deposit of employee contribution to PF/ESI and Rs.2,81,361/-
u/s 43B in respect of Royalty.
5
ITA 233/JP/2022
HARISH ... filing the Return of income under sec. 139(1) of IT Act, the payments cannot be
disallowed u/s. 43B . To this effect
notional
basis, whatever amount invested in new residential house within
prescribed period u/s. 54F , entire amount invested, should get benefit
of deduction irrespective of fact ... Capital Gain 18,08,361/-
Less: Deduction u/s 54 / 54F
(18,08,361 x 721000/116000) 11,23,989/-
Long Term Capital Gain
provision also provides that the amounts received under sub-section (3) of section
80DD , shall not be exempt under this clause..."
12.4 The appellant ... case the maturity amount of Rs 45,20,361/- was not
eligible for claim of exemption u/s 10(10D) , so, this maturity amount would
dated 30.12.2009 and appeal No. 361/JP/16 is in
respect of original assessment order passed u/s 143(3) dated 27.11.2006.
4. Briefly ... 361/JP/16
23. This appeal is arising out of the order passed by the ld CIT(A) pursuant
to assessment order
addition on various counts; and
11. charging interest under Sections 234A, 234B and 234D of the Act.
2. Heard and considered the arguments advanced ... income was filed at Rs. 28,361 on 31st Dec. 1999 which was processed under Section 143(1) on 13th June, 2000. The AO taking
361/- by
invoking provisions of section 2(24)(x) r.w.s 36(1)(va)."
ITA No. 1183/JP/2018 ... have been deposited beyond the
stipulated time as allowed u/s 36(1) r.w.s. 2(24)(x). The assessee relied on
various case
361] made
by the AO by applying the provisions of Section 36(1)(va) of
I.T. Act, 1961 in respect of employees contribution
assessment year on or before
the due date specified under section (1) of Section 139 . Since the return of
income for the Assessment Year ... made on the reasons recorded u/s 148 : Further it is submitted that
as the ld. AO issued the notice
assessment year on or before
the due date specified under section (1) of Section 139 . Since the return of
income for the Assessment Year ... made on the reasons recorded u/s 148 : Further it is submitted that
as the ld. AO issued the notice
Function Expenses Rs. 50,000/-
3.7. Disallowance u/s 14A Rs. 2,05,361/-
Total Benefit ... facts of the case in confirming
the interest charged u/s 234D of the Act. The appellant totally denies its liability of
charging
