Judgements by Poojitha Raam
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Treatment of sale proceeds u/s 69A of the IT Act
Poojitha Raam 13 September 2021 at 14:13
This appeal filed by the Assessee is directed against the ex-parte Order Dated 27.11.2019 of the Ld. CIT(A)-12, New Delhi, relating to the A.Y. 2011-2012.
Notional annual lettable value u/s 22 of the Income Tax Act, 1961
Poojitha Raam 13 September 2021 at 14:13
These Cross appeals filed by the Revenue and the Assessee assai l the correctness of the order dated 30.12.2019
Disallowance of deduction claimed by a cooperative society u/s 80P(2)(a)(i) of the IT Act
Poojitha Raam 13 September 2021 at 14:13
The assessee has filed this appeal challenging the order dated 06.01.2020 passed by Ld CIT(A), Mangaluru and it relates to the assessment year 2016-17.
Is amount disallowed u/s 41(1) if the assessee has not reconciled and adjusted the receivables?
Poojitha Raam 13 September 2021 at 14:13
The above appeal was disposed of by the ITAT vide its order dated 31.01.2018. The Revenue filed Miscellaneous Petition in MA No.263/Bang/2018 for the limited purpose of non-adjudication of ground Nos. 4 and 5 by the ITAT in its order dated 31.01.2018
Appellant, M/s. Ishita Technologies Pvt. Ltd. (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 03.02.2017 passed by the Commissioner of Income-tax (Appeals)-18, New Delhi qua the a
Claim of CSR under the Income Tax Act, 1961
Poojitha Raam 11 September 2021 at 21:31
This appeal has been preferred by the assessee against the order of the ld. CIT(A) No. 252/16-17 dated 28.03.2017, arising out of the assessment order dated 31.03.2015.
Alleged liability of Genpact India under Sections 115-QA and 115-QB of the Income Tax Act, 1961
Poojitha Raam 11 September 2021 at 21:31
The above cross appeals by the assessee and revenue are preferred against the order of the Commissioner of Income Tax [Appeals] - 35, New Delhi dated 25.10.2017 pertaining to Assessment Year 2014-15.
Criteria for treating a lease as ‘operational lease’ or ‘financial lease’
Poojitha Raam 11 September 2021 at 21:30
This appeal by the revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 22, New Delhi dated 20.12.2017 pertaining to Assessment Year 2013-14.
Issue relating to deletion of penalty levied u/s 271(1)(c) of the Income tax Act, 1961
Poojitha Raam 11 September 2021 at 21:30
The above two separate appeals by the Revenue are preferred against the order of the Commissioner of Income Tax [Appeals] - 35, New Delhi dated 15.12.2017 pertaining to Assessment Years 2006-07 and 2007-08 respectively.
Interest u/s 234B and 234C for default in payment of advance tax
Poojitha Raam 11 September 2021 at 21:30
The present appeals have been fi led by the assessee against the orders of ld. CIT(A)-20, New Delhi dated 28.02.2018 and 28.03.2018.
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