28 results for “section 68”+ Section 182clear
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In the result, the particular issue u/s 153C of the Act related in ITA
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
182 (Ker.) the Kerala High Court held that the whole purpose of Section 292B is not to defeat on technicalities the object of the statute that is to assess and collect the tax legitimately due under the Act. The mere fact that the Additional Commissioner did not record his I.T.A. Nos. 436 & 437/Asr/2018 15 & Others Group of cases satisfaction