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2 results for “section 68”+ Section 69clear

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Key Topics

Section 2634Section 115B3Section 682Addition to Income2

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX
Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

68, section 69, section 69A, section 69B, section 69C or Section 69D, the income tax payable

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD.,

ITA/147/2019HC Kerala05 Dec 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR.JUSTICE T.V.ANILKUMAR

For Respondent: STATE OF KERALA
Section 6(2)

69,622/-. The assessee compounded the offences alleged; which also included failure to take registration under the Kerala Value Added Tax Act, 2003 (hereinafter “the KVAT Act”) and paid an amount of Rs.8 lakhs as compounding fee. On assessment proceedings being carried out, the O.T.Rev.Nos.92/2019, 98/2019, 147/2019 and 13/2020 ::6:: turnover suppression detected by the Intelligence Officer was adopted