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Income Tax :
As per explanation 3D inserted in Section 43B interest converted into loan shall not be deemed to have been actually paid
We have heard the arguments of both the sides and perused the material placed before us. The penalty
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Income Tax :
Applicability of the Provision of section 14A
That having regard to the facts and circumstances of the case ld.CIT(A) has erred in law and on fact
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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 :
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 :
No disallowance under section 14A can be made if assessee has not incurred and claimed any expenditure on exempt income
Facts in brief:- The assessee is a Private Limited Company. It filed its return of income on 26.9.20
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Income Tax :
Sending of submission of assessee to AO for remand report is enough to avoid contravention of rule 46A
During the year the assessee company had raised unsecured loans of ` 96,65,438/-, the source of whic
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Income Tax :
Applicability of section 44AE is depend upon fulfillment of condition prescribed
the relevant facts as available from the concerned orders are that the assessee, during the year, wa
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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 :
Liability appearing in BS not attract section 41(1) and expenses on business promotion without supporting is disallowed subject to limit
The Learned CIT(A) has erred in law, on facts and circumstances of the case in assuming jurisdiction
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Income Tax :
Validity of order passed by majority as per section 255(4) of IT
The assessee company is engaged in the business of operation and management of hotels owned by third
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Income Tax :
Provisions of s. 56(2)(v) applied only to gift n or after 1st Sept, 2004
The relevant facts giving rise to this appeal are that assessee received gift in the form of IMD of
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LAW :
Action taken u/s 147 of the Income Tax Act, is there being no escapement of any income, conditions of section 147 were not fulfilled
The brief facts of the case are that the assessee is a company which filed return on 22.10.2003 and
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VAT :
Power of state govt. to grant exemption from CST subject to fulfill the condition under section 8(4) should not contrary to section 8(5)
By the aforesaid three trade circulars, the Commissioner has informed the trade that under Section 8
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Income Tax :
Notice under section 142 should be complied with the proper address of the assessee or it cannot be treating valid
It would be relevant to recount the facts of the case in brief. The assessee’s return of income for
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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 :
Genuine gift cannot consider as unexplained cash credit and exemption under section 54 cannot be denied only on purchase of new house in joint name
Brief facts are: The assessee was an employee of Bill and Milinda Gates Foundation, USA (“BMGF” ), U
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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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Service Tax :
Service Tax is not the part of gross receipt under section 44BB of IT Act.
Facts indicate that the assessee is a company incorporated in Australia. It was engaged in the busin
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Income Tax :
Computation of Income and disallowance of expenses relating to H.O cannot be made by invoking section 44C of IT Act
Briefly stated facts of the case are that the assessee is a commercial bank having its Head Office i
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Income Tax :
For invoking proviso of section 147 after period , there must be failure on the part of the assessee either under section 139 or in response to a notice under section 147/148
The facts indicate that original assessment was completed on 29.03.2004 and it was reopened by recor
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