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1 - 5 of 5 (0.17 seconds)Section 115JAA in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax ... vs Ghatge Patil Transport Ltd on 14 October, 2014
4. Being aggrieved, the Appellant preferred appeal before the
CIT(A) against the Assessment Order, dated 31.03.2021. Before
CIT(A) it was contended by the Appellant that the Appellant
was entitled to deduction of INR 1,51,079/- being employees
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ITA. No. 2114//Mum/2022
Assessment Year: 2018-19
contribution to ESIC/PF in view of the judgment of the Hon‟ble
Bombay High Court in the case of CIT vs. Ghadge Patil
Transport Ltd. : 368 ITR 749. It was also contended by the
Appellant that the Appellant was entitled to claim credit in
respect of Minimum Alternative Tax (MAT) of INR 30,07,048/-
brought forward to the relevant previous year. Though the
CIT(A) partly allowed the appeal, the aforesaid contentions
were rejected by the CIT(A) vide order, dated 27.06.2022.
Section 43B in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
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