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 :
Rule 19(2) apply in the absence of prosecution
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal incl
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Income Tax :
Amendment in section 194H by insertion of provision 3 is not applicable retrospectively
The present case is identical and similar to the issue decided by COD’s and the amendment made throu
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Income Tax :
Is transfer constituted application of income under Section 11(1)(a) of 1961 Act subject to condition
Whether amounts transferred by the assessee to Mandi Parishad would constitute application of income
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LAW :
Tariff Entry 8529 of the Central Excise Tariff contained in the First Schedule to the Central Excise Tariff Act,1985 / ‘Television Receivers’ under Tariff Entry 8528 of the Tariff
Facts -
The appellant is a manufacturer of various components of television sets. The components
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Income Tax :
Income from interest is taxable under income from other source and chargeable under section 194A
Brief facts are: Survey proceedings u/s 133Awere conducted by Income-tax department on 29-1-2004 in
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Income Tax :
Payment of commission to non resident overseas do not attracts the provision of section 194H
Facts indicate that the assessee is a partnership firm of two partners and doing the business of exp
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Income Tax :
Rule 19(2) of ITAT Rule 1963 applied in the absence of interest of the appellant for prosecution
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal incl
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Income Tax :
Rule 19 applied for dismissing in the absence of prosecution of appeal
The notice was given to assessee fixing the date of hearing on 01.08.2012 through notice board. But
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Income Tax :
In case of non appearance without application by appellant Rule 19 is applied
At the time of hearing, none has put in appearance on behalf of the assessee. Also, no adjournment a
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Income Tax :
Provision of section 194I is applicable only where there is relation ship of lesee and lessor
I have carefully considered the assessment order and the submissions made by the ld. AR in this rega
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Service Tax :
Sec 83 of Finance Act with sec 12A of Central Excise Act 1944 service tax is liability of the beneficiary subject to the condition where service provider accept the liability
The Petitioner Trust owns the premises at E-10, Block E, Inner Circle, Connaught Place, New Delhi (‘
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Income Tax :
Provision of section 194I is applied only on the payment of Rent for deducting TDS
Assessee is a company established by the Govt. of Maharashtra and was incorporated on 31.5.2005 purs
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Income Tax :
Advance received must be examined whether revenue or not to tax and the Limit for sec 194H for Professional is Rs. 10 lakh depend on A.Yand opening have restriction of sec 150(2)
Briefly stated, assessee is an Actress and showed gross receipts of `30,92,000/- in her income expen
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Income Tax :
Non appearance of the appellant can leade the to appreciation of Rule 19 of Appeallate Tribunal Rules of 1963
After informing that matter will be heard on a particular date, no one appeared on behalf of assesse
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Income Tax :
As per Rule 19(2) of ITAT Rule 1963 appeal can be dismissed in the absence of interest of appellant
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal incl
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Income Tax :
Appeal dismissed under Rule 19 can be recalled by the appellant after showing proper reason of non proseqution
From the judgment it is cleared that the assessee is not interested in the prosecution of this appea
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Corporate Law :
Scheme of Amalgamation should fulfill the condition of sec 391 to 394 of the Companies Act 1956
Company Petition No.95 of 2004 was a petition under Sections 391 and 394 of the Companies Act, 1956
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Income Tax :
In the absence of interest of appellant Rule 19 of ITAT Rule 1963 is applied to dismiss the appeal
This case was listed for hearing before the Tribunal on 17-5-2012 and for this assessee was informed
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Service Tax :
As per sec 66 under chapter V of Finance Act 1994 Service Tax is leviable on all service mentioned under sec 65 of the Act
Service Tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 o
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