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“Section 7(1)(d)”

Section References (mined)Section 7Section 7(1)(d)2 judgments

The decision most relied on for Section 7(1)(d) is 5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT (138 Taxmann.com 428), cited in 42 judgments on BharatTax.

Leading authorities on Section 7(1)(d)

5 (Del); 6. Tata Teleservices vs. UOI- (2016) 385 ITR 497 (Guj); 7. Brahm Dutt v. ACIT
138 Taxmann.com 428 · 2022 · Reported
42
citing judgments

Reopening assessments beyond four years is permissible when specific information regarding foreign bank accounts is received, provided due process and prior approval are obtained.

100 ITD 173. (g) M/s. Balaram Manmani v. Asstt. CIT (Lucknow)
7 SOT 164 · 2006 · ITAT
10
citing judgments

Section 115JB(1) of the Income Tax Act, read with Explanation 1(i), governs the computation of book profits for Minimum Alternate Tax (MAT) purposes.

Judgments citing Section 7(1)(d)

ACIT, Central Circle-1, Jodhpur vs. M/S. Adarsh Co-Operative Bank Ltd., Sirohi

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 212/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

shareholding cap): more than 20% held by Adarsh Credit Co- operative Society Ltd.; (iii) Section 35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise by AO; (v) Section 73: auditor’s duty/qualified

ACIT, Central Circle-1, Jodhpur vs. M/S. Adarsh Co-Operative Bank Ltd., Sirohi

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 211/JODH/2018[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

shareholding cap): more than 20% held by Adarsh Credit Co- operative Society Ltd.; (iii) Section 35 (redemption): redemption limited to specified authorities; (iv) Sections 7(1)(d), 10(1), 11(7)(a): bye-laws to be consistent with the Act— found otherwise by AO; (v) Section 73: auditor’s duty/qualified