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3 results for “condonation of delay”+ Section 124(2)clear

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Key Topics

Section 1243Section 12A2

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Maheswara Educational Society, vs. Director of Income Tax (Exemptions)

ITTA/90/2008HC Telangana09 Apr 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

For Appellant: SRI C V NARASIMHAM, ADVOCATEFor Respondent: SRI A RAMAKRISHNA REDDY, SC FOR INCOME
Section 10Section 124Section 12ASection 260Section 260ASection 72A

2 of 72 the appellant applied to All India Council for Technical Education (AICTE) seeking permission for starting an engineering college which was accorded and established in the name of Balaji Institute of Technology and Science with effect from the academic year 2001- 02. After having successfully established two educational institutions, the appellant society further thought of starting a B.Ed