4 results for “condonation of delay”+ Section 21clear
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Appeal is dismissed
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
21 projects was eligible for deduction under Section 80IB(10) of the Act. However, on the basis of revised return, the AO further added administrative charges and transfer charges as revenue receipts of the assessee. This sum was added to the total income of the assessee. The net taxable income was accordingly computed. 2(iii) The Commissioner of Income