Search: reassessment

4 results for “reassessment”+ Section 801A(4)clear

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Key Topics

Section 14713 Section 36(1)(viia)4 Addition to Income4 Deduction3 Reassessment3 Section 80I2 Section 143(3)2 Reopening of Assessment2

GMR TAMBARAM TINDIVANAM EXPRESSWAYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result that the revenue appeals are dismissed

ITA 545/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Nov 2018AY 2013-14

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT

Section 16

801A is to be allowed during current year if, allowed in earlier assessment years. In other words, principle of consistency needs to be followed. Reliance is placed on Bangalore ITAT decision in ITA No 1132 & 1133/Bang/2018. 11. The strengthening of the existing four lanes is required to be treated as a development of infrastructure activity in terms of various terms

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

In the result, the appeal of the assessee is allowed while the appeal of the Revenue is dismissed

GMR TAMBARAM TINDIVANAM EXPRESSWAYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

GMR TAMBARAM TINDIVANAM EXPRESSWAYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

M/S JINDAL ALUMINIUM LTD.,,BANGALORE vs. DCIT, BANGALORE

M/S. VIJAYA BANK,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, LTU, BANGALORE