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Documents citing Acit, New Delhi vs Tirupati Infra Project Pvt. Ltd., New ... on 27 January, 2017

Dcit, New Delhi vs M/S. Ansal Landmark Township (P) Ltd., ... on 6 December, 2017

11.1 We further note that ITAT Hyderabad 'A' Bench in the case of ACIT vs. PLR Projects Pvt. Ltd. in ITA No. 1079/HYD/2013 for A.Y. 2007-08 13 vide their order dated 12.3.2014 has held that the second proviso to Section 40(a)(ia) of the Act inserted by the Finance Act, 2012 w.e.f. 1.4.2013 is clarificatory in nature and hence the benefit of the same should be applied retrospectively.
Income Tax Appellate Tribunal - Delhi Cites 10 - Cited by 2 - Full Document

Assistant Commissioner Income-Tax,, vs D.M. Corporation Pvt. Ltd.,, Kolhapur on 23 March, 2018

In respect of additional income offered, the assessee is also entitled to make this claim as held by the Tribunal in Mahalaxmi Infra Projects Vs. DCIT in ITA Nos.2571 to 2577/PN/2012 and in ACIT Vs. Mahalaxmi Infra Projects Ltd. in ITA Nos.50 to 56/PN/2013, relating to assessment years 2004-05 to 2010-11, order dated 09.12.2015, which has been further applied in order dated 17.01.2018, which has been referred to by us in the paras hereinabove. Accordingly, we hold that the assessee is entitled to claim the deduction under section 80IA(4) of the Act on additional income offered in the abated assessment proceedings i.e. ITA Nos.1805 to 1811/PUN/2014 18 D.M. Corporation Pvt. Ltd.
Income Tax Appellate Tribunal - Pune Cites 26 - Cited by 0 - Full Document
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