Cases Income tax

• 271B Reply for share turnover

• अगर 143(2) का नोटिस आया है तो कोई छूट या claim आईटीआर में लेना भूल गये हो तो revised computation of total income के माध्यम से क्लेम कर ले

• Approval / sanction by merely writing “Approved” to reopen the case u/s 147 is not sustainable

• Audit Checking Format

• Rule 17A shows ‎that the only requirement to seek registration under section 12A is to furnish ‎documents evidencing creation of trust or establishment of institute in original

• 44AB में ऑडिट कराने वाले अगर 2 लाख से ज्यादा रोकड़ प्राप्त करने वाले 31May तक 61A भर दे

• No TDS u/s 194-I is required to be deducting for Service tax paid by the tenant since the landlord only acts as a collecting agency for Government for collection of Service Tax.

• CIT Appeal Should have permitted to make good the default of appeal filed in paper format by filing appeal electronically

• There is no such requirement under section 32 of the Act that full consideration should have been paid for the purpose of claiming depreciation

• No addition u/s 40(a) can be made for non deduction of tds in case of charitable trust or institution where income and expenditure is computed in terms of section 11 of the Act