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“Section 3(35)”

Section References (mined)Section 3Section 3(35)3 judgments

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 3, MUMBAI, MUMBAI vs. KUWAIT INVESTMENT AUTHORITY, MUMBAI

ITA 478/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Farrokh Irani, A/RFor Respondent: Shri Anil Sant, Addl. CIT, D/R
Section 154Section 2

been defined in the Act and, therefore, one can rely upon the word 'calendar month' as defined in the General Clauses Act, 1897. Section 3(35) of the said Act defines a 'month' to mean a month reckoned according to the British calendar. In normal course, therefore, period

DY. COMMISSIONER OF INCOME TAX(IT)-3(1)(2), MUMBAI, MUMBAI vs. KUWAIT INVESTMENT AUTHORITY, MUMBAI

ITA 476/MUM/2024[2021-22]Status: DisposedITAT Mumbai14 Aug 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Farrokh Irani, A/RFor Respondent: Shri Anil Sant, Addl. CIT, D/R
Section 154Section 2

been defined in the Act and, therefore, one can rely upon the word 'calendar month' as defined in the General Clauses Act, 1897. Section 3(35) of the said Act defines a 'month' to mean a month reckoned according to the British calendar. In normal course, therefore, period

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC-TDS/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 105/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Jun 2023AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 201Section 3(35)

definition of month in not defined anywhere in Income tax Act. The definition of the term month is to be taken from section 3(35) of the General Clause Act which prescribes that the calculation of the month is to be taken as calendar wise. However it is held ... part of calendar month December 2012. It was held that expression ‘month’ is not defined for purpose of section 201(1A) and section 3(35) of General Clause Act defines ‘month’ as a month reckoned according to British calendar. A month as per British calendar and a month reckoned