section (1) of section 12A read with sub-
section (2) to section 12A as inserted by the Finance Act,
2007 provides with effect from ... section 12A ?
Crucial aspect of the matter is that section 12A begins with
the phrase "The provisions of section 11 and section 12 shall
against the additions made by the AO
under Section 2(22)(e) of the Act.
12
Asian Business Connection Private Limited ... deemed as his dividend
under section 2(6A)(e) read with section 12(1B) of the 1922 Act, even if
that advance or loan
persons covered u/s 13(3) of the Act which violates the
provision of section 13(1)(c) of the Act.
3. Whether ... section 13(3) which attracted
the provisions of section 13(1)(c) . With these observations, the Ld. AO denied
exemption u/s 11 / 12
provision of section 43 [5] of the Act is
applicable to the pro vision of section 28 to 41 of the Act. In Para ... 2015
Act, 1956 (42 of 1956) or the Securities and Exchange Board of India Act,
1992 or the Depositories Act
register found at the time of survey maintained regularly under the Essential Commodities Act and signed by the official of the IT Department during ... judgments in support with the submission that the relevant Section 80 of the IT Act is not a charging provision or a provision imposing penalty
company in India as envisaged in section
9(1)(vi) of the Income Tax Act, 1961 and article 12(2) of the DTAA ... sec.195(1) read with DTAA between Austria and
India and read with sec.9(1)(vi) of the Income Tax Act
Erred in proposing to initiate penalty proceedings under section
271(1)(c) of the Act against The Appellant.
The above grounds are independent and without ... 2016: REVENUE`s APPEAL:FOR A.Y. 2011-
12.
Ground No: 1. Whether on the facts and circumstances of the case,
the Hon`ble Dispute
claim of exemption u/s 10A of the Act
Rakesh Khandelwal 22
ITA No.204 of 2019
at Rs.12,51,79,200/- against ... order pronounced on
28.03.2016 - HEAD NOTE - " Section 68 , read with section 263 , of the
Income-tax Act, 1961 - Cash credits (FCCBs) - Assessee raised funds
held as under:-
12. Thus the important aspect that emerges from the entire discussion is
that for invoking deeming provisions under sections ... clause (i).
The provisions of section 115BBE of the Income Tax Act are
applicable where addition is made under section
2018 & others
for deduction u/s 80(IA)(4) of the Act.
12. Per contra Ld. counsel for the assessee heavily relied ... allowing the
deduction u/s 80(IA)(4) of the Act to the assessee should be
12
M/s. Dilip Buildcon
