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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 : Imposition of penalty for contravention of Sec. 269SS

Upheld the order of the Tribunal, which concluded that the reasoning given by the Finance Company f

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Services provided without human intervention cannot be treated as technical service
Revised tax effect for appeal applies to all pending appeals
Registration of trust under section 12A IT Act 1961
If the appeal has no effect on tax liability its liable to be dismissed
Realisation of shares cannot be treated as commission
Long term capital gain under section 50C of the Income Tax Act
Absence without application for adjournment can treat the appeal dismisses
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
AO cannot make any addition without giving adequate opportunity to assessee
Reopening of the assessment under Section 148

Realisation of shares cannot be treated as commission
If the appeal has no effect on tax liability its liable to be dismissed
Long term capital gain under section 50C of the Income Tax Act
Absence without application for adjournment can treat the appeal dismisses
Registration of trust under section 12A IT Act 1961
Reopening of the assessment under Section 148
Revised tax effect for appeal applies to all pending appeals
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
AO cannot make any addition without giving adequate opportunity to assessee
Services provided without human intervention cannot be treated as technical service

nice..
nice..
Thanks for the update..
Hi, this is CA Anish Abrol from Jammu, your S..
Wellll ..
its benifit to employer..
Weather printer is also eligible for deductio..
Reading this case and judgement it is very cl..
Good read! Gave clarity on 271(1)(c) penalty...
Dear Ayush, We have implemented S..

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