Eligible credit को मात्र इस आधार पर दिए जाने से मना नहीं किया जा सकता कि निर्धारिती ने TRAN-1 form सही नहीं भरा। सरकार या तो ऑनलाइन TRAN-1 सही करने का ऑप्शन दें या मैनुअली भरे हुए को सही मानकर…
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No addition as undisclosed income can be made on the basis of documents which are dumb and incapable of any interpretation in proceedings u/s 132, 158BC read with Section 158BD PRINCIPAL COMMISSIONER OF INCOME TAX vs. VIRENDER KUMAR BHATIA…
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Assessment framed in the name of non-existing entity/ died person is null and voidab initio ITAT BOMBAY on Nov 6, 2019 M/S. CHURU TRADING CO. PRIVATE LIMITED (Now Mergced with Spirit Textiles Pvt. Ltd.) AND ANR. vs. ASSISTANT COMMISSIONER…
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INCOME TAX OFFICER vs. ASHOK KUMAR PROP. M/S CHHABRA TIMBER STORE IN THE ITAT CHANDIGARH BENCH ‘A’ N.K. SAINI, VP & RAJPAL YADAV, JM. ITA No. 12/Chd/2019 8 Nov, 2019 Section 36(1)(iii), 44AB, 133A, 143(1), 143(3), 144, 145(3 Asst. Year…
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133A, 143(1), 143(3), 144, 145(3), 36(1)(iii), 44AB, Chandigarh ITAT
Nov 8, 2019-ITAT VISHAKAPATNAM hold that The additional ground is admitted if it goes to the root of the order. Though the limitation period is available for passing the order, not for service but as per the settled issue, the…
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Nov 8, 2019-ITAT VISHAKAPATNAM hold that The additional ground is admitted if it goes to the root of the order. Though the limitation period is available for passing the order, not for service but as per the settled issue, the…
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केवल धारा 143(2) की प्रोसिडिंग के आधार पर करदाता का रिफंड नहीं रोका जा सकता 14th Oct;2019 को दिल्ली हाईकोर्ट ने फैसला देते हुए कहा कि 1.4.2017 से धारा 241 हटा दी गई है। धारा 241A के प्रावधानों के अनुसार…
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On 4th Nov, 2019, ITAT CUTTACK held that no valid addition can be made by merely proceeded to make allegation of suppression of production on the basis of excess consumption of manufacturing cost and electricity consumption it cannot be concluded…
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सही पते पर आयकर नोटिस नहीं भेजने पर धारा 271(1)(b) का ऑर्डर रद्द किया गया इनकम टैक्स अपीलेट ट्रिब्यूनल दिल्ली बेंच ने फैसला देते हुए कहा कि अगर नोटिस धारा 271(1)(b) का उस एड्रेस पर दिया है जो पैन कार्ड…
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SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX RAJKOT TRIBUNAL RAJPAL YADAV, JM & WASEEM AHMED, AM. ITA No. 262-263/Rjt/2018 Sep 20, 2019 (2019) 57 CCH 0073 RajkotTrib Legislation Referred to Section 36(1)(va), 80P(2)(b), 80P(2)(d)…
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