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Deduction under section 80-IB(10) of the Income Tax Act will be available in respect of additional income offered in a statement under section 132(4), duly declared in return filed u/s 153A[Malpani Estates vs. ACIT, ITAT, Pune].
For the purpose of indexation, the date should be reckoned from the date from which the original owner held the property [ITO vs. Mrs. Bibi Siddiqua Husaini, ITAT – Mumbai].
Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities [Reiter India Pvt. Ltd. vs. Commissioner of Customs (Import) [2014 (8) TMI 318- CESTAT Mumbai].
For Delhi cooperative societies panel http://www.delhi.gov.in/wps/wcm/conn...ed+Accountants
For the purpose of indexation, the date should be reckoned from the date from which the original owner held the property [ITO vs. Mrs. Bibi Siddiqua Husaini, ITAT – Mumbai].
Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities [Reiter India Pvt. Ltd. vs. Commissioner of Customs (Import) [2014 (8) TMI 318- CESTAT Mumbai].
For Delhi cooperative societies panel http://www.delhi.gov.in/wps/wcm/conn...ed+Accountants