The Commissioner of Income Tax-III, vs. M/S V.J.Equipment Limited,

Bench: Charging The Interest U/S 234B & 234C Of The It Act?” 3. The Brief Facts Of The Case Are That The Assessee Firm Is Engaged In The Business Of Precious & Semi Precious Stones & It Is A 100% Exporter. During The

section 145(3) of the Act as the assessee was unable to explain the purchases and the day to day quantitative tally of goods consumed was also not maintained? 3) Whether the ITAT was justified in upholding the action of CIT (A) in directing to adjust the MAT credit before charging the interest u/s 234B and 234C

Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY