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966 orders · Page 20 of 20
The High Court decided these appeals based on the reasoning provided in a prior judgment in ITA No. 648/2009. The specific outcome for each appeal is not detailed in this excerpt.
The High Court held that questions related to inter-unit sales, composite units, and separate books of account did not arise for consideration due to the previous Allahabad High Court ruling. The issue of scrap sale was decided in favor of the assessee.
The High Court held that the satisfaction note was recorded within a reasonable time, approximately five months after the completion of the searched person's assessment, and thus there was no inordinate delay in issuing the notice under Section 158BD. However, since the ITAT had not dealt with the merits of the additions made, the matter was remitted.
The Delhi High Court referred to a decision dated January 8, 2015, in ITA No. 648/2009 for the detailed judgment in these consolidated appeals. The specific outcome for these appeals is not detailed in the provided text.
The High Court directed that for detailed judgment, the decision dated 08.01.2015 in ITA No.648/2009 should be referred to. This implies the current appeals are decided based on that prior ruling.
The High Court held that the satisfaction notes were recorded unduly late and did not accord with the Supreme Court's declaration of law regarding the immediacy required after the completion of assessment proceedings under Section 158BC.
The High Court decided these appeals based on the reasoning provided in a prior judgment. The specific outcome for each appeal is not detailed in this excerpt.
The High Court held that the satisfaction note was recorded within a reasonable time, approximately five months after the completion of the searched person's assessment, and thus there was no inordinate delay in issuing the notice under Section 158BD. However, since the ITAT had not dealt with the merits of the additions made, the matter was remitted.
The High Court decided the appeals based on the reasoning provided in a prior judgment (ITA No. 648/2009). The specific outcome for each appeal is not detailed in this excerpt.
The High Court decided the appeals based on the principles laid down in a prior judgment. The specific outcome for each appeal was determined by the application of those principles to the facts of the individual cases.
The High Court held that the satisfaction notes were not recorded contemporaneously with the assessment proceedings of the searched persons, violating the requirements of Section 158BD. The delay in issuing notices was considered undue.
The High Court decided the appeals based on the reasoning provided in a previous judgment (ITA No. 648/2009). The specific outcome for these appeals is not detailed in the provided excerpt.
The Court held that the satisfaction note/letter from the assessing officer of the searched person did not meet the requirements of Section 158BD. The annexures mentioned were not produced, and the content did not establish the assessee's undisclosed income.
The Tribunal held that the assessee had discharged its initial onus by providing all relevant particulars regarding the share transactions. Therefore, the addition under Section 68 was not justified.
The Tribunal held that deductions under Section 80-HH and Section 80-I are independent and can be claimed on the gross total income. This view has been affirmed by the Supreme Court.
The Tribunal held that deductions under Section 80-HH and Section 80-I are independent and can be claimed on the gross total income. This view has been affirmed by the Supreme Court.