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2 results for “reassessment”+ Section 220clear

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Section 13(1)(b)4Section 12A2

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

220 CTR 369 (Raj.) wherein it has been held as under:- “11. Coming to question No. 1, a look at the judgment of the Tribunal shows that the learned Tribunal has proceeded on two judgments of Hon'ble the Supreme Court, being in ITO and Ors. v. Lakhmani Mewal Das MANU/SC/0241/1976 : [1976]103ITR437(SC) , and Ganga Saran & Sons

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

ITTA/250/2013HC Telangana
11 Jul 2013

reassessment of damages. This is what was the theme of discourse in Santosh Devi (supra) and in a later decision in Puttamma (supra). In Puttamma (supra), the Supreme Court called upon the State to explain inaction on its part in the context of authorization given to the Central Government by Section 163-A (3) to make improvements on account