account of wealth tax demanded excluding the interest charged under section
17B of the Act is less than Rs.2 lakhs, then the said appeal ... Wealth Tax Rs. 1,64,947
Add Interest u/s 17B Rs. 87,219
--------------------
Total tax & Interest payable Rs. 2,52,368
Prepaid taxes
come
within the purview of section l7B(1) does not hold water. Sub-section (3) of section l7B is
attracted only in a case where ... therefore, we have to see the applicability of sub-section (1) of section 17B
which envisages the following situations:
(i) Return is furnished after
beneficiary of
orders made from time to time under section 17B of
the Industrial Disputes Act, 1947.
Keeping in mind this aspect and the circumstances
years 2006-
07 and 2007-08 against deletion of penalty levied under section 18(1)(c) of the
Wealth-tax Act, 1957 (in short ... account of wealth tax demanded excluding the interest
charged under section 17B of the Act is less than Rs.2 lakhs in each
violated the provisions of section 195, then,
even the expenditure is capitalized by the assessee, the provisions of section 40(a)(i)
for disallowance ... provisions of section
195 is available with the Assessing Officer under Section 201 & 201A of the Act. The
provisions of section
income on a regular basis u/s 139(1) of the Act and
assessments were duly framed ... thereby eligible for deduction u/s 80IB of the Act. Once it is
held so, the allowance towards additional depreciation
violated the provisions of section 195,
then, even the expenditure is capitalized by the assessee, the provisions of section
40(a)(i) for disallowance ... provisions of
section 195 is available with the Assessing Officer under Section 201 & 201A of the
Act. The provisions of section
Office through Regional Manager, behind K.C. Cinema, Sector 17B, Chandigarh
.......Respondent
Appeal under Section 27A of the Consumer Protection Act, 1986 against order dated
arise in India under clause (v) or (vi)
or (vii) of sub-section (1) and shall be included in the total income ... gradation of the iron ore exported and due to explanation-2 to Sec.
9(1)(vii) fee for technical services means any consideration
including
assessment was completed u/s 143(3) of the Act on 30.12.2011 accepting the
income returned. A search ... made as per law in section 153A proceedings,
then the said order cannot be construed as erroneous warranting revisionary jurisdiction
