Search: section 68

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Section 195(1)5 Section 404 Section 195(2)3 Section 1953 Deduction2 Addition to Income2

DCIT, CIRCLE-5(1), BHUBANESWAR vs. M/S. SRI JAGANNATH PROPERTIES & DEVELOPERS, BHUBANESWAR

In the result, appeal filed by the revenue and cross

ITA 283/CTK/2017[2013-14]Status: DisposedITAT Cuttack31 Aug 2018AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2013-2014

For Appellant: Shri K.C.Jena, ARFor Respondent: Shri A.K. Mohapatra, CIT DR

Section 145

method of accounting provided in sub-section (1) of section 145 of the Act or accounting standard as notified in sub-section (2) of section 145 of the Act have not been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner as provided in section 144 of the Act. Thus, according to the statutory

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of