Case Law Details
Case Name : Indus Teqsite Private Ltd. (presently known as Data Patterns India Pvt. Vs DCIT (Madras High Court)
Related Assessment Year : 2006-07
Courts :
All High Courts Madras High Court
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Indus Teqsite Private Ltd. (presently known as Data Patterns India Pvt. Vs DCIT (Madras High Court)
Merely because the ratification has not been done by a Higher Authority, will it automatically vitiate the approval, which was granted by the Competent Authority namely the Development Commissioner.
The learned Single Judge, after noting that the said assessee (Kone Elevators (India) Private Limited Vs. ACIT was challenged by filing W.P.No.43662 of 2016), as in the case of the assessee before us, had not produced the ratification certificate from the Board, further noted that there were certain ...
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