376 ITR

Income Tax Case Laws, Section 69A

Bombay H.C : The Tribunal was right in law in confirming the addition of Rs.2,01,200/- under section 69A of the Act in the Assessment Year 1987-88 when the assessee was not found to be owners of jewellery valued at the said amount in the financial year 1986-88 being the relevant previous year for the Assessment Year 1987-88 which is the requirement of section 69A of the Act

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High Court Of Bombay Ajay R. Dhoot vs. DCIT, Mumbai Section :69A Assessment year : 1987-88 M.S. Sanklecha And N.M. […]

Income Tax Case Laws, Sec. 44BB

S.C : Whether the amounts paid by the ONGC to the non-resident assessees/foreign companies for providing various services in connection with prospecting, extraction or production of mineral oil is chargeable to tax as “fees for technical services” under Section 44D read with Explanation 2 to Section 9(1)(vii) of the Income Tax Act or will such payments be taxable on a presumptive basis under Section 44BB of the Act’

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Supreme Court Of India Oil & Natural Gas Corporation Ltd. vs. CIT Section : 44BB Assessment years : 1985-86 and

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