taking up the role of a
law making authority and indulging in acts which are ultra vires the
powers vested ... where anonymous receipts are received
by a trust. Section 115 BBC of the Act specify a method for taxing
anonymous donations. Thus even
Bbc Associates Ltd., Chennai vs Department Of Income Tax
IN THE INCOMETAX APPELLATE TRIBUNAL: B- BENCH:CHENNAI
(Before U.B.S.Bedi, Judicial Member ... Asst. years 2000-01 & 2001-02)
The ACT vs M/s BBC Associates Ltd,
Co.Cir. I(2), Chennai 15 Neelakanta Mehta
Asst. years 2000-01 & 2001-02)
The ACT vs M/s BBC Associates Ltd,
Co.Cir. I(2), Chennai 15 Neelakanta Mehta ... year pursuant
to a notice under sec.148 of the Income-tax Act, 1961 ('the Act' for short),
on 10-02-2004 declaring
assessee under Section 54 of the
Income-tax Act, 1961 (in short 'the Act').
3. Shri D. Anand, the Ld.counsel ... assessee sold a flat at Eastern Wing Block No.B, 5th floor,
BBC Spring Field Apartments, Old No.5, EVK Sampath Road,
Vepery, Chennai
equipment under the provisions of Section 9(1)(vi) pf the Act/Article 12.3 of the DTAA.
17. It was alleged before us that ... ship by name 'Yaqul' under the Bare Boat Character(BBC) in the year 1998-99 from DMCL and the ship was christened
Costa v. Union of India , the assessee entered into agreement with BBC, a foreign enterprise under which the assessee was to undertake an audience research ... CBDT for the purposes of deduction under Section 80-O of the Act. The other orders of various ITATs relied upon by the assessee
issuing notice under section 148 of the
Income Tax Act, 1961 ["Act" in short] dated 29.03.2019, but, however,
there was no compliance ... section 148 of the
3 I.T.A. No.1320/Chny/25
Act. However, the assessee filed a letter dated 24.12.2019 along with
following details
Flextronics Technologies (India) ... vs Acit, Chennai on 4 December, 2017
आयकर अपील
य अ धकरण
Sri Ponnaiyah Ramajayathammal ... vs Assessee on 14 October, 2015
आयकर अपील य अ
धकरण, '
Aerospace
Tax, Engineering Pvt.Ltd.
Corporate Circle-3(1), 18A, 3rd floor, BBC Manor
Chennai. 10 &11, Duraisamy Road,
T.Nagar, Chennai ... order u/s. 143(3) of the Income-tax Act, 1961 (hereinafter
referred to as "the Act") dated 30.03.2015 framed by ld. ACIT