right in law in holding that the tea development allowance under Section 33AB of the Income-tax Act, 1961, must be in relation ... assessee had deposited a sum of Rs. 18 lakhs under Section 33AB(1) of the Income-tax Act, 1961, for short
right in law in holding that the tea development allowance under section 33AB of the Income Tax Act, 1961, must be in relation ... assessee had deposited a sum of Rs. 18 lakhs under section 33AB(1) of the Income Tax Act, 1961, hereinafter referred
contention raised by the counsel, let us extract Sub-section (2) of Section 33AB , which reads as follows :
(2) The deduction under Sub-section ... such accountant.
Abovementioned provision only says that deduction under Sub-section (1) of Section 33AB shall not be admissible unless the accounts of such business
fact that the
intimation under Section 143(1) was reopened
for completion of assessment under Section 143
(3) the Appellate Tribunal was right in holding ... revised return for the purpose of
computing the deduction under Section 33AB
based on the revised return can at the same
time reject the revised
March, 2010
JUDGMENT
Barkath Ali, J.
In this appeal under Section 173 of Motor Vehicles Act,
the claimant in O.P.(MV)No.1081/2004 ... near Chullimada bridge, Walayar, Palakkad, a mini lorry
bearing Reg.No.TN 33AB 9568 driven by the second
respondent came at a high speed from
March, 2010
JUDGMENT
Barkath Ali, J.
In this appeal under Section 173 of Motor Vehicles Act, the
claimants in O.P.(MV)No.1105/2004 ... Chullimada Bridge at
Walayar, Palakkad, a mini lorry bearing Reg.No.TN 33AB 9568 driven
MACA.No.1253/08 2
by the second respondent came
