DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

4. The income has been computed by the ld AO after holding „inside India revenue‟ of Rs. 60,89,46,384/- and “outside India revenue” of Rs. 643,19,18,042/-, being income attributable to „inside India Operations‟ and to the Indian Permanent Establishment (PE) and income computed at profit rate of 25% thereof. While doing

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

4. The income has been computed by the ld AO after holding „inside India revenue‟ of Rs. 60,89,46,384/- and “outside India revenue” of Rs. 643,19,18,042/-, being income attributable to „inside India Operations‟ and to the Indian Permanent Establishment (PE) and income computed at profit rate of 25% thereof. While doing

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

disallowance made by the AO. Ground of appeal No.2 raised by the Revenue is thus dismissed. 12. Grounds of appeal Nos. 3 & 4 raised by the Revenue are with respect to the findings of ld. CIT(A) in disregarding the action of AO in treating the additional income of INR 3.89 crores offered during the course of survey on account

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

172 ITR 95 a Division Bench of the Bombay High Court, of which one of us (S.P. Bharucha, J.) was a member, considered this question again. In this case the assessee had purchased the land of an extent of seven acres in February 1966. The land was covered by the Nagpur Improvement Trust Scheme. In August 1966 he obtained permission