Search: reassessment

3 results for “reassessment”+ Permanent Establishmentclear

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PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

establish guilt and secure conviction of the accused by proving the charge ―beyond reasonable doubt‖. In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003) 12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression ―reasonable doubt‖ in criminal law it was held as under : (SCC p. 405, para 24) ―24. Doubts would be called reasonable

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.