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2 results for “reassessment”+ Section 194Iclear

Sorted by relevance

Raipur17Delhi8Cochin6Jaipur5Mumbai4Bangalore2

Key Topics

Section 4012Section 143(3)2Section 144C2Deduction2Double Taxation/DTAA2TDS2Disallowance2

HEWLETT PAKCARD INDIA SALES PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result appeal of the ld AO is dismissed and Assessee is partly allowed

ITA 1245/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Sept 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2010-11

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT)
Section 143(3)Section 144CSection 40

reassessed on an annual basis. For the purpose of the valuation of the defective parts it was explained that it is refurbished valuation as Net repair the standard and cannot be less than zero. Net repair standard cost is the cost to repair a defective part subject to applicable warranty relief. This methodology was explained and verified by learned

JCIT, BANGALORE vs. M/S HEWLETT PACKARD INDIA SALES P. LTD.,, BANGALORE

In the result appeal of the ld AO is dismissed and Assessee is partly allowed

ITA 1252/BANG/2015[2010-11]Status: DisposedITAT Bangalore08 Sept 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2010-11

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT)
Section 143(3)Section 144CSection 40

reassessed on an annual basis. For the purpose of the valuation of the defective parts it was explained that it is refurbished valuation as Net repair the standard and cannot be less than zero. Net repair standard cost is the cost to repair a defective part subject to applicable warranty relief. This methodology was explained and verified by learned