Judgements and Orders, Supreme Court and High courts of India
Treatment of share application money/share capital and share premium under the Income Tax Act
Poojitha Raam Vinay 17 September 2021 at 15:39
Aforesaid appeal by revenue for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income-Tax (Appeals)-12, Mumbai [CIT(A)], dated 02/09/2019 in the matter of assessment framed by Ld. Assessing Officer u/s 143(3) on 28/03
Charging of interest under section 234A,234B,234C and 234D of the Income Tax Act, 1961
Poojitha Raam Vinay 17 September 2021 at 15:39
The present appeal filed by the assessee is directed against the order passed by the CIT(A)-4, Mumbai, dated 17.09.2019, which in turn arises from the order passed by the A.O u/s 143(3) of the income Tax Act, 1961 (for short „Act‟, dated 27.12.2016 f
Short Term Capital Gain on Sale of Factory Premises
Poojitha Raam Vinay 17 September 2021 at 15:39
The assessee has filed the present appeal against the order dated 04.10.2019 passed by the Commissioner of Income Tax (Appeals)-40, Mumbai (hereinafter referred to as the “CIT(A)”) relevant to the A.Y.2011-12.
The assessee has filed the present appeal against the order dated 25.11.2019 passed by the Commissioner of Income Tax (Appeals)-04, Mumbai [hereinafter referred to as the “CIT(A)”] relevant to the A.Y. 2016-17.
Alleged bogus purchases made by the assessee from dealers without supply of actual goods
Poojitha Raam Vinay 17 September 2021 at 15:39
The revenue has filed the present appeal against the order dated 26.11.2019 passed by the Commissioner of Income Tax (Appeals) -02 Mumbai [hereinafter referred to as the “CIT(A)”] relevant to the A.Y.2010-11.
Right to avail Transitional Credit not affected due to amendment prescribing ITC time limit
Bimal Jain 16 September 2021 at 16:27
In Micromax Informatics Ltd vs. Union of India &Ors. [W.P.(C) 8026/2021 & CM 24992/2021 dated September 02, 2021], the Micromax Informatics Ltd ("the Petitioner") who is seeking the benefit of Transitional Credit has filed the current petition by cha
CESTAT: Burden of proof lies on Revenue w.r.t. intention of assessee to evade Excise Duty
Bimal Jain 15 September 2021 at 15:19
In M/S. Mahatma Gandhi University of Medical Sciences and Technology v. Commissioner, Central Excise & Central Goods and Service Tax, Jaipur [Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021], Mahatma Gandhi University of Medical Sc
Claim of deduction made u/s.80 IB (10) of the Income Tax Act, 1961
Poojitha Raam Vinay 15 September 2021 at 14:53
This appeal by the Assessee is directed against the order of learned CIT(A)-33 dated 16.08.2019 and pertains to Assessment Year 2010-11.
These are Revenue�s appeals directed against respective orders of learned CIT(A) pertaining to assessment years 2013-14 and 2016-17.
Disallowance of Interest of Rs. 17,73,769/- on account of Non Deduction of TDS
Poojitha Raam Vinay 15 September 2021 at 14:52
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Jaipur dated 21/08/2019 for the A.Y. 2012-13.
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