TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court of India upholds lower court decision, dismisses all pending applications with no further review.</h1> <h3>Commissioner of Income Tax Bhubaneswar Versus M/s Paradeep Phosphates Ltd.</h3> The SC of India dismissed the SLP, indicating no inclination to interfere with the lower court's decision. Consequently, all pending applications related ... Revision u/s 263 - TDS u/s 195 - disallowance of expenditure u/s 40(a)(ia) - HC [2022 (11) TMI 1526 - ORISSA HIGH COURT] held that conclusion reached by the ITAT that the CIT could not have unilaterally directed the AO to add back the aforementioned sum by holding that it was disallowable as expenditure could not have been issued u/s 263 of the Act without the AO again examining the issue. To that extent, the said direction was indeed beyond the jurisdiction of the CIT u/s 263 - HELD THAT:- We have heard learned senior counsel for the petitioner and for the respondent/Assessee. We are not inclined to interfere in the matter. Special Leave Petition is hence dismissed. Pending application(s) shall stand disposed of. The Supreme Court of India dismissed the Special Leave Petition as they were not inclined to interfere in the matter. Pending applications were disposed of.
TaxTMI 
TaxTMI 
