Judgements and Orders, Supreme Court and High courts of India
Rejection of books of accounts by invoking provisions of Section 145(3) of the Income Tax Act
Poojitha Raam 23 November 2021 at 11:18
This is an appeal filed by the assessee against the order of ld. CIT(A)-1, Jodhpur (Camp at Jaipur) dated 18.12.2018 pertaining to assessment year 2012-13.
Criteria for levy of penalty u/s 271D of the Income Tax Act
Poojitha Raam 23 November 2021 at 11:18
This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 28.06.2019 pertaining to A.Y 2009-10 wherein the assessee has challenged the confirmation of levy of penalty u/s 271D of the Act.
Criteria for following the Percentage of Completion Method by ignoring AS-7
Poojitha Raam 23 November 2021 at 11:18
This appeal by the Revenue is directed against order dated 21/09/2017 passed by the Ld. Commissioner of Income-tax.
Order passed u/s. 271(1)(c) of the Income Tax Act, 1961
Poojitha Raam 23 November 2021 at 11:18
This appeal has been preferred by the assessee against the order dated 29/01/2018 passed by the learned Commissioner of Income-tax (Appeals)-9, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2009-10
Addition in Share Capital u/s 68 of the Income Tax Act, 1961
Poojitha Raam 23 November 2021 at 11:18
This appeal by the assessee is directed against order dated 14/12/2017 passed by the Ld. Commissioner of Income-Tax.
Tax on Inflated Purchases
Poojitha Raam 23 November 2021 at 11:18
ITA No. 7144/Del/2018 and ITA No.7145/Del/2018 are two separate appeals by the revenue preferred against a consolidated order of the CIT(A)-27, New Delhi dated 13.08.2018 pertaining to A.Y.2015-16 and 2016-17.
Addition on account of alleged unexplained investment in properties
Poojitha Raam 23 November 2021 at 11:18
The Cross appeals by the Department and the Assessee for the A.Y. 2011- 12 and the appeal by the Department for the A.Y. 2007-08 are directed against the separate order each dated 24/02/2014 of the Ld. CIT(A)-1, Ludhiana.
Capital Gain on Transfer of Goodwill to Retiring Partners
Poojitha Raam 23 November 2021 at 11:17
This appeal by the Revenue is against the order dated 09.11.2016 passed by the Commissioner of Income-tax (Appeals)-2, Nashik for assessment year 2008-09.
Assumption of revisionary jurisdiction u/s 263 of the Income Tax Act, 1961
Poojitha Raam 23 November 2021 at 11:17
This appeal preferred by the assessee emanates from the order of the Ld. Pr. Commissioner of Income Tax, Pune-3 dated 31.03.2021 for the assessment year 2014-15 as per the grounds of appeal on record.
Service tax not leviable on commercial coaching or training services
Bimal Jain 23 November 2021 at 09:36
In M/s Asian School of Media Studies v. Commissioner of Central Goods and Service Tax [Final Order Nos. 70251-70252 / 2021 dated November 11, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that the service
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