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Income Tax : Limit of Tax effect for filling appeal before Tribunal applicable for all pending appeal

We draw the attention of the ld. DR regarding the tax effect on the deletion of addition of Rs.9,05,

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Income Tax : Amendment in section 194H by insertion of provision 3 is not applicable retrospectively

The present case is identical and similar to the issue decided by COD’s and the amendment made throu

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Income Tax : Rate applicable on valuation of residential house

That the Learned Assessing Officer has wrongly applied the valuation of Residential House as made by

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Corporate Law : Accounting Standard 14 is applicable only on ammalgation not on demerger

This petition has been filed under Sections 391 to 394 of the Companies Act, 1956 (the Act) by Sony

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Income Tax : Provision of section 194I is applicable only where there is relation ship of lesee and lessor

I have carefully considered the assessment order and the submissions made by the ld. AR in this rega

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Income Tax : Provisions relating to TDS not applicable on expenses crystallized and paid after the end of the year which allowed as deduction in subsequent year

On the facts and in the circumstances of the case and in law the ld. CIT(A) failed to appreciate tha

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Income Tax : Sec 234D is applicable only on regular assessment year and difference in depreciation due to exchange rate need to transfer to PL account as per AS-11.

That on facts and in law, the CIT(A) erred in upholding disallowance of additional depreciation to t

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Income Tax : Provisions of section 40(a) are not applicable in case of charitable trust or institution where income and expenditure is computed in terms of section 11

The relevant facts for adjudication of ground No.1 are that the assessee is a charitable institution

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Income Tax : Limitation being a matter of procedure, only that law that is applicable at the time of filling the appeal so sec 74A(2)(b) of DVAT would apply

By way of this writ petition, the petitioner has challenged the show cause notice dated 02.02.2010 p

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Income Tax : Rule 8D is applicable subject to the ratio laid down by the HC of Bombay in its judgment and payment of interest under sec 234B,C depends upon coverage of sec 115JB

Assessee is in appeal before us. The Ld. Counsel for the assessee argued that applying Rule 8D for t

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Income Tax : Rule 19(2) is applicable in the case where appellant is not interested in the proseqution

Despite sending notice of hearing sufficiently in advance, assessee did not appear nor any applicati

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Income Tax : As per sec 14A Rule 8D is applicable with effect from A.Y 2008-09

Facts of the case are that the assessee filed its return qua the assessment year on14.11.2006 declar

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Income Tax : Provision of sec 50B is applicable only on the sale done on slum basis

“On the facts and in the circumstances of the case and in law the Learned CIT (A) erred in upholding

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Income Tax : Provision of sec 36(1)(ii) not applicable in the absence of evidence and depreciation at 60% should be charged on computer

It was submitted that there is a major increase in sale as well as the profit of the company and tha

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Income Tax : Sec 194I and 194J of TDS is applicable from the A.Y 2007-08 and not before come in to existence

At the time of hearing before us, it was pointed out by the learned counsel for the assessee that th

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Income Tax : As per the Finance Act 2007 sec 194H is not applicable on the commission or brokerage payable by BSNL to its PCO franchises

At the outset, the learned counsel for the assessee submitted that the issue involved in the present

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Income Tax : Where the Rent Control Act is applicable then actual rent received is to be taken as annual value of the property subject to verify all record and books

At the time of hearing, it was pointed out that the amount mentioned in the grounds is not correct a

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Income Tax : Advance receipt for providing any facility cannot be consider as income and in the absence of Income from property sec 28 is not applicable

It was observed that certain advances were received by the assessee from the intending buyers in ter

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Income Tax : If Rule 8D is not applicable than indirect expenses which is attributable on proper basis can only be disallowed

That on the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (

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Income Tax : Explanation 1 to Sec 41(1) of the Act is not applicable on the cases prior to the said explanation come in to force

In the return of income the aforesaid amount was claimed to be not taxable under the Act. The Assess

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