Judgements and Orders, Supreme Court and High courts of India
No penalty leviable unless the conduct of the assessee is found to be contumacious
Bimal Jain 23 July 2021 at 09:13
In M/s. Aanya Real Estate Pvt. Ltd. v. Deputy CIT [ITA No. 115/Mum/2020 decided on July 20, 2021] M/s. Aanya Real Estate Pvt. Ltd. ('the Appellant') is a real estate company. During assessment, it was noted that the Petitioner had disclosed payment f
Penalty cannot be imposed merely because it is lawful to do so
Bimal Jain 22 July 2021 at 13:02
In M/s Mangalore Refinery and Petrochemicals Limited v. the State of Karnataka [S.T.R.P. No. 433 of 2017 decided on July 1, 2021] M/s Mangalore Refinery and Petrochemicals Limited ('the Petitioner') is engaged in the activity of manufacture and sale
This is an appeal by the Revenue against the order dated 30.01.2013 of CIT(Appeals)-III, Bengaluru, relating to Assessment Year 2007-08.
The assessee has filed this appeal challenging the assessment order dated 7.7.2017 passed by the Assessing Officer for assessment year 2013-14 u/s 143(3) r.w.s 144C of the Act in pursuance of directions given by Ld. Dispute Resolution Panel (DRP).
This appeal by the revenue is directed against the order of the CIT(Appeals), Gulbarga dated 29.11.2017 for the assessment year 2008-09.
These appeals are directed against the separate orders dated 15.6.2018 of the CIT(Appeals)-12, Bengaluru for the assessment years 2013-14 & 2014-15.
Treatment of consideration received for sale of software as 'royalty'
Guest 22 July 2021 at 10:56
This appeal by the assessee is directed against the order of the Assessing Officer dated 28.11.2017 passed u/s. 143(3) r.w.s. 144C of the Income-tax Act, 1961 [the Act].
Registration u/s 12AA of Income Tax Act, 1961
Guest 22 July 2021 at 10:56
This appeal by the assessee is directed against the order dated 26.9.2018 of the CIT (Exemptions) [CIT(E), Bangalore rejecting registration u/s. 12AA of the Income-tax Act, 1961 [the Act].
Disallowance of exemption u/s 54F of the Income Tax Act
Guest 22 July 2021 at 10:56
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 12.03.2019. The relevant assessment year is 2013-2014.
The assessee has filed these appeals relating to AY 2010-11 and 2012-13. The appeal filed for AY 2010-11 is directed against the order dated 30-08-2019 passed by Ld CIT(A)_10, Bengaluru. The appeal filed for AY 2012-13 is directed against the assessm
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