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Search Results for : cbdt

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Income Tax : As per instruction 3/2011 issued by CBDT on 09.02.2011 if tax effect less than 3 lakh appeal cannot be made before Appeallat Tribunal

At the threshold, we note that tax effect in this case is less than `3 lacs fixed by the CBDT for fi

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Income Tax : As per the CBDT circular issued on 09.02.2011 tax effect for filling appeal before Tribunal should be more than Rs. 3 Lakh

On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has

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Income Tax : As per the instruction issued by CBDT time to time tax effect should be minimum to file appeal with Tribunal and real tax effect only to be consider in calculating

We have perused the records and considered the rival contentions carefully. The dispute is regarding

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Income Tax : As per CBDT circular sec 194 applied on advertisement when client make payment to add agencies but not when payment made by add agencies to media

The brief facts of the case are that the assessee is a private limited company engaged in the busine

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Income Tax : As per CBDT instruction tax effect must exceed 3 Lacs to file appeal before the Tribunal

We find that appeal in this case was filed on 4.2.2011 i.e. before the aforesaid instruction dated 9

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Income Tax : Interest can be charged under sec 234B where required and power to reduced or waive is only vested under sec 119 of CBDT

I have considered the facts of the case and the submissions of the appellant. I have also perused th

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Excise : As per Circular issued on 24.11.2005 by CBDT that Accreditation is depend on the fulfillment of the condition clearly mentioned in Para 7 of the Circular

On 24 November 2005 the Central Board of Excise and Customs issued a circular providing for the intr

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Income Tax : CBDT Clarification on Amendment to Section 271 of Income Tax


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Income Tax : CBDT Instructions

Held by ho"ble court that assessing officer is bound to follow benevolent instructions of CBDT. Henc

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