Section 10(20A) as was
availing exemption under Section 10(20A) prior to
Finance Act, 2002 . What is the consequence of deletion
of Section ... contained in Section
10(20A) prior to its deletion. When there is a specific
deletion of Section 10(20A) , the said deletion
word 'Board' by Maharashtra 23 of 1982. Section 19.] . 16B. [ * * * *] [Section 16B was deleted by Maharashtra 23 of 1982, Section 20.] ] Chapter III [Registration ... Section 9(c).] .
- Notwithstanding anything contained in [section 17] [The words and figures 'section 17' were substituted for the words and figures 'section
disallowance under section 14A of Rs. 579232/-
ii. unexplained cash credit under section 68 of Rs. 61500000/-
iii. unexplained cash credit under section ... also deleted.
d. She further deleted the addition of Rs. 15,50,00,000/- made
by the Ld. assessing officer under section
assessment was
framed u/s 143(3) read with section 153A on 30.03.2015 at the
returned income. The penalty u/s 271AAA was initiated ... conditions of
sub-section (ii) of section 271AAA of the Act. The appeal was preferred
before the ld CIT(A), who deleted the penalty holding
above mentioned case for A.Y. 2007-08 wherein
while deleting the addition made ... initiated.
Further, we note that the Ld. CIT(A) has deleted disallowance
under section 40A(3) of the Act on merit as well
thought it
fit or proper to delete the provision. The Supreme Court
ultimately declared section 377 to be constitutionally valid.
However, the court left ... Sathe, 172nd Report of the Law
Commission which contained recommendation for
deleting Section 377 IPC and argued that Section 377 has
been rightly declared unconstitutional
even section 36(l)(va) is
amended and/or even explanation below clause (va) of sub-section
(1) of section 36 is also deleted ... 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
justified in deleting the disallowance u/s 40(a)(ia) on the basis of ITAT, Kolkata's order in
the case ... justified in deleting the disallowance u/s 40(a)(ia) without considering the fact that the
assessee has failed to prove that
cessation
of liability under Section 41(1)(c) , unexplained credit towards
unsecured loans under Section 68 of the Act and deletion of
adhoc additions towards ... deletion of
unexplained credit card expenses under Section 69C,
deletion of unexplained jewellery and deletion of
unexplained purchase of Ipod. The AO is directed
shall be deleted;
(f) in section 14 , in sub-section (2), clause (c) shall be
deleted;
(g) in section 15 , in sub-section ... clause (e) shall be
deleted;
(j) in section 39 , for sub-section (1), the following sub-
section shall be substituted, namely :--
"(1) The Council
