first both the
provisions i.e. section 2(15) and section 13(8) are reproduced as under: -
" Sec. 2(15) "charitable purpose ... less in the previous year;]
" Sec. 13(8) Nothing contained in section 11 or section 12 shall operate so as to exclude any income
erred in passing the Order U/S 250 dated
28-07-2025 dismissing the Appeal U/S 246A against the Order ... erred in passing the Order U/S 250 dated 28-
07-2025 dismissing the Appeal U/S 246A against the Order
powers under Section 11 of the Act, issued a Direction dated 16.09.2015
(herein after referred to as "Section 11 Direction/Section 11 Order ... generating companies during the tenure of
the Section 11 order, as mandated under Section 11(2) of the Electricity Act
2003. The State Commission published
Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
compliance thereunder by Technip as stated in the impugned order. Section 355-I of the French Companies Act provides that a company holds control over
assessee filed a rectification petition
u/s 154 before the Assessing Officer in respect of levy of interest
u/s 234B(3) , however, the Assessing ... members for remuneration will come
within section 10(6) of the Indian IT Act, 1922 (now section
28(iii) of the IT Act, 1961). From
assessee has claimed deduction u/s 36(1)(viia) of
the Income Tax Act, 1961 of Rs. 16,06,72,355/-. The
Assessing Officer disallowed ... 355 made during
the year in profit & loss account which is the only
condition to be satisfied as per section 36(1)(viia
Section 7 Application before NCLT is permissible. The
Section 7 Application was filed on 18.02.2020 on which date Company
Petition No.355 ... enable him to file
Appeal under Section 61 of the Code. Section 61 , sub-section (1) provides:
"61. Appeals and Appellate Authority.--(1)
Notwithstanding
ambit of it being a MAT
Company, Section 115J of the Act applies and, under that section, such an
assessee-Company was required to prepare ... what is incorporated in Section 115J is
only Schedule VI and not Section 205 or Section 350 or Section 355. This
was the view
investments ought to be
excluded at the time of working of disallowance u/s. 14A r.w.
Rule 8D.
6. Without prejudice to the above ... assessee against such income has made the disallowance of
Rs. 2,41,355/- u/s 14 A of the Act .
4.3 The assessee during
