Judgements and Orders, Supreme Court and High courts of India

Is interest paid to be treated as undisclosed income when the date of PDCs are extended?

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal by the assessee is preferred against the order of the CIT(A) - XXXIII, New Delhi dated 31.10.2014 pertaining to A.Y 2006-07.

Posted in Income Tax | 144 Views

Search and seizure action u/s 132 of the Income Tax Act

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal filed by the Revenue is directed against the order dated 30.03.2016 of the learned CIT(A)-30, New Delhi, relating to Assessment Year 2011-12.

Posted in Income Tax | 129 Views

Solitary ground of appeal that the ld CIT(A) has incorrectly deleted the addition u/s 68 of the I.T. Act

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal is filed by the ld AO against the order of the ld CIT(A)-4, New Delhi dated 29.04.2016 for Assessment Year 2009-10.

Posted in Income Tax | 149 Views

Can common area maintenance charges be treated as business income from House Property?

Poojitha Raam Vinay 11 August 2021 at 09:11

With this appeal, the Revenue has challenged the correctness of the order of the CIT(A) - I, New Delhi dated 22.07.2016 pertaining to A.Y 2013-14.

Posted in Income Tax | 153 Views

Addition u/s. 40(a)(ia) on account of non-deduction of TDS u/s. 194J

Poojitha Raam Vinay 11 August 2021 at 09:11

Aggrieved by the order dated 10/01/2017 passed by the learned Commissioner of Income Tax (Appeals)-19, New Delhi ('Ld. CIT(A)') for the assessment year 2012-13, Arvind Kaushik (?the assessee?) filed this appeal.

Posted in Income Tax | 110 Views

When can action u/s 153C of the Income Tax Act be taken?

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal by the Revenue is preferred against the order of the CIT(A) - 30, New Delhi dated 18.01.2017 pertaining to A.Y 2006-07.

Posted in Income Tax | 113 Views

Plea against disallowance of 20% of computer expenses

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal by the Assessee is directed against the Order Dated 31.03.2017 of the Ld. CIT(A)-2, New Delhi, relating to the A.Y. 2012-2013.

Posted in Income Tax | 108 Views

Addition as per clause(iii) of sub-rule(2) of Rule 8D of the Income Tax Rules

Poojitha Raam Vinay 11 August 2021 at 09:11

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-33, New Delhi, dated 11.04.2017 for assessment year 2012-13.

Posted in Income Tax | 146 Views

Alleged Permanent Establishment in India of the Appellant under Article 5(1) and 5(2)(T) of the India - UAE Tax Treaty

Poojitha Raam Vinay 11 August 2021 at 09:11

The present appeal by the assessee is directed against the order dated 28.07.2017 passed by the Assistant Commissioner of Income Tax, Circle-2(1)(1), International Taxation, New Delhi.

Posted in Income Tax | 119 Views

Can Ld. CIT(A) impose penalty when final assessment order has been framed by the AO?

Poojitha Raam Vinay 11 August 2021 at 09:10

Appellant Seema Anand, New Delhi (hereinafter referred to as 'the assessee'), by filing the present appeal sought to set aside the impugned order dated 16.08.2017 passed by the Commissioner of Income-tax (Appeals)-17, New Delhi.

Posted in Income Tax | 134 Views