok Bhushan,

Section 9

Delhi H.C : By export of specified models to specified countries, the Assessee company had benefited and therefore by deleting addition of Rs. 12.19 crores made by AO on account of export commission without appreciating the fact that the Assessee has to export motorcycles to underdeveloped countries in very restrictive environment and on such terms and conditions which were detrimental to the Assessee and were for the benefit of the subsidiaries of the AE.

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High Court Of Delhi CIT-IV vs. Hero Motocorp Ltd. Section 9 Assessment year 2006-07 Dr. S. Muralidhar And Anil Kumar

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