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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has to … ITR - Short Notes of Current Cases 2, examining the retrospective or otherwise nature of the provisions of Section 155 of the Income Tax Act, 1961, Hon'ble Andhra Pradesh High Court held as follows- (ii) that in the

The Principal Commissioner of Income Tax vs Kerala State Industrial De ...

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Principal Commissioner of Income Tax vs Dhanalakshmi Bank Ltd.

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Pr.Commissioner of Income Tax, vs M/S.South Indian Bank Ltd.,

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Pr.Commissioner of Income Tax Thrissur vs South Indian Bank Ltd

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Prl.Commissioner of Income Tax Thrissur vs M/S. South Indian Bank ...

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Commissioner of Income Tax, Kochi. vs Harrisons Malayalam Ltd.

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Principal Commissioner of Income Tax vs M/S.Kerala State Industria ...

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Prl.Commissioner of Income Tax vs M/S. Harrisons Malayalam Ltd.

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass

The Principal Commissioner of Income Tax , vs M/S. Harrisons Malayalam ...

Court : Kerala

the expenditure. Although Section 14-A was made effective from 1-4- 1962 but proviso was immediately inserted by the Finance Act, 2002, providing that Section 14-A shall not empower the assessing officer either to reassess under Section 147 or pass