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Settled Issues Stay Settled- Covered Issues Cannot Be Reopened: Delhi HC
Case Law Details
- Case Name
- PCIT Vs Maruti Suzuki India Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Maruti Suzuki India Ltd. (Delhi High Court)
Settled Issues Stay Settled- Covered Issues Cannot Be Reopened – Delhi HC Dismisses Revenue’s Appeals in Maruti Suzuki Case
Maruti Suzuki India Ltd., the country’s leading automobile manufacturer, filed its return for AY 2010-11 declaring income of ₹3,259 crore. The case was scrutinized, & AO framed assessment u/s 143(3) r.w.s. 144C, determining income at over ₹4,591 crore after making multiple disallowances.
The major issues included:
Disallowance of statutory dues (excise duty, customs duty, CVD, sales tax) claimed u/s 43B.
C...
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