1. SUMITRA MENON (Madras HC) [Related to the issue of service of notice - section 143(2) & 260A]
MHC dismissed assessee’s appeal whereby ITAT held that since after alleged invalid service of notice, assessee’s counsel appeared without objection, invalid service was waived by conduct of assessee and hence ITAT was correct in holding service was proper.
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2. V.AKILANDESWARI (Madras HC) [Related to section 234B & 234C]
MHC accepted assessee’s writ petition and allowed waiver of interest u/s 234B and section 234C of the Income Tax Act.
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3. ICL SHIPPING LIMITED (Madras HC) [Related to sections 2(30), 2(42) & section 6]
Indian shipping company need not deduct tax at source with respect to its crew for the days on which the ship was outside the territorial waters of India and the number of such days exceeds 182 in any particular year.
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