Pattambi Service Co-op Bank Ltd. and Ors. vs UOI and Anr.
Notices to furnish deposit details against co-operative society by Revenue-Section 133(6) of the Income Tax Act, 1961. Constitutional validity of words "enquiry or" and "second proviso" in section 133(6) of the Act, 1961-Notices issued by department against petitioners co-operative banks to furnish details of cash deposit. Constitutional validity of section 133(6) of t [LexDoc Id : 477992]
Katyani Shiksha Prasar Samiti vs ACIT
Addition to the income for donations-Section 10(23C) of the Income Tax Act, 1961. Exemption for donation received for educational purpose. Opportunity of hearing -The AO had made addition to the income of assessee for donations allegedly received by assesse for educational purpose. Assessee claimed exemption for [LexDoc Id : 477945]
Nilkanth Developers vs ITO
Claim on unaccounted Income-Section 80IB (10) of the Income Tax Act 1961. Deduction of Income from Other Sources-Assessee was of the view that deduction under section 80IB (10) would not be claimed on unaccounted income. During Assessment, the Assessee could not [LexDoc Id : 475429]
