this section and in sections 148 to 153
referred to as the relevant assessment year)."
3.2 After the Amending Act, 1989, section 147 reads ... section and in sections 148 to 153
referred to as the relevant assessment year)."
(emphasis supplied)
We are concerned with the provision of section
this section and in sections 148 to 153
referred to as the relevant assessment year)."
3.2 After the Amending Act, 1989, section 147 reads ... section and in sections 148 to 153
referred to as the relevant assessment year)."
(emphasis supplied)
We are concerned with the provision of section
465 u/s. 43B r.w.s. 36(1)(va) of the Act by the revenue authorities for
the assessment years under appeal
combined reading of the provision of sub- section 1 , clause
(a) of sub- section 2 of the section 80P of the Act, it is transpired ... headnote to section 80P indicates that
the said section deals with deductions in respect of income of co-operative Societies.
Section 80P(1) , inter alia
combined reading of the provision of sub- section 1 , clause
(a) of sub- section 2 of the section 80P of the Act, it is transpired ... headnote to section 80P indicates that
the said section deals with deductions in respect of income of co-operative Societies.
Section 80P(1) , inter alia
194A. However clause (iii) to
sub section (3) to section 194A specifically provides that the
provisions of sub section (1) shall not apply to such ... Demand raised U/S 201(1) Rs. 69,449/-
Interest U/S 201(1A) Rs. 2 6,016/-
Total Rs. 95,465/-
Assessment Year
Section 153C of the Act, it
was observed that the said section begins with a
non-obstante clause. Requirements for assuming
jurisdiction under Section 153C ... Taxman
465/[2014] 49 taxmann.com 465 (Delhi), the court
rejected the argument that during assessment
under Section 153A additions had to be restricted
learned CIT has failed to appreciate the fact
that the deduction under section 10B of the Act includes
research and development activities relating to
development ... 465/-
respectively for years under consideration. Return was processed
under section 143(1) of the Act, and orders under section 143(3) was
passed, accepting
Maintenance of 20%
U/S 40A (3) of the Income Tax Act, 1961 amounting to
Rs.65,43,465/-.
2. BECAUSE, the Learned Commissioner ... Depreciation on Aircraft u/s 32
and disallowance of expenditure incurred on Aircraft to the extent of
Rs.74,08,273/-
levied to interest
under sections 234B, 234C and 234D of the Act and further
the computation of interest under sections 234B, 234C and
234D ... same was
IT(TP)A No.465(B)/2016
5
processed under section 143(1) of the Act, according to which a
reference was issued
