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Income Tax : Income which cannot be taxed under article 7, 12 or 14 because conditions laid down therein are not satisfied cannot be taxed under article 23

Whether on the facts and in the circumstances of the case, the learned CIT(A) was correct in holding

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Income Tax : Rule 8D is applicable subject to the ratio laid down by the HC of Bombay in its judgment and payment of interest under sec 234B,C depends upon coverage of sec 115JB

Assessee is in appeal before us. The Ld. Counsel for the assessee argued that applying Rule 8D for t

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Income Tax : If notice under sec 148 is issued in the absence of any failure on the part of assessee than the notice and subsequent proceedings liable to be struck down

Adverting first to ground no.1 in the appeal, facts, in brief, as per relevant orders are that retur

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Income Tax : The appeal emanates from revisional order under sec 263 which struck down by the Tribunal will not survive

At the time of hearing, it was brought to our notice that this appeal emanates from a revisional ord

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Excise : Refund - Unjust enrichment - Downward revision of price of g

Refund - Unjust enrichment - Downward revision of price of goods with retrospective effect as per ag

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