26B) of the Income Tax Act, 1961 ignoring
the fact that the claim is allowed u/s 10(26B) the Statute for the projects which ... face of categorical finding of
the Ld. CIT (Appeal) as per Para 7(4) of the Impugned Order.
4. That
dealer, or such person."
7. It is further submitted that Section 26B of the Kerala Sales Tax is same to
Section ... paragraphs from the judgment of the Hon'ble Supreme Court are paras 111, 112,
113, 126, 129, 130 and 131.
8. It is further
Report thereby showing the amount of Rs.
22,13,604/- in Column 26B(a), and amount is allowable under section ... 2024 has dismissed the ground raised by the
assessee in para 5.1 of his order wherein it was held as under:
5.1 Ground
Sister)
W/o Sh. Joseph Jose, Group C
R/o Flat No.26B, PKT-3, Mayur Vihar
Phase-3, Delhi-96.
... Applicant
(By Advocate ... Direct the respondents to grant the benefits etc
given in Para 4(d) of the Application along with
arrears and interest @18% pa with
part of the relevant provision, as observed by the Commissioner (Appeals) in para 2 of his order, does not apply. The learned counsel ... such having been financed by the Government, exemption under Section 10(26B) was rightly allowed. He read out the relevant section being inserted from
which were specified in any of the sub-items of Items No. 26B of the Tariff.
10. The Central Excise Tariff in respect of ferrous ... aligned with the Customs Tariff as a part of 1983 Budget. Para 137 of the Finance Minister's Budget speech is extracted below
notice on 28/02/2019. The reasons for revision are given in para 4
page 2 of the order ... same has been found without merit as the
TAR column 26B(b) specifically mentions "In respect of any sum referred to in
clause
allowable under Rule 56A and the item falling under Item No. 26B are covered under Sl. No. 14A of the List of Goods Notified under ... Tribunal) and drew our attention to para 5 of the said order, which for convenience of reference is reproduced below:
"5. A scrutiny
copy of FIR to IO. IO
FIR No. 131/2019 State Vs. Para Page No.4 of 12
PS Ambedkar Nagar
prepared site plan ... posted as ASI at PS Ambedkar Nagar.
He received DD no. 26B, after receiving the same he along with Ct. Manju
went to the place
SOUTH
DISTRICT COURTS COMPLEX, SAKET, DELHI
- Presided by: PARAS DALAL, D.J.S.
SC No. 97/2023
CNR No. DLST03-001521-2023
1. Smt. Poonam ... Gupta
W/o Late Sh. Gavinder Gupta
R/o L-26B, Malviya Nagar, Delhi-110017
........Petitioner
Versus
1. State
(Through SDM Hauz Khas)
Office complex
