COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

250, section 271, section 271A or section 272A; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January

VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

250/-. … … … 21. Counsel for the Revenue contended that for the relevant period under consideration, the Assessing Officer has already issued notice under sub-section (2) of Section 143 within time. As per the then prevailing provision, it was thereafter not necessary CIVIL APPEAL NO. 2377 OF 2020 (@ SLP (C) NO.1169 OF 2019) VODAFONE IDEA LTD (EARLIER KNOWN AS VODAFONE MOBILE

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

COMMNR. OF CENTRAL EXCISE, TAMIL NADU vs. M/S. SOUTHERN STRUCTURALS LTD

6 - circumstances of the case, particularly because the respondent is a State Government Undertaking and the buyer is Indian Railways, reduced the amount of penalty to Rs.1,20,000/-. Insofar as the penalty under Section 11AC is concerned it was held that the limit of penalty imposable under Section 11AC equal to the duty under Section 11AC is the maximum

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

depreciation in the value of 1500 original share of JISCO as a result of right issue of PCDs after adjusting the profit realized on a/c of discussed above Less : Deduction u/s 48(2): On Rs.15000/- @ 100% On Rs.2303200/- @ 60% (B) Net Income under the head “capital gains” (A) + (B) 56,250 (-) 3,00,00 0 16,67,2 00 6