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“Section 105(1)(5)”

Section References (mined)Section 105Section 105(1)(5)3 judgments

The decision most relied on for Section 105(1)(5) is DCIT v. Syncame Formulations (I) Ltd. (108 TTJ 105), cited in 17 judgments on BharatTax.

Leading authorities on Section 105(1)(5)

DCIT v. Syncame Formulations (I) Ltd.
108 TTJ 105 · ITAT
17
citing judgments

A special bench of the ITAT held that an assessee can claim an enhanced deduction under Section 153A proceedings, which are comparable to Sections 147/148, even if the original return was filed under Section 139(1). This is because Section 153A proceedings provide an opportunity for making fresh claims.

Judgments citing Section 105(1)(5)

M/S Food Health Pvt. Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the assessee's appeal in ITA No

ITA 37/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Aug 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 10(37)Section 105Section 143(3)Section 263Section 96

provisions contemplating an exemption from income tax on any award received under RFCTLARR Act, 2013 in light of the overriding effect of Section 105(1)(5) r.w. OM dated 06.06.2019 issued by the CBDT would not be available to the assesse company. 21. Apropos reliance placed

M/S Raipur Reality Pvt. Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the assessee's appeal in ITA No

ITA 36/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Aug 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 10(37)Section 105Section 143(3)Section 263Section 96

provisions contemplating an exemption from income tax on any award received under RFCTLARR Act, 2013 in light of the overriding effect of Section 105(1)(5) r.w. OM dated 06.06.2019 issued by the CBDT would not be available to the assesse company. 21. Apropos reliance placed

M/S Heritage Buildcon Pvt. Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the assessee's appeal in ITA No

ITA 35/RPR/2022[2017-18]Status: DisposedITAT Raipur17 Aug 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 10(37)Section 105Section 143(3)Section 263Section 96

provisions contemplating an exemption from income tax on any award received under RFCTLARR Act, 2013 in light of the overriding effect of Section 105(1)(5) r.w. OM dated 06.06.2019 issued by the CBDT would not be available to the assesse company. 21. Apropos reliance placed