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4 results for “penalty u/s 271”+ Section 2(47)clear

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Key Topics

Section 271(1)(c)3Section 54F3Section 260A2Section 3022Section 3642Section 2012Penalty2

Commissioenr of Income Tax vs. Dr. T. Ravi Kumar

ITTA/399/2011HC Telangana24 Jul 2013
Section 143(3)Section 271(1)(c)

u/s 143(3)?” 3. The counsel for the appellant and the assessee has taken us to the judgment of ITAT which held as under:- We have heard rival submissions and considered them carefully. After considering the submissions and perusing the material on record, we find that the id. CIT (A) was justified in canceling the levy of penalty

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

ITTA/406/2005HC Telangana19 Oct 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 2(47)Section 271(1)(c)
Section 45(1)
Section 48
Section 54F

u/s 54F of the Income Tax Act, 1961? ITA No. 405/2005 (3) Whether the Income Tax Appellate Tribunal was correct in taking the market value of the shares quoted at the stock exchange on 05.05.1998 as the basis for computing the capital gains under Section 48 of the Income Tax Act?" 2. ITA No.389/2007 filed by the Director of Income

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

47. Determining whether a practice is preparatory or auxiliary requires asking whether the activity undertaken at the fixed place of business is an essential and significant part of the activity of the enterprise as a whole. In National Petroleum Construction Company vs. DIT (IT) (2016) 383 ITR ITA 621/2017 & connected matters Page 50 of 85 648 (Del), it was held

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

47 70. PW-25 Dr. Nandineni Madhusudan Reddy, Staff Scientist, Laboratory of DNA Finger Printing Services, CDFD, Hyderabad has proved the DNA test report, as per which, the DNA Profile of skeleton remains of 'H'. could not be found in any of the bones seized by Noida Police or CBI. Issues arising in this appeal 71. The issues that survive/arise