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...Officer. 4.1. In this regard, the relevant Instruction No. 3 of 2003 dated 20.5.2003 issued by the Central Board of Direct Taxes requires consideration. For the sake of ...Instruction No. 3 of 2003 dated 20.5.2003 para 2 is reproduced hereunder;- In order to make a reference to the TPO, the Assessing Officer has to satisfy himself that the taxpayer has ente...assessment year 2002-03 should be completed by June 30, 2003. From the aforesaid Instruction No. 3 of 2003 issued by CBDT which is binding on the officers of the income tax department, makes it crystal cle...
...Transfer Pricing Officer.4.1 In this regard, the relevant Instruction No. 3 of 2003 dated 20.5.2003 issued by the Central Board of Direct Taxes r.... For the sake of convenience, the said Instruction No. 3 of 2003 dated 20.5.2003 para 2 is reproduced hereunder;-"In order to make a reference t...reassessment proceedings. He placed reliance on Instruction No. 3 dated 20.5.2003 in this regard.
Based on the aforesaid legal arguments, he prayed for deletion of the...
...Board's Instruction No. 3 of 2003 dated 20.5.2003 the CBDT decided that wherever the aggregate value of international transactions exceeds Rs. 5 crores, the case should be picked up for s...considered opinion" on the issues under reference. The AO referred the matter to TPO, following CBDT Instruction No. 3 of 2003 dated 20/5/2003. The said instruction provides that the AO a...Instruction No. 3 of 2003 was challenged in
Sony India (P) Ltd v.
CBDT [ 288 ITR 52(Del)]. The Hon'ble Delhi High Court after considering the provisions as they stood at the...
...Order1. Leave granted. The appellant calls in question the correctness or otherwise of the judgment and order passed in LPA No. 257 of 2003 dated 3...impugned order dated 3-8-2004/10-8-2004, the Court has rejected the appeal.3. After such rejection, the appellant had filed Review Petition No. 100 of 2004. Along with the...-8-2004/10-8-2004 and the order passed in Civil Review No. 100 of 2004 dated 4-12-2005/6-12-2005.2. The appellant aggrieved by the rejection of the claim by the learned...
...appropriate writ, order or direction under article 226/227 of the Constitution of India quashing Instruction No. 3 of 2003 dated May 20, 20031, issued under...officer to exercise his powers ignoring Instruction No. 3 of 2003 dated May 20, 2003 (see [2003] 261 ITR (St.) 51).Background facts2. The peti...impugned instruction.38. For these reasons, we hold that the impugned Instruction No. 3 dated May 20, 2003 (see [2003] 261 ITR (St.) 51) issued by the Cent...
...ITAT is taking consistent view on the issue of admissibility of appeal filed by the Revenue in the light of various instructions issued by CBDT from time to time, viz. Instruction No. 1979 dated 27-3...-2000, No. 1985 dated 29-6-2000, No. 6 of 2003 dated 17-70-2003, No. 19 of 2003 dated 23-12-2003, No. 5/2004 dated 27-5-2004, No. 2/2.... No. 279.Misc. 142/2007-IT dated 15-5-2008 and Instruction No. 3/2011 [F. No. 279.Misc. 142/2007-ITJ] dated 9-2-2011 wherein monetary limits for filing departmental appeals (Income-tax m...
...Revenue in the light of various instructions issued by CBDT from time to time, viz. Instruction No. 1979 dated 27-3-2000, No. 1985 dated 29-6-2000, No. 6 of 2003 dated 1...-12-2003, No. 5/2004 dated 27-5-2004, No. 2/2005 dated 24-10-2005 and No. 5/2007 dated 16-7-2007, Instruction No. F. No. 279.Misc. 142/2007-IT dated 15...G.C Gupta, V.P:— This appeal of the Revenue is directed against the order of the CIT(A)-IV, Ahmedabad dated 20.10.2009 for A.Y 2007-2008.2. At the outset, the learned...
...the issue of admissibility of appeal filed by the Revenue in the light of various instructions issued by CBDT from time to time, viz. Instruction No. 1979 dated 27-3-2000, No. 1985 dated 29-6-2000.... 6 of 2003 dated 17-70-2003, No. 19 of 2003 dated 23-12-2003, No. 5/2004 dated 27-5-2004, No. 2/2005 dated 24-10-2005 and No. 5/2007 ...15-5-2008 and Instruction No. 3/2011 [F. No. 279.Misc. 142/2007-ITJ] dated 9-2-2011 wherein monetary limits for filing departmental appeals (Income-tax matters) and other conditions were specified...
...erroneous and prejudicial to the interests of the Revenue on the following grounds:-(i) No referring the matter to the TPO as required by instruction no. 3 of 2003 dated 20 May, ...the CBDT instruction no. 3 dated 20 May, 2003 by CBDT. According to Mr. Syali, this was misreading of the said instruction which was only in the nature of a guideline as held by this Court in...courts. Therefore, it is not as if there is no check on the exercise of discretion by the AO.39. For these reasons, we hold that the impugned Instruction No. 3 dated 20.5.2003 issue...
...R.V Raveendran, J.— These appeals by special leave arise from the judgment dated 5-6-2003 of the High Court of Kerala in OP No. 10111 of 2000 and connected cases. As these...-2000. The order dated 27-3-2000 was challenged by one of the lecturers, Dr. Varghese M. Mathunny in OP No. 10111 of 2000, wherein an interim order was passed restraining Rev. Daniel from taking charge as...Principal. Another senior lecturer of the College, Dr. P.V Thomas also challenged the order dated 27-3-2000 by filing OP No. 14337 of 2000. An interim order was issued in that case on 24-5-2000...
...applicable to wealth tax cases and that so these appeals ought to be decided on merits.3. Ld. Counsel for the assessee has drawn our attention to CBDT circular No. 5/2008 dated 15.5.2008...(copy placed on record). The CBDT instructions No. 1979 dated 27.3.2000, 1985 dated 29.6.2000, 6 of 2003 dated 17.7.2003, 19 of 2003 dated 23.12.2003, 5 of 2004 dated 27.5.2004, ..., High Courts and Supreme Court, as per the mandatory limits and conditions specified in the said instructions, i.e No. 5 of 2008 dated 15.5.2008 The instruction in para. 11, states that it will apply to...
...the ITA (L) No. 118 of 2003 in the case of CIT Mumbai v. M/s Vitessee Trading Limited dated 23.4.2007 that the Department has not been following the instructions issued by the CBDT...before Income Tax Appellate Tribunals, High Courts and Supreme Court, measures for reducing litigationINSTRUCTION NO. 5/2008, DATED 15-5-2008Reference is invited to Board's...instructions No. 1979 dated 27.3.2000, No. 1985 dated 29.6.2000, No. 6 of 2003 dated 17.7.2003, No. 19 of 2003 dated 23.12.2003, No. 5/2004 ...
.... 6,56,81,920/-. The Central Board of Direct Taxes issued instructions in Instruction no. 3 of 2003 dated 20-05-2003 where the Board instructed all the assessing officers that they shall refer the...context of S. 92CA (1) vis-a- vis Board circular (Instruction No. 3 of 2003) dated 20-05-2003 observed
"The assessing officer has only to look at the aggrega...determination of ALP wherever the aggregate value of international transaction exceeds Rs. 5 crores? Instruction No.3 of the CBDT dated 25-5-2003 makes a stipulation to this effect. The Central Board of...
...software of the assessee company is of Rs. 6,56,81,920/-. The Central Board of Direct Taxes issued instructions in Instruction no. 3 of 2003 dated 20-05-2003 where the Board instructed all the...-a-vis Board circular (Instruction No. 3 of 2003) dated 20-05-2003 observed "The assessing officer has only to look at the aggregate value of International transactions disclosed by the assessee i...international transaction exceeds Rs. 5 crores? Instruction No.3 of the CBDT dated 25-5-2003 makes a stipulation to this effect. The Central Board of Direct Taxes, therefore, have decided that wherever the...
...at Annexure-B, order of the
Collector in Appeal No. 26 of 2000 at Annexure-C
and order of the State Government passed in
Revision Application No. 42 of 2003 dated
14.2.2007 at Annexure-D.”
2.... Learned advocate Mr. Jitendra Patel appearing for the
petitioners, on instruction, sought withdrawal of this matter.
3. Permission, as prayed for, is granted. The present...
C/SCA/8776/2007 ORDER DATED: 02/07/2021
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 8776 of 2007...
...Act, 1957 and learned D.R. was requested to explain how the appeal was maintainable in view of low tax effect. At this learned D.R. submitted that CBDT Instruction No.3/2011 dated 9.2.2011...contention of learned D.R. As per learned D.R., though the penalty amount involved was only a paltry sum of ` 13,874/-, the appeal was still maintainable for a reason that Instruction No.3/2011 dated...Instruction itself which reads as under:- Reference is invited to Boards instructions No.1979 dated 27.3.2000, No.1985 dated 29.6.2000, No.6 of 2003 dated 17.7.2003, ...
..., 1957 and learned D.R. was requested to explain how the appeal was maintainable in view of low tax effect. At this learned D.R. submitted that CBDT Instruction No.3/2011 dated 9.2.2011 applied...D.R. As per learned D.R., though the penalty amount involved was only a paltry sum of ` 13,874/-, the appeal was still maintainable for a reason that Instruction No.3/2011 dated 9.2.2011 prescribing...27.3.2000. From para 10 of Instruction No.3/2011 dated 9.2.2011, which we have reproduced at para 4 above, it is clear that with regard to appeals on other direct tax matters, viz. matters other than...
...SAME DAY DELIVERED THE FOLLOWING: A. HARIPRASAD, J. ------------------------------- R.S.A.No.763 of 2003 ---------------------------------------------- Dated...this the 09th day of January, 2018 JUDGMENT Learned counsel for the appellant submitted that in spite of sending notice, no instruction was received from the party. Matter comes up in the defect list...OTTAPPALAM AGAINST THE JUDGMENT & DECREE DATED 28-07-1995 IN OS 245/1998 of MUNSIFF MAGISTRATE'S COURT, PATTAMBI APPELLANT/APPELLANT/DEFENDANT KUNJU, S/O...
...Act, 1957 and learned D.R. was requested to explain how the appeal was maintainable in view of low tax effect. At this learned D.R. submitted that CBDT Instruction No.3/2011 dated 9.2.2011...contention of learned D.R. As per learned D.R., though the penalty amount involved was only a paltry sum of ` 13,874/-, the appeal was still maintainable for a reason that Instruction No.3/2011 dated...Instruction itself which reads as under:- Reference is invited to Boards instructions No.1979 dated 27.3.2000, No.1985 dated 29.6.2000, No.6 of 2003 dated 17.7.2003, ...
...Act, 1957 and learned D.R. was requested to explain how the appeal was maintainable in view of low tax effect. At this learned D.R. submitted that CBDT Instruction No.3/2011 dated 9.2.2011...contention of learned D.R. As per learned D.R., though the penalty amount involved was only a paltry sum of ` 13,874/-, the appeal was still maintainable for a reason that Instruction No.3/2011 dated...Instruction itself which reads as under:- Reference is invited to Boards instructions No.1979 dated 27.3.2000, No.1985 dated 29.6.2000, No.6 of 2003 dated 17.7.2003, ...