Tag Archive: proviso

Question: Whether penalty u/s 270A can be saved for deduction claimed as business deductible expenditure for payment of Cess on income tax and surcharge in any previous year?

Question: Whether penalty u/s 270A can be saved for deduction claimed as business deductible expenditure for payment of Cess on income tax and surcharge in any previous year? Key words: Penalty u/s 270A, 270A, Penalty, penalty u/s 270A can be saved,…
Read more

155 155(18), 270A, 40

September 30, 2022

Q Can condonation of delay in filing appeal be acceded without a written request? The Hon’ble ITAT, Agra passed the order in the similar circumstances in the case of Netra Pal Singh v. Asstt. CIT on dated 23 April 2003 vide IT(SS)A No. 89/Del/1997 Block period 1985-86 to 1995-96

Q Can condonation of delay in filing appeal be acceded without a written request? The Hon’ble ITAT, Agra passed the order in the similar circumstances in the case of Netra Pal Singh v. Asstt. CIT on dated 23 April 2003…
Read more

253(3), 253(3) proviso, AY 1992-93, In favour of Revenue, ITAT Agra

August 10, 2022