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3 results for “reassessment u/s 147”+ Section 10A(7)clear

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Key Topics

Section 10A5Section 1475Section 143(3)4Section 1484Section 364Section 13(1)(b)4Section 2602Section 12A2Reopening of Assessment

COMMR OF INCOME TAX [TDS], HYDERABAD vs. M/S JAYADARSHINI HOUSING PVT LTD., HYDERABAD

Appeals are hereby dismissed by

ITTA/65/2014HC Telangana26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 10Section 10ASection 143(3)Section 148Section 260

7. Per contra, Sri Suryanarayana, learned Advocate would support the order passed by the Tribunal and contends that the assessing Officer at the first instance had examined the issue of excluding certain sum from the export turnover on the ground it was expenditure incurred in foreign exchange for providing technical services outside India and in the reasons recorded

The Commissioner of Income Tax vs. M/s Kaveri Bar AND Restaurant,

2
ITTA/575/2017
HC Telangana
03 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

Section 143(3)Section 147Section 148Section 36

u/s 36(i)(iii) instead of Rs. 13.04 crore in the assessment order has resulted in escapement of income amount of Rs. 4.06 crore (13.04 crore less 8.98 crore). In view of the same I have reasons to believe that income to the tune of Rs. 4.06 crore has escaped assessment for the AY 2010-11 and needs

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)

7 of 11) [ITA-163/2012] found by the learned Tribunal that one of the conditions necessary for issuance of notice under Section 148, being under statement of income of the assessee, is not fulfilled. It has been held, that in order to bring an item within the purview of Section 147, it is of utmost importance, that