also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save
also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save
also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save
also that the
Assessee had wrongly claimed a deduction under Section 32AC . In other
words, for AY 2014-15, the assessment was sought ... crores by wrongly claiming a deduction under
Section 32AC ] had escaped assessment.
5. Since the facts in both the Petitions are almost identical, save
several details
pertaining to Petitioner's claim for deductions under Section 32AC of
the Act. These include details of the installation of the machinery ... Certification for the
purpose of calculation of allowance under Section 32AC of the Act.
3. The assessment came to completed by an order dated
claimed
deduction under the provisions of Section 32AC of the Act for
the assessment year 2014-15 as regards the new assets
acquired and installed ... returns, and one such query was the eligibility
for deduction under Section 32AC of the Act. The appellant
points out to Annexures
stated that in respect of the claim of deduction
under section 32AC of the Act, the petitioner fled the
requisite details of `plant and machinery ... observed that
the petitioners' claim of deduction under section 32AC and
Shraddha Talekar
Respondent from
deciding the issue of admissibility of deduction u/s 32AC of the Act
which is pending before the Authority for Advance Rulings ... aspect of
deduction of Rs.6,57,24,000/- under Section 32AC of the Income Tax
Act, 1961 ["Act"].
3. The petitioner
respondents to release the vehicle of petitioner
bearing Reg. No.BR 32AC 4332, Chesis
No.MBLJAW107KGF05971, Engine No.
JA06ERKGF05392, Vehicle class M.Cycle Model
respondents to release the vehicle of petitioner
bearing Reg. No.BR32AC-1263, Registration
Years, 2019, Chesis No.MBLJAW107KGF39148,
Engine No.JA06ERKGF35570, Vehicle
