Rama Social Reforms Educational ... vs Ito (Exemption) Ward, Ghaziabad on 11 October, 2023
I.T.A. No. 2359/Del/2023
IN THE INCOME TAX APPELLATE ... 2359/Del/2023
िनधारणवष /Assessment Year: 2016-17
Rama Social Reforms Income Tax Officer,
Educational Society, बनाम
224, S. K. Road, Vs. (Exemption) Ward,
Arya
Microsoft Corporation (India) Pvt ... vs Dcit (16) (1) Delhi, Delhi on 4 September, 2025
आयकर
Section 43B was, therefore, clearly aimed at curbing the activities of
those tax-payers, who did not discharge their statutory liability of payment
of excise ... years. The Central
Government then constituted the Kelkar Committee, to suggest tax reforms.
The report suggested amendments inter alia, to Section 43B . The relevant
extract
prima facie disallowance under section I43(1)(a) of the
income- Tax Act, 1961 - Clarification regarding. Section
143(1)(a) authorises, with effect from assessment ... Board in
the light of the recommendations of the Tax Reforms Committee
headed by Prof. Raja J. Chellaiah and it has been decided that prima
eliminate procedural complexities, reduce paper work, simplify tax administration and to enhance efficiency, also integrate such tax proposals as the system can, at present absorb ... further paragraph the Finance Minister proposed the whole basket of reforms in tax administration based on Kelker Committee's report. For ready reference
High Court in case of Sumitomo Corporation India (P.)
Ltd. vs. CIT reported in 387 ITR 611 (Delhi), wherein the Delhi bench has placed
reliance ... ratio for purposes of transfer pricing in
certain circumstances in its tax legislation reforms introduced in March 2013.
45, Traditionally, the denominator of the ratio
CIT Vs. Mopeds India Ltd. 173 ITR 347 (AP)
4. CIT Vs. Sohan Lal 123 Taxman 660
5. Reform Flour Mills P. Ltd. Vs. CIT
Reforms Act are special Acts which must give way to the general Acts, namely, the Municipal Corporation Act or the provisions of the Income-tax ... Land Reforms Act .
8. In order to appreciate the rival contentions, it is necessary to trace the relevant provisions of the Income-tax Act . Section
Works Lid 's case (supra);
( vi) CIT v. S. Sen [1949] 17 ITR 355 (Ori.);
( vii) CIT v. Bharat General Reinsurance ... CIT [1979] 116 ITR 1 (SC);
(ix) Reform Flour Mills (P.) Ltd. v. CIT [1978] 114 ITR 227 (Cal. ); and
(x) CITv. Guranditta Mal Shanli
deduct his tax which is actually belonging to the HUF of
the assessee in respect of the interest income and the TDS.
vi) That ... assessee went in appeal before the ld. CIT(A), he was
not given relief. The ld. CIT(A) confirmed the action of the Assessing
Officer
