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“Section 2(3)”

Section References (mined)Section 2Section 2(3)3 judgments

MAHALAXMI CONSTRUCTION CO,MUMBAI vs. ASST. DIRECTOR OF INCOME TAX, CPC , BENGALURU

In the result, appeals of the assessee are allowed

ITA 4060/MUM/2024[2021-2022]Status: DisposedITAT Mumbai23 Apr 2025AY 2021-2022

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

rates and a graded surcharge structure (e.g., 10% above Rs.50 lakh, 15% above 21 crore, and up to 37% above Rs.5 crore). Section 2(3) of the Finance Act reiterates that tax under Sections 164 or 167B must still refer back to the slab- wise rates and thresholds in Section

MAHALAXMI CONSTRUCTION CO,BHAYANDAR WEST vs. DEPUTY DIRECTOR OF INCOME TAX CPC BANGELURU, BANGELURU

In the result, appeals of the assessee are allowed

ITA 4008/MUM/2024[2022-23]Status: DisposedITAT Mumbai23 Apr 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 2Section 255(3)

rates and a graded surcharge structure (e.g., 10% above Rs.50 lakh, 15% above 21 crore, and up to 37% above Rs.5 crore). Section 2(3) of the Finance Act reiterates that tax under Sections 164 or 167B must still refer back to the slab- wise rates and thresholds in Section

M/S KERALA FEEDS LIMITED,THRISSUR vs. DCIT CIR (1)(1) & TPS , THRISSUR

In the result, the assessee’s appeal is allowed

ITA 942/COCH/2022[2012-13]Status: DisposedITAT Cochin30 Jun 2023AY 2012-13

Bench: Shri Sanjay Arora, Am & Shri Aby T.Varkey, Jm

For Appellant: Sri. Varghese C.V., CA/ARFor Respondent: Smt.J.M.Jamuna Devi, Sr. DR
Section 115Section 115JSection 143Section 143(1)Section 144Section 147Section 154Section 155Section 2(45)Section 245D

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Aby T.Varkey, JM ITA No.942/Coch/2022