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7 results for “disallowance”+ Section 151clear

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Key Topics

Section 1546Section 18A3Section 233Section 2642Section 1472Section 1432Section 2072Addition to Income2

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

151 and 153.” Being a non-obstinate provision, Section 153A overrides all these provisions. It is submitted that to what extent does the override operate is also brought clearly by Section 153A in the following manner: I. 153A(1)(b) allows assessment and reassessment of total income of Six assessment years immediately preceding the assessment year relevant to the previous

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Bench:

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

disallowances. He submits that for the assessment year 1993–1994, the appellant had maintained complete set of books of account, audited profit and loss account and balance sheet which were duly filed before the assessing officer. Following assessment proceedings, assessing officer passed the assessment order for the assessment year 1993 – 1994 on 27.01.1994 under Section

MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI

The appeals are allowed in the above

C.A. No.-000928-000928 - 1980Supreme Court15 Sept 1995
For Respondent: COMMISSIONER OF INCOME TAX, DELHI AND ANR. ETC. ETC
Section 143Section 144Section 18Section 18ASection 2Section 207Section 208Section 209Section 211Section 214

151 I.T.R.389). P.S. Poti, C.J., speaking for the Full Bench, opined that in such cases the final assessment made pursuant to appellate/revisional order is the only "regular assessment" for the purposes of Section 214 and not the original assessment. There cannot be two assessments for the same assessment year, the learned Chief Justice observed. The first order of assessment

COMMISSIONER OF INCOME TAX vs. VANAZ ENGINEERING PVT.LTD

The appeal is allowed, the judgment of the High Court

C.A. No.-004253-004253 - 1983Supreme Court02 May 1986
For Respondent: VANAZ ENGINEERING (P) LTD., BOMBAY

Sections 22, 29 and 40A(7)(b)(ii) - Gratuity - Scheme introduced for first time in assessee firm in 1970 - On basis of Actuarial Report total liability as on December 31, 1970 debited to Profit and Loss Account Assessment proceedings - Income Tax Officer disallowing burden of liability - Appellate Assistant Commissioner and Tribunal allowing that liability - Appeal by Revenue to Supreme Court

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums

M/S MEPCO INDUSTRIES LTD.MADURAI vs. COMMR.OF INCOME TAX

The appeals are allowed with no order as to

C.A. No.-007662-007663 - 2009Supreme Court19 Nov 2009
Section 147Section 154Section 264Section 28

disallowed the claim of the assessee. The Commissioner of Income Tax upheld the claim of the assessee. Following the decision of a learned Single Judge of the Kerala High Court in A. Sethumadhavan vs. Commissioner of Income Tax [1980] 122 I.T.R.587, the Tribunal held that belated payments were not to be taken into account as advance tax for the purpose