Industrial Lining vs DCIT
Validity of : Re-asstt.-Revaluation of : assets, Revaluation of : assets before dissolution of firm-A.Y.1986-1987. The assessee firm had revalued its assets before dissolution and difference was created to its partners account. These facts were fully [LexDoc Id : 409766]
Texas Instruments Incorporated vs DDIT
Non-payment of advance-tax-Interest chargeable-Entire income subject to TDS-Ay-2005-2006. The assessee was a non-resident. Its entire receipts were subject to TDS under s.195. There was no liability to pay advance-tax. No inte [LexDoc Id : 413622]
Surendra Kumar Dalmia vs Suryaa Sponge Iron Ltd. and Ors.
Time as essence of contract: No presumption about extension of time or presumed acceptance of renewed date-Extension of time to be in categorical terms-Where time was of the essence of the contract, no question of there being any presumption about extension of time or presumed acceptance of a renewed [LexDoc Id : 424412]