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2 results for “reassessment u/s 147”+ Section 234Bclear

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Key Topics

Section 260A4Section 1432

The Commissioner of Income Tax - III, vs. M/s. Suven Pharmaceuticals Limited,

Appeals are dismissed

ITTA/677/2006HC Telangana21 Mar 2012
Section 115JSection 143Section 208Section 260A

147 [or section 153A] on the  amount by which the tax on the total income  determined on the basis of the reassessment  or recomputation exceeds the tax on the total  income determined [under sub­section (1) of  section 143 or] on the basis of the regular  assessment aforesaid. (4) Where,   as   a   result   of   an   order   under  section 154 or section

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Bench:
Section 260A

reassessment proceedings. The assessees resisted the move to assess them, contending that they were not subjected to income tax laws of India as they had no permanent establishment. The AO by order dated 31.12.2008 held that the appellant has a fixed place PE and DAPE in India. Further, the AO also deemed 10% of the value of supplies made