case of S.S. Jyothi Prakash vs. Addl . CIT
22
I.T.A. Nos. 383 -386, 322-324,
319-321 &, 387-390/C/2015 ... registered document was recorded in the assessee's and
his wife's books of account at Rs.15,00,000/- each towards cost
s 201(1) of
the Act of FY 2006-07, the expert's opinion was not cross examined by M/s Tata
Teleservices ... s 197 of the Act is favour of Bharti Airtel
Ltd., M/s BSNL, M/s Reliance Infocom Ltd. & M/s Idea Cellular
society's registration u/s.12A should not be cancelled and
also why the approval u/s.10(23C) should not be withdrawn ... LAXMI PRASAD SAHU) (S.S.GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad,
Dated: 20-04-2021
TNMM
:- 22 -:
ITA Nos. 318, 319
CHOUDHRY, JUDICIAL MEMBER
I.T.A. No. 319 & S.A. 15/(Asr)/2017
Assessment Year: 2012-13
Kiran Mahajan Vs. Income Tax Officer ... transaction/s, i.e., of the
entries representing the actual transaction/s between the parties, in the course of the
18 ITA No. 319
Name of AY CIT(A)'s AO's AO's order
Nos. assessee order order under
dated dated Section ... s.
153A
r.w.s.
143(3) of
the Income
Tax Act,
1961 (in
short 'the
Act')
319/Ahd/17 Smt. Mita
West Bengal Infrastructure ... vs Department Of Income Tax on 16 October, 2015
IN THE INCOME
2016
I.T.A. No.319/M um/2016
Disallowance of deduction u/s. 80IA
7. The AO observed during assessment proceedings u/s ... 2016
I.T.A. No.319/M um/2016
assessee on which deduction u/s 10B is available which requires
examination of the facts , hence
resubmit it with memo.
7. Regarding the status of Commissioner's order, I wrote a letter to FAA and no
reply from them. There ... Assistant public prosecutor
(APP) filed a petition U/s 319 of Cr. PC to add PW3 as accused. Defense
lawyer argued that
case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned CIT(A)
does not require ... case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned CIT(A)
does not require
taking into account, for deduction u/s 36(1)(vii)
of the Act and subsequently u/s 36(1)(viia) of the Act. the
amount ... eligible to claim deduction u/s
36(1)(viii) along with the deduction u/s 36(1)(via)(c) of the Act. He
observed that
