Judgements and Orders, Supreme Court and High courts of India
Credit of TDS on excess amount reflected in Form 26AS
Poojitha Raam 17 August 2021 at 08:48
This appeal by the assessee is directed against order of Ld. CIT(A) dated 12/09/2017 and pertains to Assessment Year 2014-15.
Disallowance of claim of deduction by LIC, under Section 80G of the Income Tax Act 1961
Poojitha Raam 17 August 2021 at 08:48
By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 27th March 2019, passed by the learned CIT(A) in the matter of assessment u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘t
Disallowance of bogus purchase bills by the AO
Poojitha Raam 17 August 2021 at 08:48
This appeal by the Revenue is directed against the order Commissioner of Income Tax(Appeals)-45, Mumbai [in short 'the CIT(A)’] dated 24/10/2019 for the assessment year 2011 12.
Disallowance out of loading unloading freight shop expenses by the AO
Poojitha Raam 17 August 2021 at 08:48
This is an appeal filed by the assessee against the order of ld. CIT(A), Bareilly dated 12.12.2017.
Addition of Undisclosed Income under the Income Tax Act
Poojitha Raam 17 August 2021 at 08:47
This is an appeal preferred by the assessee against the order of the Ld. CIT(A), Jalpaiguri dated 22.01.2019 For AY 2015-16.
The above captioned appeal & Cross Appeal for Assessment Year 2009-10 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-I (in short ‘Ld. CIT], Bhopal dated 24.05.2018 which is arising out of the order u/s 143(3) r.w.s. 147 o
Declaration of Capital Gain u/s 50C of the Income Tax Act
Poojitha Raam 17 August 2021 at 08:47
This is assessee’s appeal for AY 2010-11 against the order of the CIT(A)-6, Hyderabad dated 31.07.2020. At the outset, it is seen that there is a delay of 7 days in filing of the appeal before the Tribunal and being satisfied with the reasons given i
In Maj. Surendra Kumar Hooda (retd.) V. Kapil Gupta the Hon'ble Delhi High Court held that, the correctness of the allegations against the Director who has already resigned on the date of presentation of postdated cheques issued by the Director of th
This Court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.
Assessee falls within the second and fourth category analysed by the Hon'ble Supreme Court. Respectfully following the above view by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Supra). Tribunal held t
CAclubindia
