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Search Results for : absence

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Pages : 2 Displaying 1 - 20 of 35 in 2 pages
Income Tax : Allowability of sponsorship expenses in the absence of comment of AO in the original order

On the facts and in the circumstances of the case, the ld.CIT(A) has erred in annulling the re-asses

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Income Tax : In the absence of necessary and relevant fact some questions are unanswered

Whether on the facts and in the circumstances of the case, the assessee company is a financial compa

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Income Tax : Without highlighting any adverse evidence absence at the time of passing order , order cannot be set-aside

The brief facts of the case are that return of income was filed on 09.02.2006, declaring Nil income.

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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 : 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 : 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 : As per section 11(2) parties can agree the appointing of arbitrator and in the absence of such agreement section 11(3) to be followed

These appeals have raised the question about the procedure that is being followed by Calcutta High C

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Income Tax : In the absence of objection assessee is allowed to withdraw his appeal

At the time of hearing, ld A.R. submitted that assessee be allowed to withdraw his appeal. Learned D

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Income Tax : Absence of prosecution may without reasonable cause deserve the appeal to be dismissed

Assessee was informed that matter will be heard on 17.09.2012. But, no one appeared on behalf of ass

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Income Tax : In the absence of insufficiency addition is rightly be deleted and late payment of tax is compensatory

Brief facts are the assessee is engaged in business of manufacturing and trading of perfumery compou

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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 : Absence of communication for non appearance can treat the appeal to be unadmitted

In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appeal

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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 : Payment made to foreign company for service rendered in the nature of business not chargeable to tax in India in the absence of permanent establishment

We have carefully considered the submissions of the rival parties and perused the material available

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Income Tax : Gift deed in the absence of sign, relationship between donor and donee and proper reason cannot be treating as valid

Question raised in the case is. Whether on the facts and circumstances of the case the Ld. Commissio

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Income Tax : Non communication of application for absence or adjournment may deserved the appeal to be dismissed

If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in t

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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 : In case of no contrary view by superior and in the absence of supporting document exemption under sec 11 is allowed

In the facts and circumstances of the case and in law the learned CIT(A) has erred in directing the

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Income Tax : The appeal should be signed by the assessee otherwise it can be treated as absence of interest for prosecution and deserved to dismiss

No one was present on behalf of the assessee and no adjournment petition was also moved on behalf of

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Income Tax : As per sec 11 of IT Act. if no contrary view taken by superior against the decision of coordinated branch cannot be setaside in the absence of proof

In the facts and circumstances of the case and in law the learned CIT(A) has erred in directing th

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