495/Hyd./2026
10
ITA.No.495/Hyd./2026
11
ITA.No.495/Hyd./2026
9.2. Thus, the notice u/ sec ... provisions of clause (b) of sub-section (1) of this section or section
153A or section 153C . as the case may be, as they stood
incorrectly
treated as application of income.
c. The accumulation of 52,06,495/- u/s 11(2) of the Act
was to be disallowed since ... also stated that the CIT (E) disallowed the accumulation
of ₹52,06,495/- u/s 11(2) of the Act, on the ground that form
loss account was not either declared or offered for taxation under Section 115J of the Income-tax Act, 1961, in the income-tax return filed ... Gulab Chand [1991] 192 ITR 495.
8. The assessee took the following contentions before the Assessing Officer :
Section 10(3) of the Income
date of filing of return of income u/s 139(1)
and has claimed exemption u/s 54F of the Act and even the same ... Therefore the appellant is not
eligible for deduction of Rs 79,08,495 u/s 54F .
30 ITA No. 517/JP/2013
Shri Goverdhan Singh
material on record. By
reading of Clause (iia) to sub-section (1) of section 32 provides for
allowance of initial depreciation equal ... year under
reference. Having regard to the provisions of sub-section (8) of
section 80IA of the Act, the electricity transferred from the power
plants
proceedings u/s 263 or consequent
order u/s 263 and as such the impugned proceedings u/s 263 and
the consequent order ... being called for
by issuing summons u/s 131 of the Act. Their statements were
recorded u/s 131 of the Act on oath
erred in confirming
additions of Unsecured loans of Rs. 1,11,27,495!- u/s 68 as unexplained
cash credit.
9. The Commissioner of Income ... Unexplained cash credit under Sec. 68 10,61,27,495/-
7. Unexplained cash credit under Sec. 68 :
(i). Amalfi Properties
Zeepelin Mobile System (India) Ltd.,, ... vs Department Of Income Tax
IN THE INCOME TAX APPELLATE
without considering section
80IA(4)(i)(a) of the Act. If we read both the clauses of sub-section ... company had also shown a book profit of
Rs.3,64,09,495/-u/s 115JB of the Act. During the assessment
proceedings
without considering section
80IA(4)(i)(a) of the Act. If we read both the clauses of sub-section ... company had also shown a book profit of
Rs.3,64,09,495/-u/s 115JB of the Act. During the assessment
proceedings
