Reassessment u/s 147

Case Summary - Reassessment

Summary and Review of Case Laws on Reassessment u/s 147

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Thursday, 23 June 2016 14:35

Mere Fall in the Gross Profit Ratio, in the Absence of any Cogent Reasons Could Not be a Ground to Reject Audited Accounts and Estimate GP - Mumbai Tribunal

Estimation of GP u/s 145

Pharmalab Engineering India Private Limited vs. ACIT

Published in Tribunal Cases

Wednesday, 03 February 2016 12:32

Permanent Establishment (PE) - Project office used as communication channel falls within the exception of clause (e) of paragraph 3 of Article 5 of the DTAA and cannot be construed as the Assessee’s PE in India - Delhi High Court

Permanent Establishment (PE) - Project office used as communication channel falls within the exception of clause (e) of paragraph 3 of Article 5 of the DTAA and cannot be construed as the Assessee’s PE in India - Delhi High Court

National Petroleum Construction Co. vs. DIT

Published in High Court Cases

Tuesday, 25 August 2015 12:41

Provision for warranty and penalty for breach of contract are allowable expenditure, Hybrid system of accounting not allowed - Chennai Tribunal

Provision for warranty and penalty for breach of contract are allowable expenditure, Hybrid system of accounting not allowed - Chennai Tribunal

ACIT vs Tudor India Limited

Published in Tribunal Cases

Monday, 17 August 2015 13:15

Interest to creditors - Allowed. GP cannot be estimated when showing upward trends. A.O. should not interfere in the wisdom of assessee of doing business - Ahmedabad Tribunal

Interest to creditors - Allowed. GP cannot be estimated when showing upward trends. A.O. should not interfere in the wisdom of assessee of doing business - Ahmedabad Tribunal

DCIT vs Ashok Weaving Works

Published in Tribunal Cases

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