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Zuberi Engineering Company, Jaipur vs Deputy Commissioner Of Income Tax, ... on 21 December, 2018 vk

completed the assessment u/s 143 read with section 153A of the Act making further addition of Rs. 1,79,178/- on account of estimated ... revised return filed u/s 139 (5) of Act/ return u/s 153A or on addition of Rs. 1,79,198/- being estimated addition made

Dcit, Jaipur vs Jadau Jewellers & Mfg (P) Ltd., Jaipur on 28 February, 2017 vk

Mannalal Nirmal Kumar Soorana vs Income-Tax Officer on 13 May, 1996 Equivalent citations: [1982

Pankaj Dahyabhai Patel (HUF)* vs. ACIT 63 TTJ 79(Ahd) 23 ITA 168/JP/2022 Jai Singh Yadav vs DCIT, Central Circle-3, Jaipur ... Addition if any was to be made u/s 153C not 143(3): Further it is submitted that the addition

return of income under Section 139(1) , cannot be disallowed under Section 43B or under Section ... referred to in clause (va) of sub-section (1) of section 36 of the Act. Though section 43B of the Act covers only employer

otherwise. More or less the same phraseology continues under Section 80-IA and under Section 80-IB in this year also. At this juncture ... scope of deduction under Section 80-IA by using the appropriate phraseology when seen in contrast with that used in Section 80-IA . Whereas

also took statements of few of the employees in relation to deduction claimed u/s 80-IA by the company in respect of its Solid Waste ... thereafter. 7.0 Post survey proceedings, Revenue is disputing the eligibility of such claim u/s 80IA . Since decision on the said claim

Kiran Fine Jewellers Private ... vs Deputy Commissioner Of Income Tax, ... on 25 February, 2025 vk

chargeable to tax as per section 69 of the Act for an amount of Rs. 1,00,79,698/- 4. The above finding ... only.". Addition of Rs. 79,698 has been made in the assessment order. Regarding the applicability of section 115BBE of the Act, the appellant