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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

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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

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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

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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

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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

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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

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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

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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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Income Tax : On the basis of personal indisposition principle of opportunity of being heard cannot be denied

In support of ground No. 3 the Ld. AR submitted that the counsel of the assessee had been appearing

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Income Tax : Transaction between the assessee and the director cannot be covered by section 269T

Briefly stated the facts of the case giving rise to this appeal are that the assessee filed a return

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Income Tax : Penalty cannot be imposed under section 271 on debatable issue

The relevant facts of the case giving rise to these appeals are as follows. The assessee is a privat

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Income Tax : Penalty cannot be imposed under section 271 on debatable issue

The relevant facts of the case giving rise to these appeals are as follows. The assessee is a privat

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Income Tax : Stock converted to investment to evade tax cannot be considered as valid conversion

The brief facts of the case are that the assessee is a private limited company and it has filed retu

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Income Tax : Appeal disposed on merit without speaking order cannot be sustained

We find that CIT(A) has passed a non-speaking order by following the decision of ITAT in the case of

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Income Tax : Without supporting indexation benefit cannot be denied by AO

On the facts and in the circumstances of the case and in law, the ld CIT(A) erred in deleting the ad

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Income Tax : Order passed on merits without a speaking order cannot be sustained

Against ex parte dismissal of appeal: a) For that on the facts and circumstances of the case and

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Income Tax : If appeal has legal backing cannot be dismissed

That on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Ta

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Income Tax : Rejection of application of renewal of exemption under section 80 cannot be made arbitrarily

The Learned Director of Income Tax - (Exemption) has passed the order of Rejection of Application of

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Income Tax : Estimated addition without any basis cannot be sustained

The grounds raised read as under:- “1. On the facts and circumstances of the case, the order pass

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Income Tax : Penalty u/s. 271(1)(c) cannot be levied where the tax as per regular Income tax proceedings is nil and tax is payable only as per MAT

The facts at the assessment stage show that the assessee declared total loss of Rs. 1,96,610/- for t

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