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2 results for “section 68”+ Section 92Eclear

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Key Topics

Section 139(4)4Section 260A3Section 139(1)3Section 143(3)2Section 92A2

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

ITA/384/2007HC Karnataka25 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 139(1)Section 139(4)Section 158Section 260A

68, 69, 69A, 69B and 69C shall, so far as may be, - 12 - apply and references to "financial year" in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. (3) The burden of proving to the satisfaction