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“Section 247(5)”
Section References (mined)Section 247Section 247(5)1 judgments
The decision most relied on for Section 247(5) is 247 ITR 305 (Guj) CIT v. Nestle India Ltd. (140 ITR 832), cited in 172 judgments on BharatTax.
Leading authorities on Section 247(5)
247 ITR 305 (Guj) CIT v. Nestle India Ltd.
140 ITR 832 · 1983 · High Court
172
citing judgments
An employer is not in default under section 201 if they have made a bona fide estimate of employee income and deducted tax at source based on that estimate.
Self Employers Institution v. CIT
247 ITR 18 · 2001 · High Court
47
citing judgments
The Commissioner is justified in rejecting an application for registration or recognition (e.g., under sections 12A, 12AA, or 80G) if there is no material to establish the genuineness of the trust's activities or if no charitable work has been undertaken during the relevant period.
Foramer v. CIT (247 ITR 436), Idea Cellular Ltd. v. DCIT (301 ITR 407), Asian Paints Ltd. v. DCIT (
25 Taxmann.com 241 · 2012 · High Court
12
citing judgments
Reassessment proceedings are liable to be quashed if the Assessing Officer's reasons for reopening are based on a mere change of opinion without any tangible material.
