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1 - 10 of 18 (0.21 seconds)The Income Tax Act, 1961
Section 43CA in The Income Tax Act, 1961 [Entire Act]
Section 148A in The Income Tax Act, 1961 [Entire Act]
Dcit Circle 1 , Tirunelveli vs Rm Kv Fashion Garments Pvt Ltd, ... on 30 April, 2018
"M/s Nisarg Developers Vs. DCIT Circle 7, Pune (ITA No.
744/Pun/2024)- AY 2017-18
Ms/ V K Developers Vs DCIT Circle 3, Pune (ITA No. 923/Pun/2019)-
AY 2016-17
M/s. City Corporation Limited Vs. DCIT Circle 1(1), Pune (ITA
No.619/PUN/2020)- AY 2015-16
M/s Buttepatil Properties Vs. ITO Ward 3(1), Pune (ITA No.
682/PUN/2018)- AY 2014-15
M/s Sai Bhargavanath Infra Vs. SCIT Circle 6, Pune (ITA No.
1332/PUN/2019)- ΑΥ 2015-16
M/s. OM Siddhakala Associates Vs. DCIT (Bombay HC- WP No. 14178
of 2023) as a matter of judicial discipline Ld.CIT was required to follow
Appellate authorities order- in context of retrospective applicability of
tolerance limit u/s 43CA."
Section 147 in The Income Tax Act, 1961 [Entire Act]
Nisarg Enterprise Pvt. Ltd.,, ... vs The Acit, Circle-3(1)(1), Ahmedabad on 4 November, 2022
"M/s Nisarg Developers Vs. DCIT Circle 7, Pune (ITA No.
744/Pun/2024)- AY 2017-18
Ms/ V K Developers Vs DCIT Circle 3, Pune (ITA No. 923/Pun/2019)-
AY 2016-17
M/s. City Corporation Limited Vs. DCIT Circle 1(1), Pune (ITA
No.619/PUN/2020)- AY 2015-16
M/s Buttepatil Properties Vs. ITO Ward 3(1), Pune (ITA No.
682/PUN/2018)- AY 2014-15
M/s Sai Bhargavanath Infra Vs. SCIT Circle 6, Pune (ITA No.
1332/PUN/2019)- ΑΥ 2015-16
M/s. OM Siddhakala Associates Vs. DCIT (Bombay HC- WP No. 14178
of 2023) as a matter of judicial discipline Ld.CIT was required to follow
Appellate authorities order- in context of retrospective applicability of
tolerance limit u/s 43CA."
E-City Projects Lucknow Pvt Ltd, ... vs Acit, Central Circle, Cuttack on 28 February, 2018
"M/s Nisarg Developers Vs. DCIT Circle 7, Pune (ITA No.
744/Pun/2024)- AY 2017-18
Ms/ V K Developers Vs DCIT Circle 3, Pune (ITA No. 923/Pun/2019)-
AY 2016-17
M/s. City Corporation Limited Vs. DCIT Circle 1(1), Pune (ITA
No.619/PUN/2020)- AY 2015-16
M/s Buttepatil Properties Vs. ITO Ward 3(1), Pune (ITA No.
682/PUN/2018)- AY 2014-15
M/s Sai Bhargavanath Infra Vs. SCIT Circle 6, Pune (ITA No.
1332/PUN/2019)- ΑΥ 2015-16
M/s. OM Siddhakala Associates Vs. DCIT (Bombay HC- WP No. 14178
of 2023) as a matter of judicial discipline Ld.CIT was required to follow
Appellate authorities order- in context of retrospective applicability of
tolerance limit u/s 43CA."
Buttepatil Properties ,, Pune vs Income-Tax Officer, Ward - 3(1),, Pune on 8 February, 2019
"M/s Nisarg Developers Vs. DCIT Circle 7, Pune (ITA No.
744/Pun/2024)- AY 2017-18
Ms/ V K Developers Vs DCIT Circle 3, Pune (ITA No. 923/Pun/2019)-
AY 2016-17
M/s. City Corporation Limited Vs. DCIT Circle 1(1), Pune (ITA
No.619/PUN/2020)- AY 2015-16
M/s Buttepatil Properties Vs. ITO Ward 3(1), Pune (ITA No.
682/PUN/2018)- AY 2014-15
M/s Sai Bhargavanath Infra Vs. SCIT Circle 6, Pune (ITA No.
1332/PUN/2019)- ΑΥ 2015-16
M/s. OM Siddhakala Associates Vs. DCIT (Bombay HC- WP No. 14178
of 2023) as a matter of judicial discipline Ld.CIT was required to follow
Appellate authorities order- in context of retrospective applicability of
tolerance limit u/s 43CA."
Smt. Cheryl Maria Fernandes, Mumbai vs Ito (It)-2(3)(1), Mumbai on 15 January, 2021
"4. We find no merit in the Revenue's instant arguments as the
legislature has incorporated similar tolerance margin(s) of 5 and 10%
in section 50C(1), third proviso by the very Finance Act, 2020 w.e.f
01.04.2021. Case law [2021] 187 ITD 738 (Mum) Maria Fernandes
Cheryl Vs. ITO holds the same as having retrospective effect since
curative in nature. We wish to clarify the only difference between
section 43CA and section 50C is that the former is applicable in case of
transfer of assets other than capital assets whereas the latter provision
comes into play in case of transfer of a capital asset in the specified
circumstances, respectively.