Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 184clear

Sorted by relevance

Key Topics

Section 1478 Section 250(6)2 Section 7472 Section 143(3)2 Section 145(3)2 Section 1442 Section 402 Deduction2 Disallowance

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10

Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 144 of the Act and therefore, the assessee firm is not eligible to claim any deduction towards remuneration and interest paid to partners as provided u/s. 184 of the Act. But this time when the computation of income was prepared by the ld.AO, he added the amount of Interest/FD to the contractual receipts at Rs.7