revision
application under Section 154 of the said Act. However, as there
was non-compliance with the provisions of Section 154(2A) of the
said ... directed to be decided on merits as the provisions of Section
154 (2A) of the said Act are now complied with.
6. In view
amount of
loan not being repaid, the Bank initiated proceedings under
Section 101 of the Maharashtra Cooperative Societies Act, 1960
(for short, the said ... revision application under Section
154 of the said Act. However, as 50% of the requisite amount in
terms of Section 154(2A) of the said
exempt u/s 10(2A) of the Act and the said amount was excluded from book
profits as per the Explanation given in sec. 115JB ... could escape
from the taxation u/s 115JB of the Act, by availing exemption u/s 10(2A) of the
Act. The AO took support
Shri Prakash Gobindram Ahuja vs Shri Ganesh Pandharinath Dhonde And ... on 4 October, 2016
Equivalent
assessee before makes the proposal for
special audit under section 142(2A) of the Act. He said that the question which
arises is whether such ... Bombay High Court in Atlas Copco (India) Ltd. Vs. ACIT (2006) 154
Taxman 307 (Bom) in this regard. He further stated that
Blue Coast Hotels Limited vs Ifci Limited And 3 Ors on 23 March, 2016
Author
Blue Coast Hotels Ltd vs Ifci Limited And Anr And Pacl Limited ... on 23 March
M/S Anand Kumar Deepak Kumar vs Sh Ashok Kumar Aggarwal on 15 January, 2016
Cbi vs . (I) Ashok Kumar (A1) on 15 November, 2016
100
IN THE COURT
Blue Coast Hotels Ltd vs Ifci Limited And 3 Ors And Blue Coast Aero ... on
