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“Section 32(1)(m)”

Section References (mined)Section 32Section 32(1)(m)1 judgments

The decision most relied on for Section 32(1)(m) is CIT v. G. M Knitting (12 SCC 272), cited in 13 judgments on BharatTax.

Leading authorities on Section 32(1)(m)

CIT v. G. M Knitting
12 SCC 272 · 2016 · Reported
13
citing judgments

An assessee is entitled to claim deduction under section 80-IB even if the certificate in Form 10CCB was not filed along with the return of income, provided it is filed before the final order of assessment is made.

Judgments citing Section 32(1)(m)

Jt. CIT (OSD) CC-7(2), Mumbai vs. M/S. Mumbai Nashik Expressway Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1590/MUM/2021[2017-18]Status: DisposedITAT Mumbai14 Jul 2022AY 2017-18

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejt.Cit(Osd)-Central Circle -7(2) V. M/S. Mumbai Nasik Expressway Pvt. Ltd., Room No. 655, Aayakar Bhavan Unit 803, 8Th Floor, A-Wing, One Bkc M.K. Road, Mumbai - 400020 Bandra Kurla Complex, Bandra (E) Mumbai -400051 Pan: Aaecm3349K (Appellant) (Respondent) Assessee By : Shri Gaurav Kabra Department By : Shri Rajesh Damor

For Appellant: Shri Gaurav KabraFor Respondent: Shri Rajesh Damor
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 270ASection 32(1)(ii)Section 32(1)(m)

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI