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Income Tax : Tax deposited on estimated income cannot be treated as disclosure of total income

The respondent-assessee is a firm which came into existence on 25th June, 1992. On 23rd February, 19

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Income Tax : Impact of cash deposited in creditors account before payment

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

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Income Tax : Source of cash deposited in Bank should be properly disclosed

Briefly stated the facts of the case are that the assessee filed his return declaring an income of R

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Income Tax : Genuineness of purchase must be proved and employees contribution of PF or ESI deducted from salary cannot be treated as income if deposited to the authority within prescribed p

Although all these appeals have been filed by the revenue however the ld. AR submitted that under Ru

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Income Tax : Company registered with the object of advancing loan on interest can set off its loss with its earning of interest from bank deposite

Facts, in brief, as per relevant orders are that return declaring nil income filed by the assessee,

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Income Tax : Late deposit of TDS cannot be the reason of disallowance uas per sec 40a(ia)

Facts, in brief, as per relevant orders are that return declaring income of ``12,75,862/- on a/c of

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Income Tax : TDS deposited before the filling of return cannot be disallowed under sec 40(a)(ia)

We find that the only grievance of the Revenue is that the amendment brought in the Income Tax Act u

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Income Tax : Assessee must give proper explanation of the amount deposited in the Bank account of the assessee or to prove that account not belong to him

That having regard to the facts and circumstances of the case, Ld. Commissioner of Income Tax (Appea

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Income Tax : If any amount of wife deposited in the assesses account with the support of affidavit from her that can not be treated unexplained

Facts, in brief, as per relevant orders are that on the basis of information received from the offic

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Income Tax : If interest on deposit is earned on accrual basis than it should be added in the income of the relevant year and in case of receipt basis than in the current year

I have heard Ld. DR Shri R. Gupta and gone through facts and circumstances of the case. I find that

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Income Tax : In case of loan the lender identity must be deposited at assessment and repair expenses of office vehicles are disallowed up to 5% if used partly for personal use

The first ground relates to addition of Rs.13,77,000/- made u/s 68 by the AO. During the assessment

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Income Tax : Security deposited against leased property refundable on completion of tenure cannot be consider as Capital Gain

The brief facts of this issue are that while doing the scrutiny assessment after analyzing the vario

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Income Tax : NOTIONAL INTEREST ON INTT FREE DEPOSIT IS TAXABLE OR NOT

The assessee had received interest free deposit in respect of shops given on rent. The Assessing Off

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Income Tax : S.69A : Onus of proving source of deposit primarily rests on

Where a deposit stands in the name of a third person and where that person is related to the assesse

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