Search: disallowance

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Section 69C2

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

95% and the same cannot be said that the period of holding was small. Further with regard to the opinion of the assessing officer that the assessee conducted its activities in a systematic and organised manner, the assessee stated that they being a listed company are expected to carry on their activities in a systematic and organised manner and therefore

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK