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1 - 6 of 6 (1.24 seconds)Section 80 in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Mamta Enterprises on 30 October, 2003
15. Ground of appeal No.3 is against disallowance of fine
and penalty paid by the assessee on account of project Brigade
Gateway. The learned counsel for the assessee fairly admitted
that this issue is decided against the assessee by the decision of
the jurisdictional High Court in the case of CIT vs. Mamta
Enterprises (2004) 256 ITR 356 which has been followed by the
CIT(A) in rejecting the assessee's ground of appeal. We find that
the CIT(A) has followed the said decision and at para.3 of his
order, reproduced the relevant portion of the decision at length.
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
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