Page 70 - Arthyog_FilBook_05 05 2024 (1)
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+                        , 'ii*  .     +                       &   )   . ) !!          . (   !    /
                   'N ))( N*              )(
                  B              ,  C &   ?            C .       &  &      .           #               #+            .
                                                          "     &    .  !          .         "          !
                         &   ) !!                  &   A           ) !!            A         (. !
                     "     &    .  !          .         "          !                     &   )   . ) !!
                         &   A        4          )   . ) !!            A        4
                      ?    &  "                 #   .            &&  "    .      &   ?                 %
                     .                             #  .     +                  9/&         -              #  &   ?
                            !     %  .        ! C &   ?            C    &  "     .               ,   .     +          &&
                   .       &  &     .           #            #+' *        :          +       % EF       &
                    .              %       &    .                    1                      ?
                             #                                   #+' *           &      1        &      &&  "    .
                    &   ?                  9/&                      #+           &           !     %  . C &   ?
                            C    &  "     .               ,
                37.    (      )     . Siemens Financial Services (P.) Ltd. Vs. Dy. CIT [2023] 457 ITR 647 (Bombay)
                                    E0+ 1          D       &   .          ,                .  &   ?             1
                                             1      1  /     % 1             1           U 7     +       % EF
                             &    %               &       .               &&  "   1     :                     &
                   &  "        .  !               ,  .  !       &   )   . ) !!                  &   A        4
                      )   . ) !!            A        4
                38.    (            . Shri Vardhaman Multi Staet Cooperative Credit Society Ltd. Vs. Income Tax
                   Officer [2024] 160 taxmann.com 220 (Bombay)[23-01-2024]                     7
                                          # .         !         =$ R;       ; ;=$==   .         &      &&  "    .
                         &   ) !!         1     1                        , ' *                    , '  *
                                :                        1          :
                39.    (            . Kartik Sureshchandra Gandhi Vs. ACIT [2023] 295 Taxman 442 (Bombay)
                               7     +          ) !!          1            %                            #
                            .  !  &   ?             '      )( *      &   ?             1     %      %  &&  "
                            ,               1   %            ' *' *                                      %
                   +         ) !!                        %                   )(       &&           !          "    !&
                                 !                                                    # 1         :
                  Escapement of income Below 50 Lacs Limit :
                39.    CBDT Instruction No. 01/2022 dated 11th May, .2022  1
                                        &        %          !          =$ -;    =$  ; ,     =$ ,; R
                    .                &   ?                    ' *'b*        .  ?       !             !      %        "
                       &         !                  ,$ $$ $$$I;    !
                40.    (            . Adroit Financial Services (P.) Ltd. Vs. ACIT [2023] 146 taxmann.com 510
                   (Delhi)[22-09-2022]                 7     +       % EF
                             #+' *       = ; ;=$==       %                     !    &        %  .         !
                   =$ -;       &                            #+' *        !         %        "      &         !
                   1       1     ,$          !& %                   &                  ) A  (                I=$==
                           ;,;=$==    !  1         :
                41.    (            . Ajay Bhandari Vs. Union of India [2022] 288 Taxman 217 (Allahabad)
                        7     .         !          =$ -;      =$ ,; R      !   .              &  %       !         /
                   1                 ,$ $$ $$$I;                                1        !                 !
                   &  "         .                 &        %           !       &  "        .              #+
                                  <       +    =$=



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                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
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