Section 28 , Section 29 , Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC , Section 32AD , Section 33 , Section 33A , Section 33AB , Section ... Section 35A , Section 35AB , Section 35ABA, Section 35ABB , Section 35AC , Section 35AD , Section 35CCA , Section 35CCB , Section 35CCC , Section 35CCD , Section 35D , Section 35DD , Section
entity under this section for the tax year in which such reorganisation takes place. (7) For the purposes of this section,–– (a) "actually paid" means ... partnership fulfilling conditions laid down in section 70(1)(ze). [ Similar to Section 35ABA, Section 35ABB , Section 35DD and Section 35DDA from The Income
demerger expenses as per the
provision of section 35DD of the act. The case was selected for scrutiny and
the assessment was completed ... applying the provisions of section 14A of the Act
61 .
4.4 He further argued that section 35DD of the Act 61, is a special provision
that the
said expenses are claimed as per the provisions of section 35DD of the Act. The
Ld.AR fully relied on impugned appeal order ... purpose of
amalgamation/ demerger is allowed as a deduction under section 35DD . The provisions of
section 35DD of the Income Tax Act are simplified hereunder
that the
said expenses are claimed as per the provisions of section 35DD of the Act. The
Ld.AR fully relied on impugned appeal order ... purpose of
amalgamation/ demerger is allowed as a deduction under section 35DD . The provisions of
section 35DD of the Income Tax Act are simplified hereunder
Appellant amounting to Rs. 30,00,000/- as per Section
35DD of the Act
8.1 The learned AO and CIT(A) has failed to appreciate ... return of income under Section 35DD of the Act.
8.2 The learned AO and CIT(A) has erred in not considering the jurisdictional
Bombay High
year under appeal
on payment basis.
Ground No. VII: Deduction u/s. 35DD of the Act:
On facts and in the circumstances of the case ... erred in not
allowing the deduction u/s, 35DD of the Act of Rs. 5,87,487/- (being
year under appeal
on payment basis.
Ground No. VII: Deduction u/s. 35DD of the Act:
On facts and in the circumstances of the case ... erred in not
allowing the deduction u/s, 35DD of the Act of Rs. 5,87,487/- (being
know-how Section 35AB(3) :
(d) Treatment of preliminary expenses Section 35D(5) :
(e) Amortization of expenditure in case of amalgamation Section 35DD
(f) Treatment
know-how Section 35AB(3) :
(d) Treatment of preliminary expenses Section 35D(5) :
(e) Amortization of expenditure in case of amalgamation Section 35DD
(f) Treatment
