Mewar Polytex Ltd. vs ACIT
Dividend-Section 10(34), Section 115-O & Section 2(22) of Income Tax Act, 1961. Exemption.-Whether, impugned order passed by ITAT is liable to be set aside in view of provisions of section 10(34) read with section 115-O of Act since income b [LexDoc Id : 507249]
HC (Rajasthan)
2016
Korp Resources (P) Ltd. and Ors. vs DCIT and Ors.
Validity of Notice-Section 148 of Income Tax Act, 1961. Re-opening of assessment.-Whether or not reasons recorded by AO for issuing notices under Section 148 are valid and good reasons is entirely factual issue. Held, it would have [LexDoc Id : 507247]
HC (Calcutta)
2016
Rx Infotech (P) Ltd. vs Gopinath T. and Ors.
Permanent injunction-Deceptive similarity-Plaintiff sought decree of permanent injunction restraining defendants from directly or indirectly doing business in any goods and services under trad [LexDoc Id : 507150]
Sagun Foundry (P) Ltd. vs CIT
Override clause-Section 43-B of the Income Tax Act, 1962. Provident fund.-Whether, second proviso to Section 43-B of Act does not override first proviso to said section and hence deduction of certain amount in respect of emp [LexDoc Id : 507304]
HC (Allahabad)
2016
CIT vs DLF Universal Ltd.
Detected property from accounts-Section 145(1) of the Income Tax Act, 1961. Distortions.-Whether, ITAT was correct in law in setting aside CIT(A) order wherein it was held that method of accounting followed by assessee in past and accepted [LexDoc Id : 507242]
