Judgements and Orders, Supreme Court and High courts of India

Expenses for pre-capitalization cost on the expansion of business is revenue expenditure

Guest 04 August 2021 at 10:27

The Revenue has filed the present appeal against the order dated 30.11.2018 passed by Commissioner of Income Tax (Appeals), Shimla [for short ’the CIT(A)’] for the assessment year 2013-14, whereby the Ld. CIT(A) has allowed the appeal filed by the as

Posted in Income Tax | 103 Views

Sustenance of addition made by the A.O. under section 69A of the Income Tax Act, 1961

Guest 04 August 2021 at 10:26

This is an appeal by the Legal heir of the deceased assessee against the order dt. 26/04/2019 of Ld. CIT(A)-1, Chandigarh.

Posted in Income Tax | 350 Views

Denial of Registration of Trust on the basis that the trust has not been carrying out charitable act as per the stated objects

Guest 04 August 2021 at 10:26

The appellant Trust has filed the present appeal against the order dated 12.3.2020 passed by Commissioner of Income Tax (Exemptions), Chandigarh [for short ’the CIT(E)’], vide which the Ld. CIT(E) has denied registration to the applicant Trust u/s 12

Posted in Income Tax | 116 Views

Deduction under sec. 80HHB when no separate books in respect of a foreign project is being maintained

Guest 04 August 2021 at 10:26

ITA No.896/Bang/2008 a0 n appeal by the Revenue while ITA No.790/Bang/2008 is an appeal by the assessee. Both these appeals are directed against the order of the CIT(A), LTU, Bengaluru, relating to Assessment Year 2002-03.

Posted in Income Tax | 106 Views

Criteria for proceedings u/s 153C of the Income Tax Act, 1961

Guest 04 August 2021 at 10:26

The facts and circumstances under which this appeal by the revenue is listed for hearing before the Tribunal is as follows:

Posted in Income Tax | 121 Views

M/s SAP Labs India Private Limited , Bangalore Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

Guest 04 August 2021 at 10:26

Present appeal has been filed by assessee against the final assessment order dated 31/01/2017 passed by Ld. DCIT circle 6 (1) (1), Bangalore for assessment year 2012-13 on following grounds of appeal:

Posted in Income Tax | 171 Views

Accepted Department's apology and recalled CBI inquiry over Department's automated mail

Bimal Jain 03 August 2021 at 15:01

In Three C Homes Pvt. Ltd. v. Assistant Commissioner of Income Tax [ W.P.(C) No.5912/2021 July 28, 2021 and C.M.No. 22539/2021 decided on July 28, 2021], Assistant Commissioner of Income Tax ("the Respondent") filed an application for modification/ r

Posted in Income Tax | 100 Views

Can insistence of cash payment by vendors be considered a necessity for reversal of disallowance by Ld.CIT(A)?

Guest 03 August 2021 at 09:57

Present appeal has been filed by assessee against order dated 20/06/2018 passed by the Ld.CIT(A)-6, Bangalore for assessment year 2013-14 on following grounds of appeal:

Posted in Income Tax | 82 Views