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

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

3 of 12 Income Tax (Exemptions), it was noticed that though the appellant society was formed in the year 1989, the applicati()n for registration under Section 12A of the Act was filed only on 30.08.2004. The Director of Income Tax (Exemptions) finally vlde order dated 25.01.2005 granted registration only from financial year 0t.O4.2004 in which the application was made