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“Section 35(1)(a)”

Section References (mined)Section 35Section 35(1)(a)3 judgments

V.S. CHANDRA SHEKAR vs. ACIT,

In the result, appeal of the assessee is partly allowed

ITA 243/BANG/2014[2010-11]Status: DisposedITAT Bangalore25 Jun 2024AY 2010-11

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2010-11

For Appellant: Sri M.V. Sheshachala, Sr. A.RFor Respondent: Smt. Neha Sahay, D.R
Section 2(47)Section 48Section 50CSection 53A

legislature intended to expand the meaning of the land to include rights or interests in land, it has said so specifically viz., Section 35(1)(a), Section 54G(1), Section 54GA(1) and Section 269UA(d) and Explanation to Section 155(5A). Thus, Section 50C applies only in case

FASHION GROUP INTERNATIONAL,PANIPAT vs. ACIT, CIRCLE, PANIPAT

In the result, the appeal of the assessee is partly allowed

ITA 122/DEL/2019[2014-15]Status: DisposedITAT Delhi24 May 2023AY 2014-15
For Appellant: Ms. Rano Jain, Adv
Section 50C

legislature intended to expand the meaning of the land to include rights or interests in land, it has said so specifically viz., Section 35(1)(a), Section 54G(1), Section 54GA(1) and Section 269UA(d) and Explanation to Section 155(5A). Thus, Section 50C applies only in case

SWASTIK TECHNOPACK PVT.LTD,MUMBAI vs. DCIT, CIRCLE-3(2) (1) , MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1521/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalswastik Technopack Pvt. Ltd. A 1, Pankaj Building, Symphony It Park, Near Megarugus Hall, Chandivali, Andheri (E), Mumbai-400072 Pan: Aaics9255L ...... Appellant Vs. Dcit, Circle-3(2)(1), Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Aditya Ramchandran Respondent By : Sh. B.K. Bagchi, Sr. Dr Date Of Hearing : 20/06/2022 Date Of Pronouncement : 27/06/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Aditya RamchandranFor Respondent: Sh. B.K. Bagchi, Sr. DR
Section 119Section 143(2)Section 271(1)(c)Section 3Section 35Section 35(1)(ii)

income at Rs. 3,36,09,380/- i.e. on account of withdrawal of claim of weighted deduction at Rs. 70,00,000/- under section 35(1)(ii) of the Act against bogus claim of donation of Rs. 40,00,000/-. This donation by assessee was made to one M/s Bioved ... assessment proceeding assessee filed a revised return and declared the amount of weighted donation claimed amount to Rs. 70,00,000/- under section 35(1)(ii) of the Act. 8. Facts discussed (supra) in para-7 confirms one thing that despite the institution over whom allegation of fake transactions were