section
80IB(10) and thus is not eligible for deduction u/s 80IB . The Assessing
Officer disallowed the claim of Rs.1,54,98,395 ... section
80IB(10) and the assessee is not eligible for deduction u/s 80IB and the claim of
Rs. 1,54,98,395/- made
erred in making an
adjustment of Rs. 46,16,39,395/- u/s. 92CA(3) of the Act on account of
deduction ... proposing an adjustment of Rs.
46,16,39,395/- is as under:-
Sl. No. Description Adjustment u/s. 92CA (In Rs.
1 Transfer of power
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
income in the Return of income filed u/s 153A of the Act.
4.2 Statutory notices as required ... based on the statements of many persons recorded under section 131 of
21
ITA Nos. 395 to 401/JP/2025
Om Prakash Gupta vs. DCIT
Parkash
Aggarwal (HUF )* [2015] 53 taxmann.com 395 (Punjab & Haryana) Held that
"Section 69A, read with section 263 , of the Income ... Parkash
Aggarwal (HUF )* [2015] 53 taxmann.com 395 (Punjab & Haryana) Held that
" Section 69A , read with section 263 , of the Income
