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3 results for “disallowance”+ Section 234Cclear

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Key Topics

Section 876Section 882Section 892Section 952

RENUKA DATLA vs. COMNR. OF INCOME TAX KARNATAKA

C.A. No.-004731-004731 - 2000Supreme Court17 Dec 2002
For Respondent: CKoamrmniastsaikoane&rAonfr.Income Tax
Section 87Section 88Section 89Section 95

Sections 234A, 234B and 234C. By his order dated 30.9.1997, the CIT(A) partly allowed the appeal by confirming the additions in respect of items (iii), (iv), (v) and (viii), setting aside the additions in respect of items (ii), (vi), (viii) and (ix) and remitting the matter back to the Assessing Officer for re-determination and modification of the amount

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

HON'BLE MR. JUSTICE M.R. SHAH

Bench:
Section 26Section 6(3)

disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees came to be dismissed by the High Court as the respective assessees moved the Appellate Authority prescribed

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

234C. Initiate penalty proceedings u/s 271(1)(c) of the Act. Issue demand notice and challan." 10. Thus, in the said order, valuation of the land as made by the District Valuation Officer was adopted and on the basis thereof long term capital gain was determined to be Rs.3,09,78,478 by taking the valuation of the 1/4th undivided