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3 results for “depreciation”+ Section 92Eclear

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Key Topics

Section 1485Section 139(4)4Section 139(1)3Section 143(2)3Section 1473Section 260A2Section 148A2Section 143(3)2

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

ITA/384/2007HC Karnataka25 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 139(1)Section 139(4)Section 158Section 260A

depreciation under sub-section (2) of section 32 shall not be set off against the undisclosed income determined in the block assessment under this Chapter, but may be carried forward for being set off in the regular assessments. 7. This chapter was introduced for the assessment of undisclosed income determined as a result of carrying out search under Section

NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2

WP/21206/2014HC Karnataka25 Jun 2018

Bench: S.SUJATHA

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 152Section 92B(2)Section 92C

92E. Report from an accountant to be furnished by persons entering into international transaction [or specified domestic transaction] Every person who has entered into an international transaction [or specified - 11 - domestic transaction] during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

section 92E; (c) where an assessment has been made, but— (i) income chargeable to tax has been underassessed; or (ii) such income has been assessed at too low a rate; or 11 (iii) such income has been made the subject of excessive relief under this Act; or (iv) excessive loss or depreciation