Region Development
Authority Act, 1974 (The MMRDA Act). Assessee is also registered u/s.
12A , r.w.s. 12AA of the Act, with the Director ... whether
the proviso to Section 2(15) of the Act disentitles the Assessee from
availing exemption u/s. 11 and 12 , despite it being registered
rightly made under
section 68 of the Act. It was also explained that survey action
under section 133A of the Act as carried ... ITAT
8 Survey 19/20.12.2 19/20.12.2 19/20.12.2 19/20.12.2
English Partnership Act, 1890 and Section 37 of the Indian Partnership Act, 1932. Our attention was also invited on the provisions of Section ... demonstrated with reference to the sections of English Partnership Act and Indian Partnership Act listed above that the word "partner" and "member
Act has not exceeded the
profit of the undertaking in respect of SEZ refinery unit.
Section 80IB(9) of the Act provides deduction in respect ... u/s 80IB (9J of the Act and it claimed deduction of the
balance profits and gains u/s 80-18(9) of the Act
section 30, section 31 and sub-
sections (1) and (2) of section 32 and subject to the provisions
of section 38 ;
(iia) in the case ... other clause of this section".
2.5. If the provision of the Act, which is
corresponding to the section 12(2) of 1922 Act, used
under Section 195 of the Act in accordance with the order of the IT Department itself issued under Section 197 of the Act.
The appellant ... Exclusive Maritime Zones.
3. Sub-section (6) of Section 6 and Sub-section (7) of Section 7 of TW Act create a fiction by which
Development Corporation Act, 1997 (Maharashtra Act No. XXVI of 1997) [for short ' VIDC Act '], which came into effect from 12-3-1997. Assessee ... which the provisions of the Act are extended by the Government by Notification in the Official Gazette. Section 12 of VIDC Act gives powers
erred in deleting the
addition made u/s 68 of the I. T. Act of Rs.38,12,79,600/- without appreciating the fact that ... learned CIT(A) 16 has erred in
confirming disallowance u/s. 68 of the Act, of Preference Share Capital amounting
Act, the said subsidy is not termed
as Income to be fall under the section 4 of the Income-tax Act
being the charging section ... India has passed Fertilizer,' control Order ('FCO)
under Essential commodity Act (' EC Act .) in the year 1957. In
order to regulate
inserted by the Finance Act, 2012 to section 9(1)(vi) and Explanation inserted
after sec. 9(2) are applicable to the instant cases ... Section 52 of the Copyright Act expressly
recognizes such a right of the purchaser, which we will discuss in later
part of this order.
12
