M/s Essence Commodities Ltd., Indore V. The ACIT 1(1), Indore
Pronouncement Date: -
Result: Partly Allowed
Reopening of assessmentGiftSearch and seizureCharitable institutionPrinciple of natural justicePeriod of limitationAdditional evidenceFair market valueDeemed dividendBlock assessment+2 More
143(3)153A133(6)147131148132