Income Tax :
Computation of Deduction under section 10A and depreciation on computer accessories
The relevant facts of the case are that in the year under consideration the assessee who is wholly o
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Income Tax :
Decision on cash purchase directly from growers and applicability of rule 8D
The issue of cash purchases was also examined in the preceding years. While during the course of the
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Income Tax :
Services provided without human intervention cannot be treated as technical service
Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive
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Income Tax :
Revised tax effect for appeal applies to all pending appeals
We draw the attention of the ld. DR regarding the tax effect on the deletion of addition of Rs.9,05,
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Income Tax :
Registration of trust under section 12A IT Act 1961
At the time of hearing before us, it was stated by the learned counsel that the DIT(Exemptions), vid
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Income Tax :
If the appeal has no effect on tax liability its liable to be dismissed
At the time of hearing before us, it was stated by the learned counsel that in both the years, despi
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Income Tax :
Realisation of shares cannot be treated as commission
On the facts and in the circumstances of the case, the ld.CIT(A) has erred in deleting the addition
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Income Tax :
Long term capital gain under section 50C of the Income Tax Act
That on the facts and in the circumstances of the case, the Assessing Officer had erred in invoking
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Income Tax :
Absence without application for adjournment can treat the appeal dismisses
However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed
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Income Tax :
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
Brief facts of the case are that assessee was running a proprietary business as whole seller at Nain
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Income Tax :
AO cannot make any addition without giving adequate opportunity to assessee
The assessee has raised various grounds in its appeal. However, at the time of hearing before us, th
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Income Tax :
Reopening of the assessment under Section 148
On the facts and circumstances of the case the ld.CIT(A) erred in deleting the addition of Rs.2,26,2
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Income Tax :
If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition
However, at the time of hearing before us, it was pointed out by the learned counsel that the learne
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Income Tax :
Limit of Tax effect for filling appeal before Tribunal applicable for all pending appeal
We draw the attention of the ld. DR regarding the tax effect on the deletion of addition of Rs.9,05,
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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 :
Absence of interest for prosecution may cause for dismissal
The appeal was fixed for hearing on 21.11.2011 when the case was adjourned at the request of the ass
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Income Tax :
Effect of mistake by CIT in confirming order passed under section 153C read with Sec 153A of IT Act.
At the time of hearing before us, the learned counsel for the assessee argued at length. He stated t
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Income Tax :
Exemption of Tax under the doctrine of mutuality
The facts necessary for the purpose of appreciating the controversy involved in the appeal are as fo
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Income Tax :
Tax deposited on estimated income cannot be treated as disclosure of total income
The respondent-assessee is a firm which came into existence on 25th June, 1992. On 23rd February, 19
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Income Tax :
Depreciation on the vehicles financed by assessee and registered in the name of third party
The assessee is a public limited company, classified by the Reserve Bank of India (RBI) as a non-ban
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