second substantive ground seeking to revive section 40a(ia)
disallowance of Rs. 2,55,465/-. The Assessing Officer had included the impugned ... amounting to Rs. 2,55,465/- as non-deduction of TDS u/s 194A
should be allowed in full
bogus followed by 5% commission
disallowance thereupon of ₹465,896/- as well as sec. 14A Rule 8D
disallowance of ₹45,893/- (not pressed during
issue a certificate in accordance with the provisions of sub-
section (1) of section 197 for deduction of tax at source at the rate ... furnishing the statement in accordance with the
provisions of sub-section (3) of section 200 :
Provided that in case any person, including the principal officer
taken
before passing order u/s 143(3) since the language used in section 55A of IT
Act,1961 speaks for actual reference ... said note which admits issue of letter No. 465 dated 25.03.2015
for valuation of property u/s 55A also read as "the reply
M/S Toplink Commerce Limited, Kolkata vs Ito, Ward 10(2), Kolkata on 9 September
Balhanuman Commodeal Pvt. Ltd., ... vs Ito, Ward-5(4), Kolkata on 3 October, 2024
IN
Winsher Vinimay Pvt. Ltd., , Kolkata vs Ito, Ward - 9(2), Kolkata , Kolkata on 6 August
number of an investor was not
sufficient to discharge the onus under section 68 . [Para 12]
The practice of conversion of un-accounted money through ... PCIT
reported in [2024] 162taxmann.com465 (Calcutta) has held that action u/s
68 of the Act was justified.
6. A close reading
number of an investor was not sufficient
to discharge the onus under section 68 . [Para 12]
The practice of conversion of un-accounted money through ... PCIT reported in [2024]
162 taxmann.com 465 (Calcutta) has held that action u/s 68 of the Act was
justified. This case
number of an investor was not
sufficient to discharge the onus under section 68 . [Para 12]
■ The practice of conversion of un-accounted money through ... PCIT
reported in [2024] 162taxmann.com465 (Calcutta) has held that action u/s
68 of the Act was justified.
6. A close reading
