Section 56(2)(viia)(ii) of the Income Tax Act

Income-tax Act, 2025: s.92

Section 56(2)(viia)(ii) falls under section 56 of the Income-tax Act, 1961, which corresponds to section 92 (Income from other sources) of the Income-tax Act, 2025.

Read section 92 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

26 judgments on BharatTax turn on Section 56(2)(viia)(ii).

Judgments on Section 56(2)(viia)(ii)

Aspen Infra Ventures India Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1747/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Amrutha Agro Estates Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1674/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Budhapalita Timber Estates Private Limited, Vijayawada vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1665/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Arkamitra Realters Private Limited, Vijayawada vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1662/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Greenwood Infracon India Private Limited, Vijayawada vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1661/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Atlanta Rock Gardens Private Limited, Chennai vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1660/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C
Section 56(2)(viia)(ii) Income Tax Act (2025: s.92) — Case Laws | BharatTax