Survey No.96, Hissa No.1(part)
corresponding to CTS No.145A situated at village Sahar, Taluka Andheri.
4. The Eviction Officer upon perusal ... bearing Old Survey No.
96, Hissa No. 1 corresponding to CTS No.145A and to submit the survey
report within three weeks from date
fall within the
expression "interest" as contemplated under Section 145A of the
Income Tax Act. He, therefore, submits that the impugned action ... interest" within the meaning of such expression as envisaged
under section 145A of the I.T. Act and would be deemed
valuation of closing stock.
04- According to AO after insertion of section 145A in the
Income Tax Act, 1961 , the value of closing stock ... order has come to
-4-
the conclusion that the provisions of section 145A have
overriding effect on section 145 but as per the said provisions
value of closing stock by walking provisions of section 145A
of the Act. He submitted that the assessee demonstrated in the
documents filed along with ... issued by Institute of chartered accountants of India. He argued
that section 145A of the act, provides for an inclusive method of
accounting wherein
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
invoking section 56(2)(viii) read with sections 57(iv)
and 145A(b) of the Act to make the impugned addition.
8.3 That the Principal ... Muktanandgiri Maheshgiri
9. That invocation of provision of section 145A(b) of the Act is not in
accordance with law as it is not applicable
