vires of section 194A (3)(ix) and (ixa) as also
section 145A(b) and 56(2)(viii) of the Income ... compensation or
on enhanced compensation referred to in clause (b) of
section 145A ."
13. Sub-section (2) of section 56 thus provides that
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
ITAT was justified in holding that under Section 145A of
the Income Tax Act, 1961 the excise duty element cannot be
::: Downloaded ... closing stock was a liability incurred by the
assessee under Section 145A(b) of the Income Tax Act, 1961 ('the Act'
for short
details of the effect on the valuation prescribed under Section 145A of the Act, and thereon the profit and loss.
On 14th March ... assessment. The Tribunal had in detail discussed the issue of Section 145A of the Act, and held that if MODVAT is not included then
Accounting Stand
(AS)-1 and also in violation of Section 145A of the Act. In the grounds, the
revenue has not even bothered to explain ... matching principle as per AS-1 or
in violation of Section 145A of the Act.
(viii) Penalty and prosecution:- The ITSC has granted immunity from
valid in view of the provisions of Sections
194-A(3)(ix) , 145A and 56(2)(viii) of the Income ... which it is received by the Assessee-
claimant in terms of Sections 145A(b) & 56(2)(viii) of Income
establishing that the suit premises has been converted into Gat No.145A
would be a matter for adjudication at the trial. Therefore, Defendant ... Authority. Evidently, the said public
notice is in respect of Survey No.145A (Part).
12. It is interesting to note that the Plaintiff claims that
detail in the assessment order dated 21.12.2000. Reference to provisions of Section 145A is to be found also in the assessment order. He further submits
Companies Act, 1956 )
and having its Registered office at )
Plot No.145A, Sector 59, HSIIDC, )
Faridabad, Haryana - 121 004. )
2. Mr.Pritam Mantri
aged
deleting the addition of Rs.3,11,32,910/- made u/s.
145A of the Income tax Act, 1961 being difference
between the closing balance
