extra ordinary general meeting, held on 17.01.1996 and filed the
required Form No, 20A with the Registrar of Companies, Gujarat It has further
obtained ... certified by any one of
the directors of the company and Form No. 20A with the Registrar of
Companies, within 30 days from the date
Exhibit 45A, 20 A-I, 52, 20A-II, 45C & 20A-III
198
2.
(i)
8960 Kg of Supari received from M/s. Halgappa Arecanut ... records twice but entered in Form-IV only once
Relevant Private Register, Form-IV for 1999-2000.
Exhibit 54C, 20A-III
201
(iii)
A quantity
payee should file a declaration as prescribed in Rule 20A and Form No. 15A and if that was done, there need be no deduction
form no.23, (2) undertakings on
Rs.50/- each stamp paper in form nos.26 and 4, (3) copy of form no.20A
submitted by the assessee Society
under 20A will lead to absurd result as there is no such form provided in
the Income ... very clear from above that
there was no such Form as 20A applicable at the time when the Society
filed Form No. 10A vide receipt
Section 3 to impose penalty under Section 20A, he shall cause a notice in form VIIE to be served on the dealer on whom penalty ... proceeding was an independent proceeding commencing with the notice in form VIIE. Section 20A or Rule 55C did not contain any restriction that penalty proceeding
Assessing Officer. The assessee pleaded that it was an
artificial judicial person formed and constituted under the Maharashtra Regional
and Town Planning ... that upto 01.04.2003 it received
exemption from income tax under section 10(20A) of the Act. Thereafter, the
said exemption was withdrawn by the Finance
There was a section 10(20A) which was under
Chapter III, i.e. incomes which do not form part of total income,
omitted with effect ... dominant object for which this corporation came into existence.
Undisputedly it was formed to promote the welfare of the general public.
As far as this
then these
words would have formed part of the section as the same form
part of sections 10(20A
liability arising on account of omission of Section 10(20A) with effect from 1-4-2003. It received a letter from Secretary to Government ... State Statute. Its income was hitherto exempt from taxation under Section 10(20A) . When the assessee came to know that the aforesaid provision has been
