February 2019

Section 147, Section 148

Bombay H.C : Interest income at the concessional rate as per the DTAA was not in the mind of the Assessing Officer when such queries were raised and the order of assessment was passed, one thing that cannot be denied is that there was no failure on the part of the assessee to disclose truly and fully all material facts necessary for assessment

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High Court Of Bombay Precilion Holdings Limited vs. DCIT (International Taxation) Section 147, 148 Asst. Year 2011-12 Akil Kureshi &

Section 3, Sec. 133A, Sec. 194C, Sec. 194H, Sec. 194J, Sec. 201(1), Sec. 201(1A), Sec. 260A, Section 131, Section 192, Section 201

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

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High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section

Section 80-IC

S.C : Whether an assessee who sets up a new industry of a kind mentioned in sub-section (2) of Section 80-IC of the Act and starts availing exemption of 100 per cent tax under subsection (3) of Section 80-IC (which is admissible for five years) can start claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit?

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Supreme Court Of India Pr.CIT vs. Aarham Softronics Section 80-IC, 80-IC(3) A.K. Sikri, S. Abdul Nazeer, M.R. Shah, JJ. Civil

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