Comments on : As per Article 26(3) of Indo-US DTAA the AO cannot seek to invoke the provision of sec 40(a)

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Gkumar

Wrote on 22 August 2012

Reading this case and judgement it is very clear that by common sense, the AO should not have disallowed the deduction. But, the greater point is how can a tax payer live a stressfree life when such excesses are happpening. Also what reprimand the Govt has for erring AOs. For the democracy to function, there must be counter sue mechanism where Govt is liable for pain, suffering and financial loss caused by erring AO. Are there provisions for this. pl comment

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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
Absence without application for adjournment can treat the appeal dismisses
If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition
Reopening of the assessment under Section 148
Registration of trust under section 12A IT Act 1961
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
AO cannot make any addition without giving adequate opportunity to assessee
Revised tax effect for appeal applies to all pending appeals

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