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Income Tax : Whether Revenue’s appeal is general in nature and needs no adjudication

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

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Income Tax : CIT has the power to remit the matter to the file of AO if satisfied the needs of reconsideration

In this case Assessing Officer noted that assessee had not attended proceedings in response to the n

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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 : Condition laid under sec 92C(3) need to be satisfied in determining the arms length price in international transaction

That the Assessing Officer (‘AO”) erred on facts and circumstances of the case and in law in assessi

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Income Tax : Sec 14A not applied on the interest accrued on bond issued by Bank and assessee need to prove the source of investment to claim deduction under sec 10(33)

The tribunal in the impugned order has examined the factual matrix relating to acquisition/purchase

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Income Tax : If CIT exercise power under sec 250(4) the AO need not be given any opportunity and if CIT acts on application under Rule 46A opportunity to AO is mandatory

At the very outset, Ld. DR submitted that with respect to all the three additions of Rs.4,37,45,772/

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Income Tax : In case of share application money received the relation and the source of the money of applicant need to be disclose

Brief facts of the issue are that while during the scrutiny assessment, the Assessing Officer observ

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Income Tax : In case of deputation of staff but continuously enjoying the service for a period than gratuity liability also need to reimbursed for the extra period and sec 201 and sec 44 of TDS

On the observation of the detailed case we can find the following fact from the judgment..... i)

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Income Tax : If at the time of the assessment AO need any further document than should be mentioned in clear language in the notice otherwise asseessee is not responsible

The facts in brief are that the assessee company was engaged in the business of undertaking contract

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Income Tax : Need for notice u/s 143(2) cannot be dispensed with in a case where AO proceeds

Need for notice u/s 143(2) cannot be dispensed with in a case where AO proceeds to make inquiry fo

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