Pune office 21,192.35
Premises
Hind Terminal Pvt. Ltd. -727.00
Immaterial Rounding-off Differences -2.92
Total ... Taxman 214.
2. B.B. Patil 2 Rounding off
Difference
3. Avinash 309 TDS was paid on Professional services
Gokhale behalf of the parties obtained
further with respect to disallowance of Rs.1.45 crore
(rounded off) submitted that the corresponding TDS relating to the
contract amount ... crore (rounded off) was deposited by the
assessee on 15.10.2010 being the extended due date of filing the return
of income. He submitted that
pricing policy of OPs published on the official website, rounding off to
the next higher multiple of Rs. 5 is included in base fare. Base ... paise or more it is rounded up to the next higher rupee. SRTC rounds
off the fare with a meagre amount since circulation of coins
vide letter dated
22.02.2019, the minimum qualifying for Paper-I was rounded off to 38
from 38.4, which resulted into qualification of private Respondent ... respondents are justified in issuing the circular dated
22.02.2019 to follow rounding off principle after the game had started
and as to how far application
return of income declaring total
income of Rs.10.05 crores (Rounded off). In the assessment made
u/s.143 of the Act, AO determined ... firm-the assessee amounting to Rs.12.46 crores
(Rounded off) as on 31-03-2010. Assessee was asked to explain as to
why proportionate
books of account of the concerned firm the respective entries are rounded off by indicating PB for Punjab Tyres and PL for Paul Tyres. These ... items which are rounded off in the loose sheets, represented the credit sales. The items which remained to be rounded off really represented the cash
books of account of the concerned firm, the respective entries are rounded off by indicating PB for Punjab Tyres and PL for Paul Tyres. These ... items which are rounded off in the loose sheets represented the credit sales. The items which remained to be rounded off really represented the cash
original figure of Rs. 1,10,000 was rounded off subsequent to an instance of sale of an adjoining property and a higher figure ... guideline register wherein the figure of Rs. 1,10,000 was rounded off and where the sale instance based on document
period for which such
interest is to be calculated shall be rounded off to a whole month or months and for
this purpose any fraction ... month shall be ignored; and the period so rounded off
shall be deemed to be the period in respect of which the interest
after claiming
exemption of agricultural income at Rs.6.90 crores (rounded off) for this year.
During the assessment proceedings, the issue of allowing exemption ... that certain expenses to the tune of Rs.30.94 crores (rounded off) unrelated to
the agricultural activity were also claimed. AO held that these
