Search: disallowance

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Section 158B7 Section 1322

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

158B(a), which is conspicuous by its absence under the new scheme. V. Therefore, twin conditions need to be satisfied under Section 153A(1)- A. Assessments have to be completed year wise and not for block period and B. Assessments have to be made for the total income and not just for the undisclosed income. (vii) It is submitted that

COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014

Section 132