Income Tax (Appeals) has
deleted the disallowance of Rs.10,85,361/- u/s. 14A r.w. Rule 8D. The ld.
AR submitted that ... deleted
the addition.
5.2 In respect of addition of Rs.10,85,361/- u/s. 14A, the ld. DR
submitted that admittedly the assessee
Section 44-C ),
wherein there was a heading to the section - "Adjustment".
13
ITA No. 245 & 361/MUM/2019 ... from Section 195(1) . While interpreting
a Section one has to give weightage to every word used in
that section.
While interpreting the provisions
Learned DCIT erred in levying interest of Rs. 23,361
under section 234C of the Act.
4.2 The Appellant prays that the Learned DCIT ... Ground No. 4 pertains to levy of interest of Rs. 23,361/- u/s 234C of the
Act. Since, the charging of interest is consequential
justified in deleting the addition made u/s.
40(a)(ia) of Rs.27,43,52,361/- claimed as 'Agency Discount' and
treated ... assessee by the AO to the tune of
Rs.27,43,52,361/- u/s. 40(a)(ia) of the Act for non deduction
Dcit,Central Circle -30 , New Delhi vs M/S. Prakash Industries Ltd., Haryana on 2
erred in law and on facts in deleting Rs.
56,32,361/- u/s 69B of unaccounted stock of Silver Jewellery found at Varanasi
premises ... erred in law and on facts in deleting Rs.
56,32,361/- u/s 69B of unaccounted stock of Silver Jewellery found at Varanasi
premises
order passed under sub-
section (2) of this section of the nature referred to in sub-section (5) of
Section 129-D for the purpose ... first proviso to sub-section (1) of Section 129-A, annul or modify
such order.
IA No. 361/2021 in Comp
order passed under sub-
section (2) of this section of the nature referred to in sub-section (5) of
Section 129-D for the purpose ... first proviso to sub-section (1) of Section 129-A, annul or modify
such order.
IA No. 361/2021 in Comp
order passed under sub-
section (2) of this section of the nature referred to in sub-section (5) of
Section 129-D for the purpose ... first proviso to sub-section (1) of Section 129-A, annul or modify
such order.
IA No. 361/2021 in Comp
order passed under sub-
section (2) of this section of the nature referred to in sub-section (5) of
Section 129-D for the purpose ... first proviso to sub-section (1) of Section 129-A, annul or modify
such order.
IA No. 361/2021 in Comp
