Page 64 - Arthyog_FilBook_05 05 2024 (1)

. , . & . ?. / . ! !& %

! ! . . # . 1
#+' * ! - . ?

Increasing the authorities for sanction u/s. 151G
10. , & " % . . #
B / % & " : . ! ))( A4( ; & %
. ! . " ! E 1 ))( 4A(
" . ! ))( A4( 1 & " ; & %
))( A4( 1 ; & % & . % 1 ))(
4A(
( " % ! ! . & . . , ' * & "
' * % % / & . , / 1 % @ .
/
! ! 1 D " . ! +& =$=-

11. & D . 1 & " % . " )
1 " 1 - . % % 1 ! . ! % " ! %
% ? . 1 /& & " ? ( & .
" % 1 1 % 1 1 & " 'GKN Driveshafts
(India) Ltd. v/s D.C.I.T. (2003) 259 ITR 19 (SC) ;Asian Paint Ltd. vs. Dy. CIT [2009] 296 ITR 90
[2022] 443 ITR 127 (Bombay); & & . ! % : %
. ) " ! ! ! & .
& % ! & " 1 ! < + =$= .
! ! < + =$== =$=-

LIMITATION ISSUEG
12. . & ! ) . B . ( " + +% 1 ]=$==^ ( ' )*
]$ ;$,;=$==^ " . & $ I$ I=$= I # . +
% ! & " ! "
#+ . ( ! / + < + =$=
1 ; ! . #+' * & 1 : +E
' * . #+ ( . +E . !
& ! 1 -$ . . . +E %
I . + 1 1 1 .
% F . & ! . #+' * & . .

. 1 & / . & 1 + = . ) . (
8 & ! )

13. A & Instruction no: 01 of 2022 dated May 11, 2022 1 inter alia,
+T =$ -; & % . " 8 % ) ultra
vires ( ! ; / + R 1 & ! ) BE( "I +
+% 1 ]=$==^ ( ' )* ( 1 & 1 % %
1 1 & & & & 8 C & ! )
. UOI &Anr v. Intercontinental Consultants and Technocrats Private Limited (2018) 4
SCC 669, Nova Ads v. Metropolitan Transport Corporation &Ors (2015) 13 SCC 257, and
BabajiKondajiGarad v. Nashik Merchants Co-operative Bank Ltd., Nashik&Ors AIR 1984 SC 192.
. ) A ) ? ( X 1 ( ! ; / +
R ( ! ; / + R 1 & " " ) A )
? (
+ & & ! ) . . ! I " + +

y
y
th
th
Ar
Ar th y og 58
Ar
og
Arthyogog
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons