Judgements by Poojitha Raam

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

Poojitha Raam 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 | 123 Views

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

Poojitha Raam 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 | 121 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 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 | 93 Views

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

Poojitha Raam 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 | 84 Views

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

Poojitha Raam 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 | 74 Views

Unexplained expenditure which is deemed to be the income of the assessee shall not be allowed as a deduction

Poojitha Raam 23 September 2021 at 15:02

This appeal filed by the Revenue is directed against CIT(A) - 3, Hyderabad’s order dated 09/12/2016 for AY 2008-09 involving proceedings u/s 143(3) r.w.s. 144 of the Income- Tax Act, 1961

Posted in Income Tax | 111 Views

Can amounts actually paid during the year be disallowed u/s 40(a)(ia) of the Income Tax Act?

Poojitha Raam 23 September 2021 at 15:02

This appeal filed by the Assessee is directed against CIT (A) – 6, Hyderabad’s order dated 10/02/2017 involving proceedings u/s 143(3) of the Income- Tax Act, 1961; in short “the Act”, on the following grounds of appeal

Posted in Income Tax | 129 Views

Proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961

Poojitha Raam 23 September 2021 at 15:01

All these appeals filed by the assessee are directed against CIT(A) - 12, Hyderabad’s separate orders, all dated, 25/02/2021 for AYs 2012-13 to 2018-19 involving proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961.

Posted in Income Tax | 179 Views

Addition of deemed dividend u/s.2(22)(e) of the Income Tax Act

Poojitha Raam 23 September 2021 at 15:01

These two appeals are filed by the Revenue against the order dated 30/03/2017 passed by CIT(A)-27, New Delhi for assessment year 2006-07 & 2011-12 respectively.

Posted in Income Tax | 116 Views

When is the original notice of demand not required as per Rule 45 of the Income Tax Rules, 1962?

Poojitha Raam 23 September 2021 at 15:01

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-38, Delhi dated 08.08.2017 for Assessment Years 2013-14.

Posted in Income Tax | 118 Views