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27. Oct 12

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Download Latest Form 49A, 49AA & PAN Correction Fo...

http://taxguru.in/income-tax/download-latest-form-...

Income tax Department has recently amended the format of PAN Application form 49A. It also introduced separate PAN Application form 49AA for foreign citizens an

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In case of Pvt Company Department can recover only...

http://taxguru.in/income-tax-case-laws/case-pvt-co...

In proceedings under Article 226, and that whether the presumption of liability can be rebutted under Section 179 has to be gone into before the tax authorities

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Initiation of Recovery Proceeding without before d...

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

It is also a fact that the assessing officer initiated the recovery proceedings without passing any order on the stay application of the assessee. It is also a

28. Oct 12

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Search Assessment cannot be reopened u/s. 147 on t...

http://taxguru.in/income-tax-case-laws/search-asse...

If we consider the facts of the case under consideration, we notice from the admitted facts that the stage of impugned assessment is not an assessment made unde

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Defects in Block Assessment notice can’t vitiate...

http://taxguru.in/income-tax-case-laws/defects-blo...

Assessee participated in the enquiry conducted under Section 131 of the Income Tax Act and had also made a statement confirming the purchase of the land. Subseq

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TDS u/s. 194C on payments to agents of truck-owner...

http://taxguru.in/income-tax-case-laws/tds-194c-pa...

So far as pre June 2008 position is concerned, tax withholding obligations under section 194 C in respect of an individual only in cases where the payments were

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Full value of consideration cannot be substituted ...

http://taxguru.in/income-tax-case-laws/full-consid...

Honourable Madras High Court in case of A.S. Jayakumar (supra) has held that unless there is a proof for extra consideration paid by the purchaser over and abov

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No Capital Gain on Transfer of Land Having Nil Acq...

http://taxguru.in/income-tax-case-laws/capital-gai...

According to us for charging capital gains, the assets must have been acquired by incurring cost. In the instant case, the assessee has not incurred any cost fo

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Deeming Provision U/s. 50C cannot be applied to Pu...

http://taxguru.in/income-tax-case-laws/deeming-pro...

In the case of Harley Street Pharmaceuticals Ltd. (supra) it has been held that provisions of Sec.50C are applicable only for computation of capital gains in re

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Expense on sub-division of shares is revenue expen...

http://taxguru.in/income-tax-case-laws/expense-sub...

In the present case, the expenditure is incurred for the purpose of sub-division of the shares. However, we do not see how the observations made by the Apex Cou

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