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2 results for “disallowance”+ Rectification u/s 154clear

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Key Topics

Section 1475Section 80P(2)(a)5Section 364Section 1483Section 143(3)3Section 1542Addition to Income2

The Commissioner of Income Tax vs. M/s Kaveri Bar AND Restaurant,

ITTA/575/2017HC Telangana03 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

Section 143(3)Section 147Section 148Section 36

u/s 36(i)(iii) instead of Rs. 13.04 crore in the assessment order has resulted in escapement of income amount of Rs. 4.06 crore (13.04 crore less 8.98 crore). In view of the same I have reasons to believe that income to the tune of Rs. 4.06 crore has escaped assessment for the AY 2010-11 and needs

The Commissioner of Income tax vs. M/s. Nirmala Constructions

The appeal stands dismissed

ITTA/305/2005HC Telangana21 Mar 2016

Cit(A) After The Amendment U/S. 80P(2)(A)(Iii) Of The Act? Iv) Whether, In The Facts & Circumstances Of The Case The

Bench:
Section 154Section 80Section 80P(2)(a)Section 80P(2)(iv)

rectification application was filed before CIT(A) after the amendment u/s. 80P(2)(a)(iii) of the Act? iv) Whether, in the facts and circumstances of the case the ITAT as well as CIT(A) has not illegally and perversely in holding the issue as debatable despite of amendment in Section