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4 results for “reassessment”+ Section 39(2)clear

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Key Topics

Section 66(1)4Section 65(1)2Section 39(1)2Addition to Income2

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

ITA/26/2022HC Rajasthan15 Jan 2025

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

Section 39(1)Section 62(1)Section 65(1)Section 69(1)

2) TMI 1247 9 (2017) 77 Taxman.com 219 (All) STRP NO. 08 OF 2022 AND CONNECTED MATTERS 36 similar to the facts in Nokia India Case. In the Samsung India Case, the Hon’ble High Court of Allahabad has interpreted the provisions contained in Article 366(29A) of the Constitution of India which mainly relates to the transfer of goods

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

ITA/4/2020
HC Rajasthan
30 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 39(1)Section 66(1)

2 :- COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-1, SHANTHINAGAR, BENGALURU, IS PARTLY ALLOWED THE APPEAL AND FILED AGAINST THE RECTIFICATION ORDER DATED 21.01.2015 PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) 1.2 VAT DVN-1 BANGALORE FOR THE TAX PERIODS FROM 2008-09. IN S.T.A. No.5/2020 BETWEEN: M/S. SILICON ESTATES, A PARTNERSHIP FIRM, NO.14, H.M. GENEVA HOUSE, CUNNINGHAM ROAD, BENGALURU

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

2) stipulates that the provisions of Articles 203 and 204 shall have effect in relation to the making of a grant under Article 206(1), and to any law to be made under the said clause as they have effect in relation to the making of a grant with regard to any expenditure mentioned in the annual financial statement

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 (2010) 5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent