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Search Results for : assessment

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Pages : 4 Displaying 1 - 20 of 61 in 4 pages
Income Tax : Penalty proceedings and assessment proceedings are two distinct and independent proceedings

In brief the facts are that in this case return of income was filed by the assessee declaring a loss

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Income Tax : Assessment of income received by minor as gift

We have heard the arguments of both the sides and perused the material placed before us. The facts o

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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 : Quashing the gift-tax assessment: Transfer of shares

The facts: The assessee, being the owner of 6000 fully paid up equity shares executed a deed of

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Income Tax : Confirmations of creditors is mandatory for assessment proceedings

On the facts and circumstances of the case and in law, the CIT(A) erred in granting relief in respec

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Income Tax : Allow ability of expenditure for Income tax assessment

The facts of the case of the appellant are very simple in the sense that the assessee firm has debit

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Income Tax : Once registration is granted, it is for the AO while framing assessment to consider the other provisions of the Act

At the outset, it is to be mentioned that none present from the assessee side but after going throug

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Income Tax : Objection to notice must be disposed of first and only thereafter assessment can be proceede

As per a Supreme Court decision, objection to notice must be disposed of first and only thereafter a

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Income Tax : In case of developer firm it is not necessary that in every assessment year actual construction activity should be carried out

The Learned CIT (Appeals) failed to appreciate that the amount offered during Survey u/s 133A carrie

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Income Tax : Sec 234D is applicable only on regular assessment year and difference in depreciation due to exchange rate need to transfer to PL account as per AS-11.

That on facts and in law, the CIT(A) erred in upholding disallowance of additional depreciation to t

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Income Tax : As per IT circular May 15’2008 if the same issue in respect of the same assessee for other assessment year department cannot file appeal if tax effect less than 4 lakh

Before us, both the learned Representatives agree that the tax effect in the Revenue’s appeal is les

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Income Tax : If an issue decided consistently in a particular manner for earlier assessment years than rental income from factory building is to be treated as business income

We have heard the submissions of both the parties and perused the material available on record and t

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Income Tax : If the order under sec 263 does not survive than the assessment order made under that sec also not survive

We have heard both the sides and perused the material placed before us. The facts of the case are th

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Income Tax : Before the assessment year 2008-09 provision of sec 14A(1) should apply instead of Rule 8D

The facts, in brief, are that in the assessment order the AO had noted that assessee had shown divid

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Income Tax : If asseesee taking part in assessment without issuing notice under sec 143(2) it cannot amount illegality but order passed without giving opportunity is void

I have carefully considered the various arguments raised by the appellant and also the material brou

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Income Tax : As per SC decision reassessment under sec 147 is to be valid only in the presence of material enable the AO to formed the decision that there is escape assessment

The assessee is a private limited company engaged in the business of providing professional services

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Income Tax : In assessment under sec 143(3) opportunity to the assessee to prove that it had fulfilled the condition of 3rd provision of sec 80HHC(3) is o be given

Briefly stated facts of the case are that the assessee firm is engaged in the business of export. Th

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Income Tax : In assessment under sec 143(3) difference with books of account should properly explained or addition can be made and interest under sec 234B can be charged.

It was observed that the balance in the shares account is Rs.23,52,580/- whereas as per books of acc

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Income Tax : As per sec 80HHC 90% of the interest has to be excluded from the profit of the business during assessment

The facts of this case very briefly are that Bharat Rasayan Limited (for short ‘the assessee’) filed

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Income Tax : If at the time of the assessment AO need any further document than should be mentioned in clear language in the notice otherwise asseessee is not responsible

The facts in brief are that the assessee company was engaged in the business of undertaking contract

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