Judgements by Poojitha Raam

Penalty for alleged contravention of provisions of section 269SS of the Income Tax Act

Poojitha Raam 28 August 2021 at 09:33

This appeal has been filed by the Assessee is directed against the order of the Commissioner of Income Tax (�hereinafter called CIT(A)�) order no.

Posted in Income Tax | 102 Views

Accommodation entry in the form of giving bogus donation

Poojitha Raam 28 August 2021 at 09:33

The above two appeals are filed at the instance of the above two assessees against separate order of the ld.CIT(A)-4, Ahmedabad even dated i.e. 30.10.2018 passed for the Asstt.Year 2013-14.

Posted in Income Tax | 263 Views

Deduction u/s. 11 and 12 for an urban development authority

Poojitha Raam 28 August 2021 at 09:33

This assessee�s appeal for A.Y. 2015-16, arises from order of the CIT(A)-9, Ahmedabad dated 21-01-2019, in proceedings under section 143(3) of the Income Tax Act, 1961; in short �the Act�.

Posted in Income Tax | 90 Views

Applicability of provisions u/s section 36(1)(vii) of the Income Tax Act

Poojitha Raam 28 August 2021 at 09:33

Revenue is in appeal before the Tribunal against order of the ld.CIT(A)-10, Ahmedabad dated 19.3.2019 passed for Asstt.Year 2014- 15.

Posted in Income Tax | 68 Views

TDS u/s 194A of the Income Tax Act

Poojitha Raam 28 August 2021 at 09:31

This assessee�s appeal for A.Y. 2012-13, arises from order of the CIT(A)-5, Ahmedabad dated 17-08-2018, in proceedings under section 143(3) r.w.s. 263 of the Income Tax Act, 1961; in short �the Act�.

Posted in Income Tax | 71 Views

Disallowance u/s 36(1)(va) of the Act of delayed deposit of ESI & Employees Provident Fund Contribution

Poojitha Raam 28 August 2021 at 09:31

This is assessee�s appeal for the A.Y 2019-20 against the order, dated 10.12.2019 passed by the National Faceless Appeal Centre (NFAC), New Delhi in the appeal filed by the assessee before the CIT (A)- 9, Hyderabad.

Posted in Income Tax | 174 Views

Interest accrued but not due u/s 37 of the Income Tax Act, 1961

Poojitha Raam 28 August 2021 at 09:31

This appeal is filed by the ld. Dy. Commissioner of Income Tax, Circle 17 (2) New Delhi (the Ld. AO) against the order of the Ld. Commissioner of Income Tax (Appeals)–38, New Delhi, dated 8.09.2017 for assessment year 2005-06.

Posted in Income Tax | 57 Views

Calculation of Equity / Share Capital during a Merger

Poojitha Raam 28 August 2021 at 09:31

This appeal is filed by the assessee against the order of the ld CIT(A)-IV, Kanpur [ The ld CIT (A)] dated 19.03.2018 for Assessment Year 2015-16, wherein, the appeal filed by the assessee against the assessment order passed u/s 143(3) of the Income

Posted in Income Tax | 85 Views

Should losses of trading of securities be treated as speculation loss?

Poojitha Raam 28 August 2021 at 09:31

This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-10, Ahmedabad dated 28-08-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 73 Views

Addition in respect of commission expenses under the Income Tax Act

Poojitha Raam 28 August 2021 at 09:31

This assessee�s appeal for A.Y. 2015-16, arises from order of the CIT(A)-02, Ahmedabad dated 22-11-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short �the Act�.

Posted in Income Tax | 82 Views