Referred Sections: Section 147 of the Income Tax Act, 1961 (the Act). Section 143(3) of the Act, Section 201(1)/(1A) of the Act Section 195 of the Act Section 148 of the Act Section 40 (a) (i) of the Act, Section 92 B of the Act. Section 34(1)(a)
Referred Cases / Judgments: Commissioner of the Income Tax v. Velocient Technologies Ltd. (2015) 376 ITR 131 New Delhi Television Ltd. vs Deputy Commissioner of Income Tax (2017) 84 taxman.com 136 (Del). Honda SIEL Power Products Limited vs. Deputy Commissioner of Income Tax (2011) SCC OnLine
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