Judgements and Orders, Supreme Court and High courts of India

Income Tax refund cannot be withheld without assigning any reason

Bimal Jain 11 August 2021 at 09:12

In Mcnally Bharat Engineering Company Limited and Anr. V Assistant Commissioner of The Income Tax, Circle 1(1) Kolkata And 6 Others [WPO 80 of 2020 decided on August 8, 2021], Mcnally Bharat Engineering Company Limited ('the Petitioner') filed a writ

Posted in Income Tax | 146 Views

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 | 148 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 | 135 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 | 153 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 | 159 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 | 117 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 | 122 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 | 116 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 | 154 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 | 134 Views