after making addition of Rs.31,16,355/- on account of unexplained
investment u/s 69B of the Act).
3.2 The ld. PCIT on examination ... significant addition of Rs 31,16,355
was made on account of an unexplained investment under Section 69B towards the
construction of the hospital building
income of Rs.65,21,355/-
and total income of Nil after claiming deduction of Rs.65,21,355/-
Gaya, Bihar
36. Parul Gupta,
D/o-Lakshveer Gupta R/o- 355, Sec-16,
Panchkula, Haryana
37. Kundan Kumar,
S/o. Bambam Yadav
Gaya, Bihar
36. Parul Gupta,
D/o-Lakshveer Gupta R/o- 355, Sec-16,
Panchkula, Haryana
37. Kundan Kumar,
S/o. Bambam Yadav
Gaya, Bihar
36. Parul Gupta,
D/o-Lakshveer Gupta R/o- 355, Sec-16,
Panchkula, Haryana
37. Kundan Kumar,
S/o. Bambam Yadav
Gaya, Bihar
36. Parul Gupta,
D/o-Lakshveer Gupta R/o- 355, Sec-16,
Panchkula, Haryana
37. Kundan Kumar,
S/o. Bambam Yadav
Gaya, Bihar
36. Parul Gupta,
D/o-Lakshveer Gupta R/o- 355, Sec-16,
Panchkula, Haryana
37. Kundan Kumar,
S/o. Bambam Yadav
made for a sum of Rs.43,04,355/-, as being hit by section
36(1)(va) of the Income Tax Act, 1961. The details ... correctly made the disallowance of Rs.43,04,355/-
under section 36(1)(va) of the Act on delayed payment of Provident Fund
liability to its
members, same would qualify for
deduction under section 80P(2)(a)(i)
iii) Vavveru Co-operative Income of co-operative societies
Rural ... nationalized bank would
[2017] 87 taxmann.com qualify for exemption under section
355 (Ahmedabad - Trib.) 80P(2)(a)(i).
vi) DIT Vs. Buldana Urban
business of banking
of assessee and it was liable to
deduction under section 80P(2)(a)(i)
ii) PCIT v. Gunja Samabay Where assessee ... nationalized bank would
[2017] 87 taxmann.com qualify for exemption under section
355 (Ahmedabad - Trib.) 80P(2)(a)(i).
8
ITA No.988/MUM/2025
