Judgements and Orders, Supreme Court and High courts of India
Provisions of Sec.40A(3) for disallowing cash expenditure
Poojitha Raam 20 August 2021 at 09:43
Aforesaid cross-appeals for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income-Tax (Appeals)-28.
Section 37(1) of the Income-tax Act, 1961 - Business expenditure
Poojitha Raam 20 August 2021 at 09:43
These are appeals by the Revenue against respective orders of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] for aforesaid assessment years. Since issues are common and connected they are being disposed of by this common order
Assessment based on Best Judgment basis u/s 144 of the Income Tax Act
Poojitha Raam 20 August 2021 at 09:43
This appeal filed by the assessee is directed against the order dated 21st February, 2017 of the CIT(A)-38, New Delhi relating to assessment year 2003-04.
Refund under section 237 of the Income Tax Act
Poojitha Raam 20 August 2021 at 09:43
This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-10, New Delhi dated 30.03.2017.
Deemed dividend under section 2(22)(e) of the Income Tax Act
Poojitha Raam 20 August 2021 at 09:43
This is an appeal by the assessee directed against the order of learned CIT(A) dated 30.9.2019 pertains to A.Y. 2020-11.
Loss set-off against the income from other heads
Poojitha Raam 20 August 2021 at 09:43
The present appeals have been filed by the assessee challenging the orders of even date 23rd October 2019, passed by the learned Commissioner of Income Tax (Appeals)–8, Mumbai, for the assessment year 2009–10 and 2010–11.
When is disallowance not sustainable in law as per settled legal position?
Poojitha Raam 20 August 2021 at 09:43
The only grievance of the assessee in aforesaid appeals for Assessment Year (AY) 2015-16 & 2016-17 is disallowance u/s 14A. The facts are pari-materia the same in both the years and therefore, the appeals were heard together and are now being dispose
Disallowance of 20% on account of bogus purchases
Poojitha Raam 20 August 2021 at 09:43
This appeal by the revenue is against order of learned CIT(A)-40, Mumbai dated 23/10/2019.
Book loss under section 115JB of the Income Tax Act
Poojitha Raam 20 August 2021 at 09:43
The above titled cross appeals have been preferred by the assessee as well as by Revenue against the order dated 20.11.2019 of the Commissioner of Income Tax.
In Mukesh Kumar Jaiswal v. Commissioner (Appeals) [Service Tax Appeal No. 53294 of 2018-SM dated July 26, 2021], Mukesh Kumar Jaiswal ('the Appellant&'), transporter of goods and other products has filed the current appeal challenging the Order-in-Ap
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