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2 results for “condonation of delay”+ Section 92C(3)clear

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Key Topics

Section 2603Section 260A2Section 10A2Section 92C2Deduction2

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

ITA/107/2025HC Karnataka12 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 10ASection 14ASection 260Section 260A

delay of 46 days in filing the above captioned appeals, is condoned. 2. The Revenue have filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act], impugning a common order dated 08.11.2024 [impugned order], passed by the learned Income Tax Appellate Tribunal [Tribunal] in ITA No.1367/Bang/2024 in respect of the Assessment Year

ALTIMETRIK INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF

The appeals are disposed of

ITA/302/2017HC Karnataka
13 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260ASection 92C

3. Learned counsel for the Appellant-Assessee Mr.T.Suryanarayana has submitted before this Court that the learned Tribunal with regard to limitation in filing the Cross Objections before the learned Tribunal has erred in not condoning the delay in view of the retrospective amendment by Finance Act, 2012 about the 5% Standard Deduction earlier allowed u/s.92C of the Act, removed from