Sec. 143(3)

Income Tax Case Laws, Sec. 143(3), Sec. 44D, Section 147, Section 148

Delhi H.C : The assessee is a company incorporated in USA and into the business of supplying and replication of software. The assessment order u/s 143(3) of the Act was passed for the relevant assessment year on March 28, 2005 wherein it was established that the assessee has PE in India under Article 5 of the DTAA as well as „business connection? u/s 9(1)(i) of the Act. The receipts of the assessee i.e. „receipts from software? have been treated as „royalty?

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High Court Of Delhi Oracle Systems Corporation vs. Assistant Director Of Income Tax (International Taxation) Section 44D, 143(3), 147, 148 […]

Sec. 260A, Sec. 143(3), Sec. 158BC, Section 10A, Section 139, Section 147, Section 148, Section 153

Karnataka H.C: The reopening of assessment is by mere change of opinion, without appreciating the fact that the expenditure related to on-site development of computer software was not examined in the original assessment and as such is not a deemed opinion to hold change of opinion

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High Court Of Karnataka CIT And Another vs. Hewlett-Packard Globalsoft Pvt. Ltd. Section 260A, 158BC, 143(3), 10A, 147, 148 to

Sec. 206A, Sec. 10(23C), Sec. 12A, Sec. 143(3), Sec. 2(15), Section 10, Section 12, Section 80G

Karnataka H.C : Construction of a building for the purpose of carrying out of activities for the advancement of any objects of general public utility like providing venue for public meeting to promote unity of brotherhood would not constitute charitable activity to deny continuance of approval under Section 80G(5)(vi)

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High Court Of Karnataka Sri Narayana Guru Prasaditha Sangha vs. CIT Section  : 260A, 143(3), 80G, 12A, 80G(5)(vi), 2(15), 10(23),

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

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High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

Sec. 260A, Sec. 143(3), Sec. 153A, Sec. 2(47), Sec. 271(1)(c ), Section 132, Section 153, Section 271

Karnataka H.C : The amount received of Rs.3.47,75,000/-by the assessee from L & T, the developer of the adjoining land in respect of the transfer of 7575.37 square meters of FAR in assessee’s residential plot measuring 1.6 acres is not transferable as the same is not a capital asset and consequently no capital gains can be levied

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High Court Of Karnataka CIT & Anr. vs. Dinesh D. Ranka Section : 260A, 143(3), 132, 153A, 271(1)(c), 2(47) Asst.

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