113235 |
Taxpundit |
523Taxpundit96 |
Sushilabai Dnaneshwar Vansale |
DCIT |
Pune Tribunal |
ITAT |
|
Pune |
SATBEER SINGH GODARA & DIPAK P. RIPOTE |
I.T.A.No.2829/PUN./2016 |
15/05/2023 |
132(4A) 158BC |
1997-98 2002-03 |
Partly |
1 |
|
|
113173 |
Taxpundit |
523Taxpundit34 |
Pyramid Films International |
Deputy Commissioner of Income Tax |
MADRAS High Court |
High Court |
MADRAS |
|
MAHADEVAN & MOHAMMED SHAFFIQ |
Tax Case (Appeal) No. 1976 of 2008 |
19/01/2022 |
260-A 132(4) 158BC 131 |
1996-97 |
Dismissed |
1 |
|
|
112819 |
Taxpundit |
423Taxpundit44 |
Gautam Chadha (Late) |
ACIT |
DELHI Tribunal |
ITAT |
|
DELHI |
N.K. CHOUDHRY & B.R.R. KUMAR |
ITA No. 5785/Del/2016 |
03/04/2023 |
158A(1) 256 257 261 |
2012-13 |
Dismissed |
1 |
|
|
112724 |
Taxpundit |
323Taxpundit265 |
PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA |
COSMAT TRADERS PVT LTD |
CALCUTTA High Court |
High Court |
CALCUTTA |
|
T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA |
ITAT/78/2022 IA No.GA/2/2022 |
15/11/2022 |
143(2) 158BC 292BB |
2012-13 |
Dismissed |
1 |
|
|
112300 |
Taxpundit |
123Taxpundit45 |
K L Swamy |
Commissioner of Income Tax & Anr |
Supreme Court |
Supreme Court |
|
|
M.R.SHAH |
CIVIL APPEAL NO. 3704 OF 2012 |
13/01/2023 |
113 158BD 158BFA(1) 234A |
|
Partly |
1 |
|
|
112133 |
Taxpundit |
2211Taxpundit70 |
DCIT |
Surendra Kumar Agarwal(HUF) |
Guwahati Tribunal |
ITAT |
|
Guwahati |
MANISH BORAD & SONJOY SARMA |
ITA 201 / GTY / 2019 |
22/11/2022 |
263 143(3) 158BD |
2007-08 |
Dismissed |
1 |
|
|
112105 |
Taxpundit |
2211Taxpundit42 |
PCIT |
PGF LTD |
Delhi High Court |
High Court |
Delhi |
|
MANMOHAN & MANMEET PRITAM SINGH ARORA |
ITA 528/2019 |
14/11/2022 |
32 153A 158BI |
2000-01 2003-04 |
Dismissed |
1 |
|
|
111656 |
Taxpundit |
226Taxpundit21 |
EY Global Services Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
SHAMIM YAHYA & ASTHA CHANDRA |
ITA No.7017,7018,7019,7020/Del./2019 |
01/06/2022 |
158A |
2012-13 2013-14 2014-15 |
Allowed |
1 |
|
|
111525 |
Taxpundit |
225Taxpundit5 |
Asha Agrawal & ANR. |
Asst. Commissioner of Income Tax |
Allahabad Tribunal |
ITAT |
|
Allahabad |
SHRIVIJAY PAL RAO & RAMIT KOCHAR |
ITA 128 / ALLD / 2017 |
29/04/2022 |
143(2) 158BC(a) 132(1) |
|
Partly |
1 |
|
|
111435 |
Taxpundit |
222Taxpundit7 |
L&T Hochtief Seabird Joint Venture |
Dy. Commissioner of Income Tax |
Mumbai Tribunal |
ITAT |
|
Mumbai |
PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL |
ITA No. 669/Mum/2010 |
15/02/2022 |
234B 158A 158A (1) |
2006-07 |
Assessee |
1 |
|
|
111350 |
Taxpundit |
1021Taxpundit1150 |
Modtech Industries |
DCIT |
Tribunal Delhi |
ITAT |
|
Delhi |
AMIT SHUKLA JM & PRASHANT MAHARISHI AM |
I.T.As. No.8045/DEL/2019 |
13/10/2021 |
132(1) 153C 153A 153 158BD |
2015-16 |
Assessee |
1 |
|
|
111072 |
Taxpundit |
1021Taxpundit872 |
DCIT |
Frost Falcon Distilleries Ltd. |
Tribunal Delhi |
ITAT |
|
Delhi |
ANIL CHATURVEDI AM & SANJAY GARG JM |
ITA No.7713/Del/2018 |
07/10/2021 |
158BB 158BH 153A |
2008-09 |
Assessee |
1 |
|
|
110898 |
Taxpundit |
1021Taxpundit698 |
Punnie BKO |
ACIT |
Tribunal Chandigarh |
ITAT |
|
Chandigarh |
ANNAPURNA GUPTA AM & R.L.NEGI JM |
ITSS(A) No.1/Chd/2018 |
30/09/2021 |
11 147 148 127 158BFA(2) 158BD 153A 263 292B |
1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 |
Partly |
1 |
|
|
110805 |
Taxpundit |
1021Taxpundit605 |
Mohan Manoj Dhupelia |
DCIT |
Tribunal Mumbai |
ITAT |
|
Mumbai |
MAHAVIR SINGH VP |
ITA No. 4202/Mum/2019 |
30/09/2021 |
5(2) 6(4) 147 158A(1) |
2014-15 |
Statistical Purpose |
1 |
|
|
110270 |
Taxpundit |
1021Taxpundit70 |
State Bank of Patiala |
ITO |
Tribunal Amritsar |
ITAT |
|
Amritsar |
LALIET KUMAR JM & DR. MITHA LAL MEENA AM |
I.T.A Nos. 450 to 453/ASR/2018 |
24/09/2021 |
201(1) 197 191 158A 10(23C)(vi) 12AA |
2013-14 2014-15 2015-16 2016-17 |
Statistical Purpose |
1 |
|
|
109469 |
Taxpundit |
921Taxpundit1013 |
Kuber Products P Ltd |
ACIT |
Tribunal Delhi |
ITAT |
|
Delhi |
SUDHANSHU SRIVASTAVA JM & PRASHANT MAHARISHI AM |
ITA No. 1123 & 1124/Del/2019 |
13/09/2021 |
153C 68 132(4) 260A 153A 158BB(1) |
2012-13 2013-14 |
Assessee |
1 |
|
|
109291 |
Taxpundit |
921Taxpundit835 |
Bhola Singh Thakur |
ITO |
Tribunal Indore |
ITAT |
|
Indore |
RAJPAL YADAV VP & MANISH BORAD AM |
ITA No.823/Ind/2018 |
09/08/2021 |
292BB 68 158BC(a) |
2010-11 |
Assessee |
1 |
|
|
109258 |
Taxpundit |
921Taxpundit802 |
Navin Jain |
DCIT |
Tribunal Lucknow |
ITAT |
|
Lucknow |
A. D. JAIN VP & T. S. KAPOOR AM |
I.T.(SS)A. Nos.639 to 641/Lkw/2019 |
03/08/2021 |
153D 153A 153C 153B 158BG 144BA |
2015-16 2016-17 2017-18 |
Partly |
1 |
|
|
109105 |
Taxpundit |
921Taxpundit649 |
Nandi Hills Hotels & Resorts Ltd. |
ACIT |
Tribunal Bangalore |
ITAT |
|
Bangalore |
N.V. VASUDEVAN VP & B.R. BASKARAN AM |
IT(SS)A No.1/Bang/2016 |
08/09/2021 |
113 158BD 158BC 163 154 |
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 |
Assessee |
1 |
|
|
108540 |
Taxpundit |
921Taxpundit84 |
P. Ranga Reddy (HUF) |
ACIT |
Tribunal Hyderabad |
ITAT |
|
Hyderabad |
S.S. GODARA JM & L. P. SAHU AM |
ITA No. 377/Hyd/16 |
27/08/2021 |
148 147 158BD 2(14) |
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 |
Partly |
1 |
|
|
107981 |
Taxpundit |
821Taxpundit777 |
Navin Jain |
DCIT |
Tribunal Lucknow |
ITAT |
|
Lucknow |
A. D. JAIN VP & T. S. KAPOOR AM |
I.T.(SS)A. Nos.639 to 641/Lkw/2019 |
03/08/2021 |
153D 153A 153C 153B 158BG 144BA |
2015-16 2016-17 2017-18 |
Partly |
1 |
|
|
107813 |
Taxpundit |
821Taxpundit609 |
ACIT |
Vision Town Planners Pvt. Ltd. |
Tribunal Delhi |
ITAT |
|
Delhi |
AMIT SHUKLA JM & PRASHANT MAHARISHI AM |
I.T.A. No.4460/DEL/2014 |
13/08/2021 |
132 153C 153A 158BD 132(4A)(i) 292C(1)(i) |
2010-11 |
Assessee |
1 |
|
|
107737 |
Taxpundit |
821Taxpundit533 |
Sequence Estate Pvt. Ltd. |
DCIT |
Tribunal Delhi |
ITAT |
|
Delhi |
N.K. BILLAIYA AM & MADHUMITA ROY JM |
I.T(SS)A. No.1/Del/2017 |
11/08/2021 |
158BFA(2) |
1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 |
Statistical Purpose |
1 |
|
|
107610 |
Taxpundit |
821Taxpundit406 |
IBM India Private Limited |
DCIT |
Tribunal Bangalore |
ITAT |
|
Bangalore |
Chandra Poojari, AM & George George K, JM |
IT(IT)A No.372/Bang/2016 |
05/08/2021 |
158A(5) 9(1)(vi) |
2014-15 |
Assessee |
1 |
|
|
106936 |
Taxpundit |
721Taxpundit1449 |
Romesh Sharma |
DCIT |
Tribunal Delhi |
ITAT |
|
Delhi |
R.K. PANDA AM & AMIT SHUKLA JM |
I.T. (S.S).A.No.2/Del./2017 |
27/07/2021 |
132(1) 220(2) 276C(2) 158BC 131 144 |
1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 |
Statistical Purpose |
1 |
|
|
106754 |
Taxpundit |
721Taxpundit1267 |
ACIT |
Everglades |
Tribunal Bangalore |
ITAT |
|
Bangalore |
N.V. VASUDEVAN VP & B. R. BASKARAN AM |
ITA No.347/Bang/2012 |
23/07/2021 |
132 153C 158BD 153A 132 |
2007-08 |
Revenue |
1 |
|
|
106219 |
Taxpundit |
721Taxpundit732 |
ACIT |
K.K. Jerath |
Tribunal Chandigarh |
ITAT |
|
Chandigarh |
N.K. SAINI VP & R.L NEGI JM |
ITSS/74/CHD/2004 |
08/07/2021 |
132 69 131 47A(1) 91 92 158BC 132A 55A 158BB |
1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 |
Assessee |
1 |
|
|
106070 |
Taxpundit |
721Taxpundit583 |
Skytone Capital Services Ltd. |
ACIT |
Tribunal Delhi |
ITAT |
|
Delhi |
R.K. PANDA AM & SUDHANSHU SRIVASTAVA JM |
IT(SS)A No.145/Del/2007 |
08/07/2021 |
158BD 69C 132 132A |
1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 |
Assessee |
1 |
|
|
105733 |
Taxpundit |
721Taxpundit246 |
Pravinkumar Valjibhai Pujara HUF |
ITO |
Tribunal Ahmedabad |
ITAT |
|
Ahmedabad |
RAJPAL YADAV VP & WASEEM AHMED AM |
ITA No. 142/AHD/2016 |
28/06/2021 |
69 158BD 158BC |
2011-12 |
Partly |
1 |
|
|
105590 |
Taxpundit |
721Taxpundit103 |
ACIT |
Sri Harmahender Singh Bagga |
Tribunal Hyderabad |
ITAT |
|
Hyderabad |
S.S.GODARA JM & LAXMI PRASAD SAHU AM |
IT(SS)A No. 69/Hyd/05 |
28/06/2021 |
158BC |
1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 |
Partly |
1 |
|
|
105518 |
Taxpundit |
721Taxpundit31 |
ACIT |
Sanjeev Goyal |
Tribunal Delhi |
ITAT |
|
Delhi |
O.P. KANT AM & KULDIP SINGH JM |
IT(SS)A No.81/Del/2004 |
28/06/2021 |
132(1) 158BC 253(2) 154 132(4A) |
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 |
Statistical Purpose |
1 |
|
|
105474 |
Taxpundit |
621Taxpundit881 |
The City and Industrial Development Corporation of Maharashtra Ltd |
PCIT |
Tribunal Mumbai |
ITAT |
|
Mumbai |
PRAMOD KUMAR VP & RAVISH SOOD JM |
ITA No. 795/Mum/2021 |
28/06/2021 |
153 129 10 158A 245C 245D 245R |
2016-17 |
Assessee |
1 |
|
|
105473 |
Taxpundit |
621Taxpundit880 |
Piramal Investment Opportunities Fund |
PCIT |
Tribunal Mumbai |
ITAT |
|
Mumbai |
PRAMOD KUMAR VP & RAVISH SOOD JM |
ITA No. 700/Mum/2021 |
28/06/2021 |
153 129 10 158A 245C 245D 245R |
2015-16 |
Assessee |
1 |
|
|
105085 |
Taxpundit |
621Taxpundit492 |
Banwari Lal Sharma |
ITO |
Tribunal Jaipur |
ITAT |
|
Jaipur |
SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM |
ITA Nos. 475/JP/2019 |
14/06/2021 |
160 50C 292BB 158BC 161 162 147 50C(2)(a) |
2008-09 |
None |
1 |
|
|
105084 |
Taxpundit |
621Taxpundit491 |
Banwari Lal Sharma |
ITO |
Tribunal Jaipur |
ITAT |
|
Jaipur |
SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM |
ITA Nos. 475/JP/2019 |
14/06/2021 |
160 50C 292BB 158BC 161 162 147 50C(2)(a) |
2008-09 |
None |
1 |
|
|
104782 |
Taxpundit |
621Taxpundit190 |
Dheeraj Thakran |
ITO |
Tribunal Delhi |
ITAT |
|
Delhi |
R.K. PANDA AM & SUCHITRA KAMBLE JM |
ITA No.2761/Del/2016 |
28/05/2021 |
158BC 144 80C 24 194A(a) |
2011-12 |
Partly |
1 |
|
|
104425 |
ITR_ITAT |
(2020) 59 CCH 0507 ChdTrib (2020) 208 TTJ 1156 (Chd) : (2020) 83 ITR (Trib) 0194 (Chandigarh) |
Smt. Shobha Rani And Anr. (Legal Heir Late Shripremparkash, C/O M/S Parkashkaryana Store) |
Assistant Commissioner Of Income Tax |
ITAT CHANDIGARH |
ITAT |
|
Chandigarh |
SANJAY GARG, JM. & SMT. ANNAPURNA GUPTA, AM. |
IT(SS) No(s). 2/CHD/2016 & 3/CHD/2016 |
06/08/2020 |
132 132A 143(3) 147 148 158BC 158BD 158BE(1)(b) 158BFA 250(6) |
1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 |
|
1 |
|
|
104390 |
ITR_ITAT |
(2020) 60 CCH 0347 PuneTrib (2020) 83 ITR (Trib) 0032 (Pune) |
Deputy Commissioner Of Income Tax |
M/S. Marigold Premises Pvt. Ltd. |
ITAT PUNE |
ITAT |
|
Pune |
P.M. JAGTAP, VP. KZ & PARTHA SARATHI CHAUDHURY, JM. |
ITA No.1874/PUN/2017 |
25/09/2020 |
80IA(4) 80IA(4)(iii) 143(3) 158A(1) |
2012-13 |
|
1 |
|
|
104231 |
ITR |
(2020) 109 CCH 0232 KarHC (2021) 430 ITR 0070 (Karn) |
Commissioner Of Income Tax And Anr. |
H.E. Panduranga |
HIGH COURT OF KARNATAKA |
High Court |
Karnataka |
|
ALOK ARADHE & H.T.NARENDRA PRASAD, JJ. |
I.T.A. NO.211 OF 2013 |
08/09/2020 |
132 143(3) 147 158BA 260A |
1996-97 |
|
1 |
|
|
104174 |
ITR |
(2020) 109 CCH 0166 ChenHC (2021) 197 DTR 0099 (Mad) : (2020) 429 ITR 0186 (Mad) |
Principal Commissioner Of Income Tax |
Rakesh Sarin |
HIGH COURT OF MADRAS |
High Court |
Madras |
|
T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN, JJ. |
T.C.A.Nos.1060 of 2019; 18 and 72 to 78 of 2020 |
16/10/2020 |
131 132 133A 139 143(3 143(3) 153BC 158BB 158BH 260A |
2003-04 |
|
1 |
|
|
104170 |
ITR |
(2020) 108 CCH 0173 KolHC (2020) 429 ITR 0143 (Cal) |
Principal Commissioner Of Income Tax-7, Bengaluru |
Income Tax, Settlement Commission (I.T. & W.T.) |
HIGH COURT OF CALCUTTA |
High Court |
Calcutta |
|
DEBANGSU BASAK, J. |
W.P. No. 849 of 2010 |
17/06/2020 |
2(47)(ii) 4(3) 45 45E 47 47(ii) 47(iii) 47(iv) 48 55(2)(a) 158BB 256(1) |
2004-05 |
|
1 |
|
|
104060 |
ITR |
(2020) 108 CCH 0127 GujHC : (2020) 196 DTR 0147 (Guj) : (2020) 427 ITR 0091 (Gujarat) : (2020) 273 TAXMAN 0297 (Gujarat) |
Commissioner Of Income Tax |
Naman Associates |
HIGH COURT OF GUJARAT |
High Court |
Gujarat |
|
J.B.PARDIWALA & BHARGAV D. KARIA, JJ. |
R/TAX APPEAL NO. 1180 of 2006 |
24/07/2020 |
2(47) 132(4A) 133(6) 158B(b) 158BB 158BC 158BD 256 260A |
1996-97 1997-98 1998-99 1999-00 2000-01 |
|
1 |
|
|
103897 |
ITD |
(2020) 59 CCH 0509 MumTrib (2021) 209 TTJ 0694 (Mumbai) : (2020) 185 ITD 0324 (Mumbai-Trib) |
Narang International Hotels Pvt. Ltd. |
Deputy Commissioner Of Income Tax |
ITAT BOMBAY |
ITAT |
|
Bombay |
MAHAVIR SINGH, VP & M. BALAGANESH, AM. |
IT(SS) A No. 94/Mum/2008 |
10/08/2020 |
132 132(1) 132(1)(iii) 132(1)(v) 132(3) 132(4) 132(8A) 144 158BC 158BE 158C 220(2) |
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 |
|
1 |
|
|
103835 |
ITD |
(2020) 58 CCH 0125 JaipurTrib (2020) 184 ITD 0487 (Jaipur-Trib) : (2020) 77 ITR (Trib) 0501 (Jaipur) |
M/S Singhania University Pacheri Bari |
Commissioner Of Income Tax (Exemptions) |
ITAT JAIPUR |
ITAT |
|
Jaipur |
VIJAY PAL RAO, JM. & VIKRAM SINGH YADAV, AM. |
ITA. No. 1012/JP/2016 |
03/01/2020 |
10 10(1)(k) 10(22)) 10(23)(iiiab) 10(23C) 10(23C)(iiiab) 10(23C)(vi) 10A 11 11(2) 11(5) 12 12AA 12AA(3) 80G(2) 80G(5C) 143(2) 143(3) 115BBC 158BC 254 263 263(1) 29 |
2009-10 |
|
1 |
|
|
103737 |
DTR_ITAT |
(2020) 60 CCH 0193 PuneTrib (2020) 208 TTJ 0273 (Pune) : (2020) 195 DTR 0193 (Pune)(Trib) |
Purnachandra Janardhan Rao & Anr. |
Deputy Commissioner Of Income Tax & Anr. |
ITAT PUNE |
ITAT |
|
Pune |
R.S. SYAL, VP & PARTHA SARATHI CHAUDHURY, JM. |
ITA No. 993/PUN/2016, 1259/PUN/2016 |
16/10/2020 |
143(3) 144 158BE 132 245C |
1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 |
|
1 |
|
|
103725 |
DTR_ITAT |
(2019) 55 CCH 0601 JaipurTrib (2020) 208 TTJ 0115 (Jp) : (2020) 195 DTR 0001 (Jp)(Trib) : (2019) 72 ITR (Trib) 0117 (Jaipur) |
M/S Stone Age Pvt. Ltd. (Formerly Known As M/S Stone Age Ltd.) |
Deputy Commissioner Of Income Tax |
ITAT JAIPUR |
ITAT |
|
Jaipur |
RAMESH C SHARMA, AM. & VIJAY PAL RAO, JM. |
ITA No. 690/JP/2018 |
11/04/2019 |
69 132(4) 133A 133A(3)(iii) 143(3) 158BB |
2013-14 |
|
1 |
|
|
103619 |
DTR_ITAT |
(2020) 58 CCH 0221 RanchiTrib (2020) 203 TTJ 0955 (Ranchi) : (2020) 190 DTR 0248 (Ranchi)(Trib) : (2020) 181 ITD 0368 (Ranchi-Trib) |
M/S. Rajat Minerals Pvt. Ltd. And Anr. |
Deputy Commissioner Of Income Tax |
ITAT RANCHI |
ITAT |
|
Ranchi |
PRADIP KUMAR KEDIA, AM. & MADHUMITA ROY, JM. |
I.T(SS).A. Nos. 41 to 47/Ran/2019 & 48 to 54/Ran/2019 |
20/01/2020 |
2(22)(e) 68 69 132 132(1) 132(4) 132A 143(1) 143(2) 143(3) 153A 153C 153D 158BC 250(6) |
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 |
|
1 |
|
|
103566 |
DTR |
(2020) 109 CCH 0166 ChenHC (2021) 197 DTR 0099 (Mad) : (2020) 429 ITR 0186 (Mad) |
Principal Commissioner Of Income Tax |
Rakesh Sarin |
HIGH COURT OF MADRAS |
High Court |
Madras |
|
T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN, JJ. |
T.C.A.Nos.1060 of 2019; 18 and 72 to 78 of 2020 |
16/10/2020 |
131 132 133A 139 143(3 143(3) 153BC 158BB 158BH 260A |
2003-04 |
|
1 |
|
|
103543 |
DTR |
(2019) 106 CCH 0448 ChenHC: (2020) 196 DTR 0305 (Mad) : (2020) 423 ITR 0568 (Mad) |
Dr. Bharat Mehta (Deceased) And Mehul Metha |
Deputy Commissioner Of Income Tax And Ors. |
HIGH COURT OF MADRAS |
High Court |
Madras |
|
R.SURESH KUMAR, J. |
W.P.No.20999 of 2003 and W.P.M.P.No.26089 of 2003 |
31/12/2019 |
132 132(1) 132(1)(iib) 132(1)(iii) 132(1)(v) 132(3) 132(8A) 132A 142( 142(1) 143 143(2) 158B(a) 158BB 158BC 158BD 158BE 158BE(1) 158BE(1)(a) 158BE(1)(b) 158BFA(2) 158BG |
|
|
1 |
|
|
103526 |
DTR |
(2020) 108 CCH 0127 GujHC: (2020) 196 DTR 0147 (Guj) : (2020) 427 ITR 0091 (Gujarat) : (2020) 273 TAXMAN 0297 (Gujarat) |
Commissioner Of Income Tax |
Naman Associates |
HIGH COURT OF GUJARAT |
High Court |
Gujarat |
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J.B.PARDIWALA & BHARGAV D. KARIA, JJ. |
R/TAX APPEAL NO. 1180 of 2006 |
24/07/2020 |
2(47) 132(4A) 133(6) 158B(b) 158BB 158BC 158BD 256 260A |
1996-97 1997-98 1998-99 1999-00 2000-01 |
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1 |
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