M/s. Arihant International Limited , Guwahati V. Commissioner of Income Tax -II, Guwahati
Pronouncement Date: -
Result: Assessee
Sale consideration of property below Jantri ValueRevision of orderSearch and seizureBonafide beliefTransactions in derivativesEarning of tax free incomePeriod of limitationRetrospective amendmentquestion of lawDeemed dividendCompetent authorityAssessment recordRight to appealCondonation of delay bonafide mistakerevenue expenditurecapital expenditureSet aside271(1)(c)143(3)50C142(1)2(22)(e)14A133(6)131148263132