Judgements and Orders, Supreme Court and High courts of India

Provision to allow deduction u/s 80P(2)(a) of the Income Tax Act

Poojitha Raam Vinay 02 October 2021 at 13:17

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 30.03.2019. The relevant assessment year is 2016-2017.

Posted in Income Tax | 152 Views

Guidance value as per the provisions of section 50C of the I.T.Act for calculating capital gains

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 29.11.2019. The relevant assessment year is 2008-2009.

Posted in Income Tax | 121 Views

Condonation petition for belated filing of Form No.10 under the Income Tax Act

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 31.08.2020. The relevant assessment year is 2016-2017.

Posted in Income Tax | 118 Views

Is a co-operative society eligible to claim deduction u/s 80P of the Income Tax Act?

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 26.03.2021. The relevant assessment year is 2015-2016.

Posted in Income Tax | 157 Views

Accounting discrepancies cannot be termed as suppression of purchases in the strict sense

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 14.08.2017. The relevant assessment year is 2006-2007.

Posted in Income Tax | 141 Views

Is a taxpayer eligible for deduction u/s 80P of the Income Tax Act if it is registered under the Karnataka Souhardha Sahakari Act, 1997?

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal at the instance of the assessee is directed against the CIT(A)�s order dated 07.06.2021. The relevant assessment year is 2017-2018.

Posted in Income Tax | 113 Views

Which business restructuring can be termed as demerger under the Income Tax Act?

Poojitha Raam Vinay 02 October 2021 at 13:16

The present appeal filed by the Revenue and C.O. filed by the assessee feeling aggrieved by order of Ld. CIT(A)-2, Amritsar, on the ground mentioned in the memo of appeal and in Cross objection filed by the assessee.

Posted in Income Tax | 122 Views

Rejection or non-entertainment of additional evidence filed under rule 46A is unwarranted and against law, states ITAT

Poojitha Raam Vinay 02 October 2021 at 13:16

This appeal is filed by the assessee against the order passed by the ld. CIT(A) dated, 30.11.2018 for A.Y. 2010-11.

Posted in Income Tax | 116 Views

To assume a valid jurisdiction u/s 147 of the Income Tax Act, the AO must form a reason to believe on his own - Clarifies ITAT

mahendra gargieya 02 October 2021 at 13:16

This is the appeal filed by the assessee against the order of the ld. CIT(A), Alwar dated 30/10/2019 for the A.Y. 2008-09

Posted in Income Tax | 128 Views

SCN issued by DRI stayed for lack of authority under Customs Act

Bimal Jain 30 September 2021 at 09:38

In M/s. Aktel by Proprietorship Anand Kumar and Ors v. Union of India and Ors. [WPO No. 822 of 2021] the writ petition in the current matter has been filed by M/s. Aktel by Proprietorship Anand Kumar and Ors("the Petitioners") against Show Cause Noti

Posted in Custom | 231 Views