u/s 14A of Rs. 9,40,42,000/ -.
3. The subject matter of appeal is only regarding
disallowance of investment allowance u/s 32AC ... allowance U/s. 32 AC of Income Tax Act . 1961. The
Ld. Assessing Officer denied the claim of Investment
Allowance u/s 32AC solely
u/s 14A of Rs.
9,40,42,000/ -.
3. The subject matter of appeal is only regarding
disallowance of investment allowance u/s 32AC ... section
32(iia) by Hon'ble Judicial authorities and
therefore, such Electricity manufacturing
Companies are also to be treated as such under
section 32AC
plant and
machinery in accordance with section 32 AC and therefore is entitled to
claim allowance u/s 32AC at the rate ... jurisdiction of provisions u/s 263 of the I.T.Act. He further submitted the
provisions of section 32AC to be liberally constructed as otherwise
disallowance of claim of deduction or part of claim of
deduction u/s 32AC of the IT Act. The ld. PCIT had no firm
conclusion ... which Form 15CA was issued, further the deduction was being
claimed u/s 32AC , deduction claimed
respondents to release the vehicle of petitioner
bearing Reg. No.BR 32AC 4332, Chesis
No.MBLJAW107KGF05971, Engine No.
JA06ERKGF05392, Vehicle class M.Cycle Model ... with Jainagar P.S.Case No.75/2020 of
the offences under Section 272 , 273 , 414 , 34
I.P.C. and 30(a) of Bihar
respondents to release the vehicle of
petitioner bearing Reg. no. BR 32AC-
6443, Chesis no. MBLJAW109KGE
22073, Engine no.-
Patna High Court CWJC No.6968 ... with Jaynagar P.S. case no.
266/2020 for the offences under section
272, 273, 414, 34 of IP.C. and under
section
vehicle (Motorcycle) bearing Regd. no. BR-
32AC-0461, Chassis no. -
MBLJAW10BKGD27326, Engine no. -
JA06ERKGD29004 which was seized by the
Nirmali Police ... Supaul in connection with Nirmali
P.S. case no. 17 of 2020 u/s 30 (a) of Bihar
Prohibition and Excise (Amendment
Ultratech Cement Ltd, Mumbai vs Dcit Cen Cir 1(4), Mumbai on 14 December, 2021
Ultratech Cement Ltd, Mumbai vs Dcit Cen Cir 1(4), Mumbai on 14 December, 2021
