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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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Income Tax :
Penalty under section 271 can be imposed only on guilty of concealment and furnishing inaccurate particulars of income
Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of
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Income Tax :
GP rate and NP rate are not related to rate of discount and it is enough to written off the debts as irrecoverable
Whether in the facts and circumstances of the case, the Commissioner of Income tax (Appeals) has err
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Income Tax :
Mistake indetermining the rate of tax cannot be consider as consealment of income
Brief facts of the case are that the assessee has declared long term capital gains of `.1,28,258,902
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Income Tax :
Penalty under section 271 must be based on concealment of the particulars of the income and furnishing inaccurate particulars
The brief facts of the case are that the assessee under the head “interest and other charges” had de
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Income Tax :
Mere taking a claim not sustainable in law, will not amount to furnishing inaccurate particulars regarding income of the assessee
The assessee is an individual who is the Managing Director of Cadence Design Systems India Pvt.Ltd.
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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 :
After the amendment in Section 36(1)(vii), the assessee is not required to demonstrate that the debt is bad
We find that the AO has not given any reason for disallowing the claim. We also find that the AO has
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Income Tax :
As per sec 292BB if assessee appeared or co-operated in any proceeding it will be deemed that all notice are duly served upon him
On the facts and in the circumstances of the case, the Ld. CIT(A) has erred on facts and in law in q
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Income Tax :
As per sec 10A eligible business is to be treated as separate entity if the transfer made from an unrelated party
section 10A, the eligible business (appellant’s branch office in this case) is to be considered as a
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Income Tax :
Interest income cannot be assessed separately in the hands of the assessee
The brief facts of the case are that assessee is an individual. He has filed his return of income on
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Income Tax :
Restriction on membership may be available to company incorporated under sec 25 but in case it recognized as EPC it cannot restrict its membership
This intra-Court appeal impugns the judgment dated 18th January, 2011 allowing W.P.(C) No. 5093/1998
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Income Tax :
Provision of Sec 80LA prevail over the non obstante sec 70(1) and income/loss from windmill business has to be separately computed and allowed to be set off against future incom
Brief stated facts of the case are as follows: The assessee is a partnership firm dealing in automob
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Income Tax :
Penalty under sec 271(1)(C) cannot be imposed either for concealment or furnishing inaccurate particulars
The relevant facts of the case are that the assessee is a company incorporated in Thailand and was e
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Income Tax :
If in an independent appraisal in penalty proceedings if it proved that assessee provide inaccurate than penalty can be imposed under Sec 271
The facts leading up to the levy of penalty may be noticed in brief. The assessee is a domestic comp
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Excise :
2. As per Rule 3 manufacturer who intends to use goods at concessional rate should make application to Asst or Deputy Commissioner of Central Excise
The facts very briefly are that the appellant produces inter alia Reduced Crude Oil (for short “RCO”
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Income Tax :
Where separate books of accounts are not maintained by the assessee for providing separate service than exemption under sec 10(23C)(iv) is not available
The ld. Commissioner of Income — tax (Appeals), ! XXXIII, Mumbai [“ld. CIT (A)”], erred in not adjud
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Others :
No divorce if spouse is compelled to live separately: SC
The Supreme Court has ruled that a husband or wife is not entitled to divorce if it is proved that o
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Income Tax :
Commission at Fixed Rate
Case Name: Appellants:- Gestetner Duplicators Pvt.Ltd.
Respondent:- Commissioner of Inco
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Income Tax :
ELIGIBILITY TEST FOR ALLOWING HIGHER RATE OF DEPRECIATION ON
Higher rate of depreciation under sub-item 2(ii) of Item III of Appendix-I to the Income-tax Rules,
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