accused in
relation to the charge of arson under section 436 IPC. The submission
is that this was a vital and relevant information, which ... also he has Era
nied
charge against all the accused under section 436, 201 r/w
34
of the I.P.C . to which they
accused in
relation to the charge of arson under section 436 IPC. The submission
is that this was a vital and relevant information, which ... also he has Era
nied
charge against all the accused under section 436, 201 r/w
34
of the I.P.C . to which they
applicant has been
convicted on a criminal charge under Section 436 , 427 and 448 of the
Indian Penal Code ( IPC ) in case ... above, the applicant has been convicted on a
criminal charge under Section 436 , 427 and 448 of the Indian
Penal Code ( IPC ) in case
provided under Explanation 1 to Sec. 36(1)(va) of the Act. According
to us, so far as Sec. 436(b) is concerned, it takes ... Further, in Explanation 1 to Sec. 438 also, the phraseology used persuade us to think that
Sec. 436 can be applied to the contribution payable
application (CA No. 26 of 2018) under Section 43, 45, 60(5)(a)
& 66 read with Section 25(2)(J) of the Insolvency ... action under
Section 45 , nor can be termed to be a 'fraudulent trading or wrongful
trading' within the meaning of Section
2014;
3165/Del/2014 & 436/Del/2014
5) It is contended that the provisions of sec. 2(22)(e) of the Act
cannot apply ... 3165/Del/2014 & 436/Del/2014
Therefore, the addition of Rs.2,59,47,379/- made by the
AO u/s 69C deserves
Cairn Uk Holding Ltd., Ahmedabad vs Dcit (International Taxation), New ... on 9 March, 2017
Page
passed under Section 143(3) read with
2
ITA No.436/Del./2022
section 144C(13) of the Income-Tax Act, 1961, for the assessment ... Section 234B of
the Act.
6. That the Ld.AO erred in initiating penalty proceedings under
section 270A of the Act.
4
ITA No.436
above controversy would be Section 43B of the
Act, which stood prior to the amendment of section 436 of the
Act vide Finance ... income under sub-section (1) of section 139
assessee would be entitled to deduction under section 436
on actual payment and such deduction would
action in
denying the deduction of Rs. 75,85,911/- claimed u/s
80IA .
ii) The Id. CIT(A) erred in failing to appreciate that ... claimed as an exempt income u/s 10(34) of the 1961 Act.
The learned CIT(A) restricted the disallowance
