344 ITR

Section 5

Karnataka H.C : deleting the prima facie adjustment made by the Assessing Officer pertaining to the interest of Rs. 74.75 lakhs accrued on intercorporate loans without realising that the Assessing Officer had full powers to make an adjustment with reference to deductions claimed by the assessee which is at variance in the profit and loss account and balance-sheet filed along with the return

High Court Of Karnataka CIT vs. United Breweries Ltd. Assessment Year : 1997-98 Section : 5 D.V. Shylendra Kumar And

Sec. 245-I

Gujarat H.C : Whether Court’s power of judicial review on decision of Settlement Commission is very restricted and in an appeal, Court can only consider whether order of Settlement Commission is contrary to provisions of Act, and if so, whether it has prejudiced assessee apart from grounds of bias, fraud and malice which constitute a separate and independent category

High Court Of Gujarat Mahavir Rolling Mills (P.) Ltd. vs. Income-tax Settlement Commission Assessment Years : 1995-96 and 1996-97 Section

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