erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
erred in not allowing the deduction u/s 35AD for
which, the necessary evidence was filed and has also failed to appreciate the
written submission ... before him on this issue.
12. That the said deduction u/s 35AD have been disallowed without giving
specific finding.
13. That the assessee craves
holding that the assessee satisfied
the conditions stipulated under Section 35AD of the Income
Tax Act, 1961?
Whether on the facts and in the circumstances ... assessee falls within the four corners of proviso to
section 35AD of the Income Tax Act, 1961?
2. Whether on the facts
holding that the assessee satisfied
the conditions stipulated under Section 35AD of the Income
Tax Act, 1961?
Whether on the facts and in the circumstances ... assessee falls within the four corners of proviso to
section 35AD of the Income Tax Act, 1961?
2. Whether on the facts
learned A O for adding
Rs.20,98,92,952/- under Section 35AD of the Act without
going into the facts and merit ... oresaid claim of deduction u/s 35AD of the
Act. In vie w of this, it cannot be said that it is a
case
learned
A.O. in adding Rs. 44,57,98,668/- under section 35AD of the Income Tax Act, 1961
inspite of complete documents alongwith reason ... made by the A.O. under section
35AD of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). During the
course
addition on
account of disallowance of carry forward losses claimed u/s 35AD amounting to Rs.
8,36,02,091/- made ... forward of loss of Rs.
8,36,02,091/- claimed u/s 35AD .
4. That the appellant craves leave for any addition, deletion or amendment
business referred to in clause (c) of sub-section (8) of
section 35AD for any assessment year, no deduction shall
be allowed under the provisions ... section 35AD in
relation to such specified business for the same or any
other assessment year.}."
80AB - [ Deductions to be made with reference
business referred to in clause (c) of sub-section (8) of section 35AD for any assessment year, no
deduction shall be allowed under the provisions ... section 35AD in relation to such specified
business for the same or any other assessment year
