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1 result for “reassessment u/s 147”+ Section 36(1)(viia)clear

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Key Topics

Section 363Section 44A3Section 1472Section 143(3)2Section 80P2

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

ITA 58/CTK/2015[2008-09]Status: DisposedITAT Cuttack12 Jul 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri Kunal Singh, DR
Section 143(3)Section 144Section 147Section 148Section 2Section 22Section 36Section 44ASection 80PSection 80P(4)

36(l)(viia)(a) of the I.T.Act. 8. Further, as nothing is disallowable u/s.36(1)(viia)(a) of the Act in the Assessment Year 2008-09,, in the Tax Audit Report u/s.44AB of the Act for the said year, the amount disallowable under the said section is accordingly. is stated to be 'Nil'. The aforesaid has been examined