Sec. 144C

Sec. 144C, Sec. 143(3), Section 254

Delhi H.C : The assessment proceedings had to necessarily be completed by the AO within the time limit specified in Section 153 (2A) of the Act. Inasmuch as the AO failed to do so, the impugned notice dated 14th September 2015 issued by the AO and all proceedings consequential thereto including the order dated 2nd December 2015 passed by the AO are hereby set aside.

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High Court Of Delhi Nokia India Private Limited vs. DCIT Section 144-C, 143(3), 254 Asst. Year 2007-08 S. Muralidhar &

Section 10, Sec. 143(3), Sec. 144C, Section 10AA, Section 143, Section 144

Gujarat H.C : Whether the ITAT has erred in law in deleting the addition made by the Assessing Officer on account of upward adjustment to the arm’s length price adjustment of Rs. 1,48,43,000/= to the payment of technical services paid by assessee to its associated enterprise ?

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High Court Of Gujarat Pr. CIT vs. Woco Motherson Advanced Rubber Technologies Ltd. Section 10AA, 143(3), 144C Asst. Year 2011-2012

Sec. 260A, Sec. 144C, Sec. 271(1)(c ), Sec. 92D, Section 10A, Section 10AA, Section 10B, Section 37, Section 92, Section 92C, Section 92CA

Punjab & Haryana H.C : the evidence placed on record and submissions made by the Appellant and reaching a conclusion that the services availed were in the nature of shareholder activities and that the benefit received by appellant was only incidental and passive association benefit

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High Court Of Punjab & Haryana Knorr-Bremse India Pvt. Ltd. & Anr. vs. ACIT & ANR. S.J. Vazifdar, ACJ &

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