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“Section 46(6)”

Section References (mined)Section 46Section 46(6)2 judgments

The decision most relied on for Section 46(6) is S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata (347 ITR 347), cited in 65 judgments on BharatTax.

Leading authorities on Section 46(6)

S.K. Bothra & Sons, HUF v. Income-tax Officer, Ward- 46(3), Kolkata
347 ITR 347 · 2012 · High Court
65
citing judgments

When considering the genuineness of a loan transaction, the initial onus lies with the assessee to provide a satisfactory explanation and sufficient material; if discharged, the onus shifts to the Assessing Officer.

Jammu Development Authority v. CIT, Jammu
23 Taxmann.com 343 · 2012 · Reported
21
citing judgments

The Income Tax Appellate Tribunal (ITAT) has examined the impact of the proviso to Section 2(15) on the availability of exemptions for charitable activities. The ITAT has also noted the omission of Section 10(20A), which previously provided benefits to authorities dealing with housing and urban development.

Judgments citing Section 46(6)

Vaidya Srikantappa Sadashivaiah Srikanth, Bangalore vs. Principal Commissioner of Income Tax, Bangalore- 1, Bangalore

ITA 200/BANG/2024[2018-19]Status: DisposedITAT Bangalore01 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Ravi Shankar S.V., A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143Section 143(3)Section 263Section 45(5)Section 54

ITA No.200/Bang/2024 Vaidya Srikantappa Sadashivaiah Srikanth, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI

M/S. Hanumanthappa Chandrashekar, Bangalore vs. Assistant Commissioner of Income Tax, Circle - 3(2)(1), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1223/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 46Section 96

disputing that the nature of payment is compensation towards acquisition of land. The issues is whether the acquisition is under section 28 or section 46(6) of Act 30 of 2013. Compensation computed u/s. 28 falls under Chapter IV of the Act 30 of 2013, that deals with necessary provisions