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Section 1434 Section 2214 Section 260A2 Section 1402 Capital Gains2

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

Section 14A of the Act. It was pointed out that the said conclusion is reached because nexus has not been established between expenditure disallowed and earning of exempt income. The revenue failed to substantiate their argument that the assessee was required to maintain separate accounts and that the revenue has failed ITA/83/2010 REPORTABLE Page 50 of 60 to refer

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.