The Madras High Court has held that merely because the assessment is deemed to have been completed in both cases, it does not mean that the officers are precluded from exercising the power under.
The Allahabad High Court has held that mere failure to cite a judgement does not, in and of itself, render the original judgement flawed.The bench of Justice Shekhar B. Saraf has observed that the.
The Bombay High Court has held that Transit Rent is not to be considered a revenue receipt and is not liable to be taxed. As a result, there will be no question of the deduction of TDS from the.
The Gauhati High Court has held that the long-term capital gains are exempt from income tax, and the non-disclosure while computing the long-term capital gains cannot result in causing prejudice to.
The Kerala High Court has held that the stipulation under Clause 16 of the Income Computation and Disclosure Standards (ICDS) for the adoption of first-in, first-out (FIFO) or weighted average cost.