Judgements and Orders, Supreme Court and High courts of India
Blockage of ITC only when there is valid ‘reasons to believe’ of fraudulent or ineligible credit
Bimal Jain 07 September 2021 at 11:51
In M/S North End Food Marketing Pvt. Ltd. v. State of UP and 4 Others [WRIT TAX No. - 309 of 2021; dated August 31, 2021], M/s North End Food Marketing Private Limited ("the Petitioner") has filed a petition challenging the order dated March 26, 2021
Disallowance of depreciation on goodwill under the Income Tax Act
Poojitha Raam 07 September 2021 at 09:59
This appeal by the assessee against the final assessment order dated 30-01-2017 passed by the AO u/s. 143(3) r.w.s. 144C(13) of the Act for assessment year 2012-13.
Modus Operandi for determining the ALP under the `Profit Split method� as per Rule 10B(1)(d)
Poojitha Raam 07 September 2021 at 09:59
These three appeals by the assessee are directed against the separate final assessment orders dated 25.01.2017 passed by the Assessing Officer (AO) u/s 143(3) r.w.ss. 144C(13) and 153A of the Income-tax Act, 1961.
These three appeals pertain to the same assessee, involve some common issues and were heard together. As a matter of convenience, therefore, both of these appeals are being disposed of by way of this consolidated order.
Applicability of provisions of section 28(iv) read with section 2(24)(ix) of the IT Act
Poojitha Raam 07 September 2021 at 09:59
This appeal in ITA No.559/Mum/2017 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-12, Mumbai in appeal No.CIT(A)-12/ACIT-6(2)(2)/217/15-16 dated 03/11/2016 (ld. CIT(A) in short) against the order of assessment
Unexplained investment u/s. 69B of the Income Tax Act
Poojitha Raam 07 September 2021 at 09:59
This appeal in ITA No.6253/Mum/2017 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-33, Mumbai in appeal No.CIT(A)-33/Rg.21/81/2015-16 dated 06/07/2017 (ld. CIT(A) in short) against the order of assessment pass
Disallowance u/s 40(a)(i) for non deduction of tax on payment made towards purchase of software
Poojitha Raam 07 September 2021 at 09:59
This is an appeal by the assessee against order dated 04-01-2019 of learned Commissioner of Income Tax (Appeals)-21, Mumbai for the assessment year 2009-10.
When can provisions of section 50C of the IT Act not be invoked for calculating LTCG?
Poojitha Raam 07 September 2021 at 09:59
Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income-Tax (Appeals)-58, Mumbai [CIT(A)], order dated 30/07/2019 in the matter of assessment framed by Ld. Assessing Officer (AO) u/s 143
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-20, Mumbai [hereinafter referred to as the CIT(A)’] dated 30.08.2019 for Assessment Year (AY) 2016-17.
Criteria for selection whether an asset is a long term capital asset or a short term capital asset
Poojitha Raam 07 September 2021 at 09:59
This appeal in ITA No.7111/Mum/2019 for A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-3, Mumbai in appeal No.CIT(A)-3/IT-10174/2016-17 dated 19/09/2019 (ld. CIT(A) in short) against the order of assessment passed
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