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2 results for “house property”+ Section 153Bclear

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Key Topics

Section 1328Section 144C6Section 1532Section 153(1)2Limitation/Time-bar2

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

M/S. K.C.C. SOFTWARE LTD. vs. DIRECTOR OF INCOME TAX (INV.)

The appeal is dismissed subject to the aforesaid

C.A. No.-000769-000769 - 2008
Supreme Court
29 Jan 2008
For Respondent: Director of Income Tax (Inv.) and Ors
Section 132Section 132(3)

153B the period of assessment is continuing. The amount even though withdrawn has not been taken to the consolidated funds. There is no appropriation in that sense. 10. It was stated that the order passed under Section 132 (3) was revoked but a fresh order was passed. The money has been withdrawn in terms of \023Search and Seizure Manual