section (5);] [Sub-sections (1) and (2), were substituted by Maharashtra 41 of 1994, Section 110(a).] (3) [* * * *] [Sub-section (3) was deleted by Maharashtra ... sections (3), (4) and (5) of section 3 regarding proclamation and of the proviso to sub-section (1) of this section regarding consultation, in respect
determined has already
been deleted by her and interest deletion is consequential to the
quantum deletion for which further appeal has been recommended
vide ground ... already been deleted by the CIT(A), therefore, deletion of interest charged
u/s. 201(1A) would merely be consequential in nature. We are unable
WORD 'TRADER' IN
SECTION 72(1) AND 72(3) THE INTRODUCTION OF SUB SECTION (4) IN
SECTION 72 DATED: 04.01.2014 VIDE NOTIFICATION ... WORD 'TRADER' IN
SECTION 72(1) AND 72(3) THE INTRODUCTION OF SUB SECTION (4) IN
SECTION 72 DATED: 04.01.2014 VIDE NOTIFICATION
deleted the disallowance and in respect of mining
utilization expenses the Ld. CIT(A) deleted both the additions. In respect of the
disallowance made ... promotion
expenses.
8. Deleting the disallowance of gardening expenses of Rs. 34,36,131/-
without any valid reason.
9. Deleting the addition
below clause (va) of sub-section (1) of section 36 in
second proviso of section 43B (which has been deleted by
Finance Act, 2003 ), only ... said that Section 36(1) (va)
is amended and/or explanation below clause (va) of sub-
section (1) of section 36 is deleted, which
extent of Rs
59,873 and the balance deleted
5. Violation of section 40A(3)- 1,41,34,476/- Deleted ... Cash payments above Rs.
20,000/-)
6. Unexplained Expenditure u/s 1 , 18 , 34 ,723/- Deleted by the ld CIT(A)
69C
7. Unaccounted Income
revision
under section 263 or section 264 is passed:
Provided further that the provisions of sub-section (2)
of section 274 shall apply in respect ... reducing penalty under this
sub-section".
5.2 Therefore, considering Section 275(1)(A) , more
particularly, proviso to Section 275(1)(A) , after the order
passed
Mobilox Innovations Private Ltd vs Kirusa Software Private Ltd on 21 September, 2017
Equivalent citations
Commission recommended
the following:
“Amendment of Section 20
12.In section 20 , delete the word “Place” and add the words “Seat and
Venue” before ... arbitration.]
Amendment of Section 31
17.In section 31
(i) In sub-section (4), after the words “its date and the” delete the word
“place
Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services ... time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall
