Home Highlights May 2012 Year 2012 This

You may also like:

1. Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

2. Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal...

3. Challenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - The High Court allowed the writ petition, setting...

4. Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case...

5. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

6. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

7. Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

8. Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has...

9. Period of limitation for palling an order passed by the TPO u/s 92CA (3) read with section 153 - Computation of period of 60 days given by the taxpayer extracted in the...

10. Revision u/s 263 - Doctrine of merger - When the issue flagged by Ld. PCIT has never been ascertained/examined to compute the correct book profit qua the transfer of...

11. Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in...

12. Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word...

13. Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases...

14. Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

15. Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid...