purpose for which a section has been incorporated in the Act begs the issue before the court. The court's observation was that ... that case, the heading of Section 80J of the Income-tax Act, 1961, expressly used the term "newly established" before the term
authority, the appellant begs for consequential relief in
the levy of interest u/s 234B , 234C and 234D of the Act.
16. The levy ... before appropriate authority, the appellant begs for consequential
relief in the levy of interest u/s 234C of the Act.
17. For the above
word "education" in section 2(15) of the
Income-tax Act, 1961, connotes the process of training and developing the
knowledge, skill, mind ... position as it obtained under the
definition given in the 1922 Act.
Per beg J.-(i) It is permissible to refer to the speech
Sachdeva Holdings Pvt Ltd vs Ce & Cgst Noida on 15 September, 2023
CUSTOMS, EXCISE
Act.
This proposition is directly supported by following judicial
pronouncements to which appellants beg to refer to and rely upon.
BUSINESS LOSS - ADVANCES
Page ... property but not refunded is allowable u/s.37 of the Act.
Appellants beg to rely upon decision in case of New Delhi Hotels
(Supra
alongwith here representative
Page 5 of 8
as per provision of RTI Act, 2005 on any working day, prior fixing a suitable date
and time ... even think or dream to violate the directives of RTI Act
2005. I beg unqualified apology for any act of omission or commission, if your
available relevant records along with here representative as per
provision of RTI Act, 2005 on any working day, prior fixing a suitable date and time ... cannot even think or dream to violate the directives of RTI Act 2005.1
beg unqualified apology for any act of omission or commission, if your
income as income
from unexplained sources. In response to same I beg to submit as under.
1. I had received unsecured loan from ... Bhandari dated 08.012.2009 recorded u/s 131(1) of the act. I beg to
draw your kind attention to the fact that to the Bhavesh
deposit in violation of Sec. 269SS of the Act.
ITA No. 196/Jab/2016
Jammu Beg.
-2-
2. On the facts and in the circumstances ... under Section
271D of the income Tax Act" (Para10)
ITA No. 196/Jab/2016
Jammu Beg.
-8-
The Tribunal, referring to the decision
Rekabganj, Faizabad. Deduction under section 54F of the Act was accordingly claimed.
20. From the assessment order, it is seen that the assessing officer ... case amounts to construction of residential house, we beg to submit that the Income Tax Act itself does not contain the definition of the term