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Cellular Operators Association Of ... vs Telecom Regulatory Authority Of India ... on 11 May, 2016 Equivalent

this behalf on any other intoxicant specified in such order. 37. Exemption of certain licences from Sections 30 to 36. - Sections 30 to 36 shall

case of the assessee. The disallowance of exemption claimed under Section 54F is Rs.2,47,52,000/-, as per the Assessment Order issued ... grounds :- 1. The order of the Assessing Officer insofar as it denies exemption to the appellant under Section 54F of the Act is erroneous, against

information sought for by respondent No.1 would come under the exemption and respondent No.1-original applicant as third party is not entitled ... provisions of Section 8 of the Act: "Section 8-Exemption from disclosure of information (1) Notwithstanding anything contained in this Act, there shall

lacs respectively. Out of such sale proceeds, the petitioner had claimed exemption of Rs. 2.75 crores (rounded off) under section 54F of the Income ... made partial disallowance on the assessee's claim for exemption under section 54F of the Act. To re-open this assessment, the Assessing Officer

further appeal, there is no provision available in the Act to give exemption for making the payment of interest as has been provided under ... said position, the claim made by the petitioner to seek exemption for the payment of interest at the rate of 2% for the period where

gross income minus the expenditure and on the same analogy the exemption is also in respect of net income. In other words, where the gross ... taxable at all and receipts which are taxable but subject to exemption / deduction on fulfilling certain conditions. The receipt stated in the former case would

transfer of assets by holding to subsidiary company would fall under the exemption clause provided in section 47(iv) of the Act and hence

Addition on account of unreconciled income `1,69,318/- (v) Disallowance of exemption under section 54 `1,60,65,590/- 2.2 Aggrieved by the order ... learned CIT(A) allowed the assessee's claim for exemption under section 54 of the Act, deleted the disallowance of 20% of professional expenses

exempted from the application of the Act. However, no such exemption has been sought by the Railways and, therefore, the provision of Section 47 will ... Court. Thus the issue that was considered by this Court was whether exemption from the operation of section 47(2) could be claimed, when there