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2 results for “capital gains”+ Section 41(4)clear

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Section 115

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

41,738 /-. 4. Assailing the Assessment Order, Appeal vide I.T.A. No.525/Vizag/2014 came to be filed. After hearing the Assessee, the Commissioner of Income Tax (Appeals), Visakhapatnam, passed an Order, which reads as under: “26.2. I have perused the details filed. It is seen that amount of Rs.1,77,339/-, Rs.2,30,051/- and Rs.2,05,462/- were collected towards Employers

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

41 [1983] UKHL 1, [1983] 2 A.C. 237, H.L. (UK) 42 [1985] A.C. 374, H.L. (U.K) 43 [2001] Q.B. 213, C.A (England & Wales) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 62 expectations.(Nadarajah v. Secretary of State for the Home Department44). 99) A procedural legitimate expectation is created when a representation is made by a public