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Section 14810 Section 14A3 Section 143(1)3 Section 143(3)3 Section 2602 Section 45(2)2 Capital Gains2 Reassessment2 Reopening of Assessment2

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Orissa14 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

3 expenditure of earning exempt income under Sec.14A of the Act by erroneously holding that no disallowance is called for under Section 14A of the Act by following earlier order which has not reached finality even when all the ingredients of Section 14-A are satisfied in the case of Assessee? 2. "Whether on the facts and in the circumstances

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA