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3 results for “section 68”+ Section 282clear

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M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

282(Coch)/2004 for the assessment year 1990-91. (ii) ITA No. 283(Coch)/2004 for the assessment year 1991-92. (iii) ITA No. 284(Coch)/2004 for the assessment year 1992-93. 17.1. In the three appeals filed by the assessee, revenue also filed cross objections. 17.2. By the common order dated 29.10.2004, the Tribunal allowed the appeals filed

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Bench:

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

282,825 23rd June 2014 3. Tiger Global International IV Holdings, Mauritius 105,928 24th April, 2012 5.5. Thereafter, Singapore Co. invested in multiple companies in India, and the value of its shares was derived substantially from assets located in India. The assessees transferred shares of Singapore Co. ("Sale Shares") held by them to Fit Holdings S.A.R.L ("Buyer"), a company