Case Law Details
Case Name : Jehangir HC Jehangir Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Mumbai
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1. Briefly stated the assessee, being resident individual engaged in development of land by construction of residential/ commercial premises, was assessed for impugned AY u/s 143(3) at Rs. 28,20,17,740/- after certain adjustments/ dis allowances as against returned income of Rs. 18,95,66,240/-. One of the dis allowances pertained to dis allowances u/s. 40(a)(ia) amounting to Rs. 1,81,29,209 for non- deduction of tax at source on certain Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Author Bio
excellent discussion. Kindly cite me more cases of applicability of sec. 292B in defective penalty cases.
my mail id is :
slbansal_2002@yahoo.com