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“Section 35(2)(iii)”

Section References (mined)Section 35Section 35(2)(iii)2 judgments

The decision most relied on for Section 35(2)(iii) is Usha Beltron Ltd. v. JCIT (247 ITR 324), cited in 30 judgments on BharatTax.

Leading authorities on Section 35(2)(iii)

Usha Beltron Ltd. v. JCIT
247 ITR 324 · 2001 · Reported
30
citing judgments

The Assessing Officer has reason to believe that income has escaped assessment when there is material on record, such as from a survey or a statement, indicating that the assessee has wrongly claimed a deduction.

Ld. PCIT v. Vedanta Limited
102 Taxmann.com 95 · 2019 · High Court
14
citing judgments

The Assessing Officer must record dissatisfaction regarding the correctness of the assessee's claim for expenditure to earn exempt income before invoking Rule 8D for disallowance under Section 14A of the Income Tax Act.

Judgments citing Section 35(2)(iii)

Shahnaz Husain, Delhi vs. JCIT Special Range -10, New Delhi, Delhi

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed

ITA 1966/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ashok Malik, AdvFor Respondent: Shri Munish Rajani, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 23

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR

Shahnaz Husain, Delhi vs. JCIT Special Range -10, New Delhi, Delhi

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed

ITA 1965/DEL/2024[2012-13]Status: DisposedITAT Delhi16 Oct 2024AY 2012-13

Bench: S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ashok Malik, AdvFor Respondent: Shri Munish Rajani, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 23

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR