Section 40A of the Act.
12. The brief facts of the issue are that the assessee has a 50 : 50 joint venture with HMA Data ... substantially interested in HMA Data Systems Ltd., and Chip Trans, USA. Thus, HMA Data Systems (P) Ltd., Diebold Inc., USA., HMA Software
section 40A of the Act.
12. The brief facts of the issue are that the assessee has a 50:50 joint venture with HMA Data ... Thus, HMA Data Systems Pvt. Ltd., Diebold Inc., USA, HMA Software Pvt. Ltd., and Chip Trans, USA are specified persons as enumerated under section
Analjit Singh, Delhi vs Dcit, Circle- 16(2), Delhi on 1 December, 2017
IN THE
Narayanan [1999]
238 ITR 905 (Ker) and CIT Vs. HMA Udyog P. Ltd. , 211 CTR 543 (Del).
11. Moreover, in these two assessment years, book profits ... Delhi) have held that if tax is paid on the income assessed u/s
115JB of the Act, concealment of income had no role
Search and
seizure action u/s 132(1) was carried out on 05.11.2022 at the residential and
business premises of HMA Agro Industries ... were seized.
14. The notice u/s 148 was issued and the assessee filed return in response to
notice u/s 148 and declared
Search and
seizure action u/s 132(1) was carried out on 05.11.2022 at the residential and
business premises of HMA Agro Industries ... were seized.
14. The notice u/s 148 was issued and the assessee filed return in response to
notice u/s 148 and declared
have erred in not applying section 44AD on the said remittance and
taxing the same under section ... 12,893 claimed against commission income receipt and assess the profit on
sale of live stock under section 44AD of the Act by application
u/s 132(1) of the Act were carried out on
05.11.2022 at residential and business premises of 'HMA Group of
Agra'.
12 ... HMA + 41,40,35,700
surrendered by HMA on account of construction in Mewat) as received
from its holding company namely HMA Agro Industries Limited
dated 29.01.2014 issued
notice u/s. 153C of the IT Act to the assessee on 05.02.2014.
In response to the notice u/s. 153C ... Beacon Travels Pvt. Ltd. 12,00,000/-
M/s. Bina Fashions N Food Pvt. Ltd. 24,00,000/-
M/s. HMA Udyog
vide decree of divorce dated 26.02.2016, passed by Family Court, Faridkot in HMA Petition No.138 of 19.08.2015.
Thereafter, an application was moved through email ... Anitu Judge under the provisions of Order 22 Rule 3 read with Section 151 of Code of Civil Procedure for impleading her as the legal
