contravention of Section 12 (vi) and Section 18 of NHB
Directions 2010.
e) That Adjudicating Authority did not consider Section ... resorting to Section 238 of the Code. A ready resort to Section 238
should not render Section 30(2)(e) nugatory. Section 238 covers cases
contravention of Section 12 (vi) and Section 18 of NHB
Directions 2010.
e) That Adjudicating Authority did not consider Section ... resorting to Section 238 of the Code. A ready resort to Section 238
should not render Section 30(2)(e) nugatory. Section 238 covers cases
assessment order itself observed that the deduction claimed
u/s. 10B should be read as Section 10A and accordingly, he has made
disallowance upheld ... application seeks
to raise additional Grounds stating that Section 10A of the Act is
correct Section in law for STPI registered units. On the admissibility
them.
(4) When any person is searched under
sub-section (3) of Section 100 of the Code
of Criminal Procedure, a copy of the listof ... section. The law section will take
action as indicated in Sub-Order(15).
45 S.C.No.552/2018 & 974/2023
(17). When
them.
(4) When any person is searched under
sub-section (3) of Section 100 of the Code
of Criminal Procedure, a copy of the listof ... section. The law section will take
action as indicated in Sub-Order(15).
45 S.C.No.552/2018 & 974/2023
(17). When
order to assume jurisdiction under Section 147 where assessment has
been made under sub-section (3) of section 143 , two conditions are required ... section 139 or in response to the
notice issued under sub-section (1) of Section 142 or Section 148 or
21
ITA Nos.552
substitution of Section 30(2)(b) by Section 6 of the
Amending Act of 2019, it is clear that the substituted
Section ... payment of creditors mentioned in
Section 53 is not engrafted in sub-section (2)(b) as
amended. Section 53 is only referred to in order
153A , the assessee has
made an enhanced claim of Rs.18,43,552/- u/s 80IB of the Act. He, therefore,
directed the assessee ... relates to allowability of enhanced claim of deduction of
Rs.18,43,552/- u/s 80IB of the Act. It is an admitted position that
under the normal
provisions of the Act and ` 2188,13,41,552, under section 115JB of
the Act. Subsequently, the assessee filed revised return ... under the
normal provisions of the Act and ` 2188,13,41,552, under section
115JB of the Act. During the assessment proceedings, the Assessing
Officer
provisions
of the Act and book profit of Rs.275,57,06,552/- u/s. 115JB of the Act.
Subsequently, the assessee filed a revised ... under normal provisions and book profit at
Rs.275,57,06,552/- u/s. 115JB of the Act. Assessee's case was selected
