Search: condonation of delay

2 results for “condonation of delay”+ Section 36(1)(viia)clear

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Key Topics

Section 80P4 Section 80A(5)3 Section 402

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe

Section 56(2)Section 56(2)(viib)

viia) and similar provisions contained in section 56(2) of the Act, being anti-abuse in nature......although the said circular dated 31.12.2018 was withdrawn due to perhaps certain political reasons yet the board had affirmed its view which always stood since introduction of these provisions. 14. We again reiterate that the bonafide business transactions cannot be taxed under

SHRI SANT NARHARI NAGARI SHAHKAR PAT SANSTHA MARYADIT,BHANDRA vs. ITO, WARD -2, BHANDARA

In the result, Assessee’s appeal is allowed in part for statistical purposes