Income Tax :
If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition
However, at the time of hearing before us, it was pointed out by the learned counsel that the learne
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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 :
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 :
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 :
Deduction claimed of securities transaction tax under section 88E cannot be rejected if fulfill the condition of rule 20AB
The brief facts of the case are that the assessee filed its return of income for the relevant year o
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Income Tax :
Condition of section 68 treated to be fulfilled by furnishing necessary materials with supporting evidence
Facts indicate that Assessing Officer made addition of Rs.1,98,64,646/- as unexplained cash credit u
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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 :
AO should made proper classification before making addition and in PF condition under section 43B to fulfill to avoid addition
The circumstances of the case the Ld. C.l.T(A) was not justified in confirming the addition of Rs. 1
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Corporate Law :
Terms and condition of memorandum of settlement is to be bound on all the party under section 391 and 394 of Companies Act
In sequel to orders passed by this Court with the earnest efforts of Mediators, namely, Mr. J.S. Bho
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Income Tax :
Income which cannot be taxed under article 7, 12 or 14 because conditions laid down therein are not satisfied cannot be taxed under article 23
Whether on the facts and in the circumstances of the case, the learned CIT(A) was correct in holding
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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 :
Expenses related to business can claime as deduction and show cause notice is not condition precedent for charging interest under sec 217
In paragraph 2 of the judgment, it was pointed out by this Court that the learned counsel for the as
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Income Tax :
For claiming deduction under sec 80HHC condition are not compulsory and CIT can direct the AO to recompute the deduction
In the instant appeal, there are total three grounds. Ground No. 3 is general in nature. Ground Nos.
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Income Tax :
Expenses not related to business or related to exempted income cannot be allowed under Sec 115WE subject to the condition subject to the condition under Rule 8D
The first issue in this appeal of assessee is against the order of CIT(A) confirming the disallowanc
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Income Tax :
Condition laid under sec 92C(3) need to be satisfied in determining the arms length price in international transaction
That the Assessing Officer (‘AO”) erred on facts and circumstances of the case and in law in assessi
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Income Tax :
Penalty under sec 271(1) ( c ) can be imposed subject to the condition of concealment or inaccuracy in the particular provided by the assessee
In this appeal the assessee has raised various grounds, but only dispute is regarding the confirmati
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Income Tax :
The power of CIT under sec 263 subject to the condition that the order passed by the AO is erroneous and prejudicial to the interest of Revenue
The CIT thereafter issued notice dated 24.2.2009 under Section 263 of the Income Tax Act, 1961 (“Act
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Income Tax :
Investment made in share cannot be treated as trading activity without fulfilling the condition for trading
The facts in brief are that the assessee is an AOP, engaged in the business of trading in dyes and c
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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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