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“Section 271(21)(c)”

Section References (mined)Section 271Section 271(21)(c)1 judgments

The decision most relied on for Section 271(21)(c) is Essar Oil Ltd. v. ACIT (42 Taxmann.com 21), cited in 33 judgments on BharatTax.

Leading authorities on Section 271(21)(c)

Essar Oil Ltd. v. ACIT
42 Taxmann.com 21 · 2014 · ITAT
33
citing judgments

A CBDT notification issued under section 90(3) of the Income-tax Act is clarificatory in nature and effective from April 1, 2004, the date section 90(3) was introduced.

Judgments citing Section 271(21)(c)

DCIT, Central Circle-3(1), Hyderabad vs. Varsity Education Management Pvt Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 208/HYD/2023[2011-12]Status: DisposedITAT Hyderabad20 Sept 2024AY 2011-12

Bench: Shri Manjunatha, G. & Shri Prakash Chand Yadavआ.अपी.सं /Ita No. 208/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Deputy Commissioner Of Vs. Varsity Education Income Tax, Central Circle Management (P) Ltd 3(1) Hyderabad Hyderabad Pan:Aadcv6100E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A.V. Raghuram राज" व "ारा/Revenue By:: Shri B. Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 18/09/2024 घोषणा की तारीख/Pronouncement: 20/09/2024 आदेश/Order

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 271(1)(c)Section 274Section 68

ITA No 208 of 2023 Varsity Education Management P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME