PRANAVA ELECTRONICS PVT LTD vs. DEPUTY COMMISSIONER
In the result, the appeal is disposed of
ITA/147/2016HC Karnataka07 Dec 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 115JSection 14Section 143(1)Section 143(2)Section 14ASection 260Section 260ASection 36(1)(vii)Section 36(2)Section 37(1)
…d on decisions in 'CIT VS. T.VEERABHADRA RAO, K.KOTESWARA RAO & CO.', 102 ITR 604, 'P.C.DHARMALINGA MUDALIAR VS. CIT', 152 ITR 588, 'NARAIN SWADESHI WEAVING MILLS VS. CEPT', 26 ITR 765, 'INDORE MALWA UNITED MILLS LTD. VS. STATE OF MADHYA PRADESH & ORS', 55 ITR 736, 'BADRIDAS DAGA VS. CIT', 34 ITR 10, 'A.V.THOMAS & CO. LTD. VS. CIT', 48 ITR 67, 'ALL GROW FINANCE AND INVESTMENT P LTD. VS. CIT', 338 ITR 496, 'POYSHA OXYGEN (P) LTD VS. ACIT', 19 SOT 711, 'MOHAN MEAKIN LTD VS. CIT', 348 ITR 109, 'CIT VS. VIVEK ENGINEERING & CASTING LTD.', 383 ITR 480, 'CIT VS. SMT.PADMA S. BORA', (2015) 54 TAXMAN…