Section 5 Of The Pml Act - Judgment Search Results

Kailashanand Mission Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)88ITD125(Delhi)

judicial and quasi judicial orders are outside the ambit of section 21 13 in the course of hearing a query was order with retrospective effect while no authority has such powers 5 on the other hand the learned senior departmental representative has the power to grant the registration certificate under the citizenship act and by virtue of section 21 of the general clauses

Dy.Commissioner of Income Tax and Another Vs. Tyazhprom India Pvt. Ltd ...

Court : Income Tax Appellate Tribunal ITAT Delhi

assessing officer passed an order u s 254 r w section 143 3 of the act on 30 09 2009 the above cost thus the recovery amounting to rs 31 42 500 00 have been taken into pandl account in the accounting could not be ascertained as to whether the liability has actually crystallized during the year under consideration the assessing officer also

Shri Gian Ganga Vocational Educational Society Vs. Cit, Rohtak

Court : Income Tax Appellate Tribunal ITAT Delhi

the application of the assessee for grant of registration under section 12a of the income tax act 1961 3 on the the appeal filed by the assessee is allowed ita no 5707 del 2012 17 this appeal by the assessee has been the objects of the applicant are charitable and whether its activities are genuine that in cbdt circular no 11 of 2008

Sumitomo Corporation India Private Limited Vs. Deputy Commissioner of ...

Court : Income Tax Appellate Tribunal ITAT Delhi

25 10 2011 framed u s 143 3 read with section 144c of the act as against the declared income of 19 254 938 946 rs 856 844 783 difference rs 552 616 748 of arm s length margin to international transaction and unique intangibles these facts clearly prove that value addition activities of the assessee can only be expressed as a percentage

M/S. L.G. Electronics India Private Limited Vs. the Asstt. Commissione ...

Court : Income Tax Appellate Tribunal ITAT Delhi

category of measures to curb tax avoidance this set of sections has been described as a new legislation to curb tax the non resident company also disallowance at the rate of 50 of the total expenses incurred on advertisement and sales promotion ae for separately processing as per section 92 of the act cannot be considered as a case of disallowance of amp

Shree Leasing and Industrial Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

tax 8th edn revised by justice s ranganathan at p 5564 which contained the following unlike the appellate authority the tribunal sc supra is a decision rendered firstly under the 1922 act and secondly on facts of the case the withdrawal was

D.R. Vadera Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1984)7ITD264(Delhi)

to schedule i to the wealth tax act 1957 the act the assessee contended that the entire property at 15 barakhamba

Ganga Bishan and Sons Vs. Assessing Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1997)60ITD341(Delhi)

the tribunal vis a vis the levy of penalty under section 271 1 c he stated before us that he had

Mehta Parvesh Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

total income in accordance with the provisions of the it act sub s 3 of s 44aa authorises the board to

iqbal Chand Khurana Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

poothundu plantations p ltd vs agrl ito 1996 221 itr 557 sc in this case it was held that only an 30th april 1986 interest under s 139 8 of the act charged for 8 months subsequently by resorting to the provisions