approval for exemption
U/s 10(23C) of the Act.
Brief background of the case:
5. Brief facts and background of the case are that ... assessee Shri G.M. Mehta
after reiterating the entire facts and background of the case
submitted that the various allegations made
submitted that
the assessee belongs to a rural and illiterate background and was, therefore,
not aware that any agreement has to be executed for proposed ... page 6 of AO order for AY 07-08.
In the above background attention is drawn towards Para
there was no evidence of concealment and the situation and the background under which surrender came to be made need to be appreciated. If this ... would not be invoked. Then the Tribunal went on to narrate the background in which the assessment was completed and it would be worth reproducing
Driveshafts (India) Ltd. v. ITO [(2003) 259 ITR 19 (SC)]:
1. Background of the Case
A search and seizure action in the case of Mukesh ... reopening under Section 147 is
quashed.
Summary of Key Points
1. Background:
1) The case involves reopening of assessment under Section 147 based on
information
Driveshafts (India) Ltd. v. ITO [(2003) 259 ITR 19 (SC)]:
1. Background of the Case
A search and seizure action in the case of Mukesh ... reopening under Section 147 is
quashed.
Summary of Key Points
1. Background:
1) The case involves reopening of assessment under Section 147 based on
information
Driveshafts (India) Ltd. v. ITO [(2003) 259 ITR 19 (SC)]:
1. Background of the Case
A search and seizure action in the case of Mukesh ... reopening under Section 147 is
quashed.
Summary of Key Points
1. Background:
1) The case involves reopening of assessment under Section 147 based on
information
Driveshafts (India) Ltd. v. ITO [(2003) 259 ITR 19 (SC)]:
1. Background of the Case
A search and seizure action in the case of Mukesh ... reopening under Section 147 is
quashed.
Summary of Key Points
1. Background:
1) The case involves reopening of assessment under Section 147 based on
information
Driveshafts (India) Ltd. v. ITO [(2003) 259 ITR 19 (SC)]:
1. Background of the Case
A search and seizure action in the case of Mukesh ... reopening under Section 147 is
quashed.
Summary of Key Points
1. Background:
1) The case involves reopening of assessment under Section 147 based on
information
order so passed,
assessee has preferred present appeal.
With this background, ground-wise submission is made for your kind and sympathetic
consideration:
Ground of Appeal ... accordance
with its objects. It is only after discussing legal background of the trust,ld. CIT(E) has
extensively discussed about various activities carried
business receipts & deserved to be assessed as
such. In the background of these pertaining to the A.Ys for which books of the appellant ... also relied
upon the detailed submission containing the background of the case and
comments on the issue involved vide submission dated 02.05.2022. These
are reiterated
