BharatTax.net
← All Phrases

“Section 45(2)(b)”

Section References (mined)Section 45Section 45(2)(b)2 judgments

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT) -3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

ITA 4662/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

paper book placed on record. Percival Joseph Pereira; AY 2016-17 8.1. The issue to be considered relates to applicability of proviso to section 45(2)(b) for bringing to tax the enhanced compensation received by the assessee in the year under consideration and interest thereon. Before, we delve

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT)-3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

ITA 4661/MUM/2024[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 271(1)(c)Section 45(5)(b)Section 56Section 56(2)(viii)

paper book placed on record. Percival Joseph Pereira; AY 2016-17 8.1. The issue to be considered relates to applicability of proviso to section 45(2)(b) for bringing to tax the enhanced compensation received by the assessee in the year under consideration and interest thereon. Before, we delve