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1 - 10 of 12 (0.22 seconds)The Code of Civil Procedure, 1908
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 119 in The Income Tax Act, 1961 [Entire Act]
Section 32 in The Income Tax Act, 1961 [Entire Act]
Section 115BAB in The Income Tax Act, 1961 [Entire Act]
Section 115BBA in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Shivanand Electronics on 3 September, 1993
of CIT v. Shivanand Electronics
reported in [1994] 209 ITR 63
(Bom), we see no merit in this
appeal. The appeal is,
accordingly, dismissed with no
order as to costs." 2. We concur
with the aforesaid view of the
High Court and hold that even if
form 3AA was not filed along
with return of income but the
same was filed during the
assessment proceedings and
before the final order of the
assessment was made that
would amount to sufficient
compliance. These appeals are,
accordingly, dismissed.