60 results for “section 68”+ Section 17(2)(iv)clear
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In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
2) of Section 153A would be redundant and/or re- writing the said provisions, which is not permissible under the law. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra