section (1) Section 40 of the Act for a private company which is
not a Government company. For the purpose of Section 44B ... public purpose. That is also borne out by the
notification issued Under Section 6 of the Act which states "that the land
mentioned
that the language of Section
42 makes it clear that it is only the terms of an agreement under Section
41 which deals with ... pointed out that the third respondent being a public limited company
Section 44B of the Act which deals with private companies has no
application
recorded a
perverse observation/finding in para 3 regarding
application of ss. 44B and 172 of the Act 1961."
11. We are unable ... This is for
the reason that the respondent-assessee placed
reliance upon Section 172 of the Act in respect of
payments made
presumptive taxation of business
income in certain cases as prescribed in sections 44B , 44BB ,
44BBA and 44BBB of the Act. In the scheme of presumptive ... Constitution. ..."
19. The Union submits that several provisions from Sections 44B to 44DA of
the Act need to be seen to understand
section (1) Section 40 of
the Act for a private company which
is not a Government company. For the
purpose of Section 44B ... public purpose.
That is also borne out by the
notification issued Under Section 6
of the Act which states "that the
land mentioned
recorded a
perverse observation/finding in para 3 regarding
application of ss. 44B and 172 of the Act 1961."
11. We are unable ... This is for
the reason that the respondent-assessee placed
reliance upon Section 172 of the Act in respect of
payments made
recorded a
perverse observation/finding in para 3 regarding
application of ss. 44B and 172 of the Act 1961."
11. We are unable ... This is for
the reason that the respondent-assessee placed
reliance upon Section 172 of the Act in respect of
payments made
recorded a
perverse observation/finding in para 3 regarding
application of ss. 44B and 172 of the Act 1961."
11. We are unable ... This is for
the reason that the respondent-assessee placed
reliance upon Section 172 of the Act in respect of
payments made
recorded a
perverse observation/finding in para 3 regarding
application of ss. 44B and 172 of the Act 1961."
11. We are unable ... This is for
the reason that the respondent-assessee placed
reliance upon Section 172 of the Act in respect of
payments made
that the language of Section 42
makes it clear that it is only the terms of an agreement under
Section 41 which deals with ... pointed out that the third respondent being
a public limited company Section 44B of the Act which deals
with private companies has no application
