Search: reassessment

2 results for “reassessment”+ Section 80P(2)clear

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Section 14A5 Section 80P(2)(d)4

COMMISSIONER OF INCOME TAX

ITA/444/2011HC Delhi18 Jul 2012

Section 14ASection 2(45)Section 5Section 80ASection 80A(1)Section 80B(5)Section 80P(2)(d)

80P(2)(d) of the Act and, therefore, has to be disallowed under Section 14A. 5. The assessee succeeded in the first appeal and before the tribunal. We may notice that in the first appeal, the assessee had raised several contentions on merits as to the quantum of disallowance of the expenditure under the head “interest” and had pointed

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, the appeal of the assessee is allowed for statistical purposes