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Pages : 8 Displaying 1 - 20 of 159 in 8 pages
Service Tax : Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee

The Hon’ble High Court of Madras after observing that there was no audit initiated/ conducted agains


Service Tax : When demand arises due to retrospective amendment, no malafide can be attributed to the Assessee, hence extended period cannot be invoked

On appeal being filed before the Hon’ble Tribunal by the Revenue, the same was rejected. Being aggri


Income Tax : Deduction under Section 54 of ITA cannot be denied as long as there is a Residential unit

n this appeal, the order passed by the ITAT confirming that of the Commissioner of Income Tax was qu


Others : Physical Meetings cannot be substituted by postal ballots

The issue raised before the Bombay High Court was that whether a resolution for approval of a Scheme


Others : Whether foreign assessees are liable to interest u/s 234B if the business profits cannot be subjected to tax in India in accordance with DTAA?

The assessee Nortel Networks India International Inc. is a company incorporated in USA, a leading su


Income Tax : Application for admission additional evidence citing proper reason cannot be rejected

Ld. Counsel for the assessee contends that assessee’s assessment in question was framed u/s 143(3) m


Income Tax : The reversal of provision during the year cannot be once again added to the income

Briefly stated the facts of the case are that the appellant is a company engaged in the business of


Income Tax : Income cannot be excluded from taxation by an internal arrangement

The brief facts of the case are that return of the assessee was selected for scrutiny. The assessee


Income Tax : Depreciation cannot be claimed without use of asset in the business

The assessee is a private limited company. During the year, it was engaged in the business of import


Income Tax : Without highlighting any adverse evidence absence at the time of passing order , order cannot be set-aside

The brief facts of the case are that return of income was filed on 09.02.2006, declaring Nil income.


Income Tax : If the loan taken by the company is already offered as income as trading receipt cannot be taxed again as undisclosed

Ground Nos.1 to 4 of the assessee’s appeal are against the reopening of assessment under Section 147


Income Tax : Addition cannot be made by ignoring the accounting procedure

The return of income was filed on 31.03.2008 declaring income at Rs.1,01,784/-. The assessment was f


Income Tax : Services provided without human intervention cannot be treated as technical service

Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive


Income Tax : Realisation of shares cannot be treated as commission

On the facts and in the circumstances of the case, the ld.CIT(A) has erred in deleting the addition


Income Tax : Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO

Brief facts of the case are that assessee was running a proprietary business as whole seller at Nain


Income Tax : AO cannot make any addition without giving adequate opportunity to assessee

The assessee has raised various grounds in its appeal. However, at the time of hearing before us, th


Income Tax : Tax deposited on estimated income cannot be treated as disclosure of total income

The respondent-assessee is a firm which came into existence on 25th June, 1992. On 23rd February, 19


Income Tax : Amount recoverable given in advance cannot treat as income and depreciation can claim on all asset used for business

The revenue has questioned the first appellate order on the following grounds: “1. On the facts a


Income Tax : Order passed in violation of section 250 cannot be sustained

the facts and circumstances of the case and in law, the Ld. CIT(A) has grossly erred in rejecting th


Income Tax : The notice not received back as unserved is enough to treat served and than non appearance cannot consider

Despite sending notice by the registered post AD sufficiently in advance, assessee did not appear no



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