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24. Nov 12

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von Longin15v

Extraordinary profits cannot lead to conclusion th...

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

Tribunal has considered the entire evidence and on facts come to the conclusion that the profits earned by Kandla division of the respondent-assessee is not abn

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von Longin15v

Mere suppression of turnover do not lead to taxabl...

http://taxguru.in/income-tax-case-laws/mere-suppre...

The suppression of turnover is different from the suppression of income. If there is suppression of turn-over, there is liability to pay excise duty. Merely bec

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von Longin15v

S. 80HHC Calculation – Unrealised Export Sales w...

http://taxguru.in/income-tax-case-laws/80hhc-calcu...

Whether the Appellate Tribunal is right in law in holding that unrealised export turnover should be included in the Total Turnover while it is not treated as Ex

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von Longin15v

Trust Registration can’t be cancelled for amendm...

http://taxguru.in/income-tax-case-laws/trust-regis...

Objects of the appellant even after the amendment of the trust deed continue to be charitable. The amendment is a mere power conferred on the Trust or other ins

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von Longin15v

No deduction u/s. 80HHC on interest Income

http://taxguru.in/income-tax-case-laws/deduction-8...

The investment with the sister-concerns had no nexus to the assessee's business activities. They were merely invested for the purpose of earning interest. The a

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von Longin15v

Reference to DVO u/s. 142A without rejecting books...

http://taxguru.in/income-tax-case-laws/reference-d...

If we consider the facts of the case under consideration, we noticed that the A.O. did not reject the books of account regularly maintained by the assessee by i

27. Nov 12

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von Longin15v

Features of Improved Income Tax e-filing website

http://taxguru.in/income-tax/features-improved-inc...

The Renewed and Improved Website of the IT Dept for the E-filing of the IT returns - www.incometaxindiaefiling.gov.in is ready to use -

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von Longin15v

How CAs Can Register on Income Tax e-filing websit...

http://taxguru.in/income-tax/cas-register-income-t...

1. Click on ‘ Register Yourself’ on the homepage or on the below link - https//incometaxindiaefiling.gov.in/e-Filing/Registration/RegistrationHome.h

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von Longin15v

How CAs can Download Income Tax Form & Upload XML

http://taxguru.in/income-tax/cas-download-income-t...

To file an Income Tax Form electronically, you should download the Income Tax Form Utility applicable, fill and generate an XML. This XML should be uploaded in

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von Longin15v

Steps to Register on New Income Tax Website for In...

http://taxguru.in/income-tax/steps-register-income...

Steps for Individual Click on ‘ Register Yourself’ on the homepage. Select the user type as ‘Individual’. Provide PAN details and other

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