Judgements and Orders, Supreme Court and High courts of India
Validity of the reference for special audit u/s 142(2A) of the Income Tax Act
Poojitha Raam 15 October 2021 at 09:54
Al l the above appeals have been preferred by the same assessee against separate orders of the Learned Commissioner of Income Tax (Appeals) -1, Ludhiana [ ( in short the ‘Ld. CIT(A) ] al l dated 25.03.2013
Provisions of levy of penalty u/s 271(1)(c) of the Income Tax Act
Poojitha Raam 15 October 2021 at 09:54
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) -2, Chandigarh [ ( in short the ‘Ld. CIT(A) ] dated 10.01.2018 relating to assessment year 2013-14, passed u/s 250(6) of the
Benefit u/s 11 when there is a violation of section 13 of the Income Tax Act, 196
Poojitha Raam 15 October 2021 at 09:54
The present appeals have been preferred by the revenue against the order dated 24.04.2017 and 15.02.2019 passed u/s 250(6) of the Income Tax Act, 1961.
Is unexplained surrendered income taxed at a higher rate u/s 115BBE?
Poojitha Raam 15 October 2021 at 09:54
The present appeal has been preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax, Patiala [ ( in short the ‘Ld. Pr. CIT dated 31.03.2021 relating to assessment year 2017-18.
The present appeals relate to the same assessee and are against separate orders both dated 31.03.2021 of the Principal Commissioner of Income Tax (Central ) , Ludhiana( in short referred to as “PCIT” ) , passed in exercise of his revisionary jurisdic
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals) , Delhi [ ( in short the ‘Ld. CIT(A) ] Nat ional Faceless Appeal Centre dated 25.05.2021
Provisions of Section 35(1)(ii) of the Income Tax Act 1961 w.r.t donation paid
Poojitha Raam 15 October 2021 at 09:54
The instant appeal filed by the assessee is directed against the order dated 08.05.2018 passed by the Ld. CIT(A)-10, Ahmedabad arising out of the order dated 24.10.2016 passed by the ITO, Ward-1(2)(5), Ahmedabad under Section 143(3) r.w.s. 147 of the
A sundry creditor can either be true or false ; there cannot be any ad-hoc disallowance
Poojitha Raam 15 October 2021 at 09:53
The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-1, Vadodara (“CIT(A)” in short) dated 09.09.2019 passed for Assessment Year 2015-16.
Provisions of Section 43B when revenue expenditure was not claimed in the earlier year
Poojitha Raam 15 October 2021 at 09:53
The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad (“CIT(A)” in short) dated 14.08.2019 passed for Assessment Year 2013-14.
The Hon'ble Patna High Court, in M/s Manoj Kumar v. The State of Bihar and Ors. [Writ Petition No.17524 of 2021 decided on October 6, 2021] has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a re
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