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
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
Legislature, through the Finance (No. 2)
Act, 2009, inserted section 145A (subsequently renumbered as section 145B)
and simultaneously amended section 56(2) by inserting clause ... above decision has been rendered prior to the substitution of section
145A of the I.T. Act by Finance (No. 2) Act, 2009 with effect
