Section 244A(1)(b) Direct Taxes
Interest paid in pursuance of an order under section 234B was to be regarded as forming part of tax or an adjunct to income-tax and assessee would be entitled to interest on the refund of interest…
Section 11 Direct Taxes
Activity of importing, developing and distributing of Bar Code technology to be used by various manufacturers and industries was duly covered under section 2(15) and, therefore, assessee-…
Section 12AA Direct Taxes
For the registration of a trust under section 12AA, the authorities have to satisfy about genuineness of the activities of the trust and the manner in which its income is applied for charitable or…
Section 148 Direct Taxes
Reassessment notice on account of information emanating from investigation wing, however without making further inquiry into the matter, was based on mere conjectures and surmises and,…
Section 264 Direct Taxes
Where revision petition was filed by assessee in respect of its individual and also for firm’s return to claim expenses in firm’s return which were claimed in its personal return, CIT was not…