October 2017

Section 80-IA

Gujarat H.C : The I.T.A.T erred in directing the A.O. to allow deduction u/s. 80IA(4) of the I.T Act even though the assessee was not carrying out the business of development, operation and maintenance of the infrastructure facilities and had transferred the operation and maintenance of the facilities in violation of the agreement with the Government/Statutory body

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High Court Of Gujarat Pr.CIT. Vadodara-2 vs. Nila Baurat Engineering Ltd. Section : 80-IA Assessment year 2003-04 Akil Kureshi And […]

Section 254

Madhya Pradesh H.C : Where assessee had filed an application under section 254(2) but period of limitation for which assessee was entitled i.e. four years, was curtailed to six months by virtue of amendment in section 254(2), since existing right to file application had been extinguished with retrospective effect in case of assessee by shortening limitation period, application preferred by assessee should not have been dismissed by Tribunal

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High Court Of Madhya Pradesh District Central Co-op. Bank Ltd. Vs. Union of India Section 254 Assessment year 2010-11 S.C.

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