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Income Tax : Company formed by reconstruction cannot be qualified for claiming deduction under sec 10A

The facts which revealed from the records are as under. The assessee company is engaged in the busin

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Income Tax : As per SC decision reassessment under sec 147 is to be valid only in the presence of material enable the AO to formed the decision that there is escape assessment

The assessee is a private limited company engaged in the business of providing professional services

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Computation of Deduction under section 10A and depreciation on computer accessories
Decision on cash purchase directly from growers and applicability of rule 8D
Services provided without human intervention cannot be treated as technical service
Revised tax effect for appeal applies to all pending appeals
Registration of trust under section 12A IT Act 1961
If the appeal has no effect on tax liability its liable to be dismissed
Realisation of shares cannot be treated as commission
Long term capital gain under section 50C of the Income Tax Act
Absence without application for adjournment can treat the appeal dismisses
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO

Realisation of shares cannot be treated as commission
If the appeal has no effect on tax liability its liable to be dismissed
Long term capital gain under section 50C of the Income Tax Act
Registration of trust under section 12A IT Act 1961
Revised tax effect for appeal applies to all pending appeals
Services provided without human intervention cannot be treated as technical service
Decision on cash purchase directly from growers and applicability of rule 8D
Computation of Deduction under section 10A and depreciation on computer accessories

nice..
nice..
Thanks for the update..
Hi, this is CA Anish Abrol from Jammu, your S..
Wellll ..
its benifit to employer..
Weather printer is also eligible for deductio..
Reading this case and judgement it is very cl..
Good read! Gave clarity on 271(1)(c) penalty...
Dear Ayush, We have implemented S..

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