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12. Jan 13

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von Longin15v

Penalty u/s. 271BA justified for Failure to furnis...

http://taxguru.in/income-tax-case-laws/penalty-271...

The contention of the assessee that return of income in electronic form was not to accompany the report in Form 3 CEB is not correct. The assessee was required

14. Jan 13

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von Longin15v

Reassessment not justified if no failure by petiti...

http://taxguru.in/income-tax-case-laws/reassessmen...

We notice that in the return filed by the petitioner, in addition to claiming deduction of gross income of interest and dividend of Rs.1,81,27,606 under Section

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von Longin15v

Revisionary power u/s. 263 can be exercised on mat...

http://taxguru.in/income-tax-case-laws/revisionary...

There was no enquiry by the Assessing Officer on the issues raised by the CIT in his order u/s. 263 of the Act. The lack of enquiry or inadequate enquiry by the

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von Longin15v

Looted amount of Assessee recovered from Police af...

http://taxguru.in/income-tax-case-laws/looted-amou...

Applying the ratio of the judgment in Chandra Prakash Agrawal (supra) to the present case, we find that the Tribunal did not commit any error in recording findi

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von Longin15v

S. 54F benefit available even on Value exceeding a...

http://taxguru.in/income-tax-case-laws/54f-benefit...

Raj Babbar v. ITO - Based on the factual matrix of the present case, where the assessee invested total full value consideration of Rs. 16,87,000/- (as per the S

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von Longin15v

Amount disallowed u/s. 40(a)(ia) not eligible for ...

http://taxguru.in/income-tax-case-laws/amount-disa...

It is settled principle that the deeming fiction created under any provisions of the Act cannot be imported into a beneficial provisions of the Act. In this cas

15. Jan 13

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von Longin15v

In Speculation trading there is no ‘sale’ or ...

http://taxguru.in/income-tax-case-laws/speculation...

Assessee was engaged in the speculation transaction of sale and purchase of units without taking delivery and the account was settled by crediting the differenc

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von Longin15v

TPO cannot determine ALP of Project at NIL if Asse...

http://taxguru.in/income-tax-case-laws/tpo-determi...

In our opinion, the exercise of ascertaining ALPs has to be done by the TPO keeping in view the well laid down scheme in the relevant provisions of the Act and

Einmal gespeichert
von Longin15v

Warranty provisions not to be added for calculatio...

http://taxguru.in/income-tax-case-laws/warranty-pr...

The facts of the case are that the assessee which is engaged in the business of manufacture and trading of medical consumable devices and diagnostic equipment f

Einmal gespeichert
von Longin15v

A cheque, unless dishonoured, is payment & relates...

http://taxguru.in/income-tax-case-laws/cheque-dish...

In one view of the matter there was, in the circumstances of this case, an implied agreement under which the cheques were accepted unconditionally as payment an

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