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Income Tax : No disallowance under section 14A can be made if assessee has not incurred and claimed any expenditure on exempt income

Facts in brief:- The assessee is a Private Limited Company. It filed its return of income on 26.9.20

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Income Tax : Claim made through invalid revised return can also be considered

The appellant has raised following grounds of appeal:- (1) “The learned CIT(A) has grossly erred

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Income Tax : Assessee is allowed to withdraw before any decision made

At the time of hearing, ld A.R. submitted that assessee be allowed to withdraw his appeal. Learned D

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Income Tax : Rejection of application of renewal of exemption under section 80 cannot be made arbitrarily

The Learned Director of Income Tax - (Exemption) has passed the order of Rejection of Application of

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Income Tax : Party at whose instance reference was made if fails to prepare paper books for hearing court is not bound to answer

This case was listed for hearing before the Tribunal on 28-8-2012 and for this assessee was informed

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Income Tax : Computation of Income and disallowance of expenses relating to H.O cannot be made by invoking section 44C of IT Act

Briefly stated facts of the case are that the assessee is a commercial bank having its Head Office i

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Income Tax : Cheque payment is enough to prove payment and deduction for staff welfare si allowed only if made by assessee

The Ld. CIT (A) erred in confirming disallowance of Rs. 47,59,846/- being payment made to the sub-co

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Income Tax : If the person at whose instance reference is made fails to appear appeal deserved to be dismissed

These cases were listed for hearing before the Tribunal on 06-8-2012 and for this assessee was infor

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Income Tax : Order suffers from lack of reasoning and which is not a speaking order on which addition is made can be set-aside

That the Revenue has erred in law and on facts in adding the amount of ` `3,667/- which pertains to

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Income Tax : Payment made to foreign company for service rendered in the nature of business not chargeable to tax in India in the absence of permanent establishment

We have carefully considered the submissions of the rival parties and perused the material available

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Income Tax : Applicability of section 92CA can be made after considering section 92A, 92B and provision of transfer pricing cannot avoid book result and adjustment only can made after giving de

The relevant material facts are like this. The assessee before us, Dongfang Electric Corporation (DE

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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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Income Tax : It is the duty of Ld CIT to find out to what extent the estimate already made by AO

Adverting first to ground no.1 in the appeal, facts, in brief, as per relevant orders are that retur

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Income Tax : No deduction to be made from Transport charges under sec 40(a) after filling of declaration in form 15J and reimbersment of service charges cannot be disallowabled

For that in the facts and circumstances of the case the assessment order passed was in violation of

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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 : AO can made addition under sec 14A read with rule 8D the dividend received from investment out of surplus fund

This appeal of the assessee is directed against the order passed by the CIT (A)- IV, New Delhi, date

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Income Tax : If proper source of capita and share premium is not shown than addition can be made under sec 68 of IT Act

On the facts and in the circumstances of the case and in law, the CIT(A) has erred in deleting the a

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Income Tax : Whether addition can be made on items in respect of which no incriminating material is found in search in assessement under sec 153A

Opinion amongst different benches of the Tribunal in respect of scope of assessment framed u/s 153A,

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Income Tax : AO cannot make addition after maintaining complete books of account with the Tax Audit report only on the basis of entries made on 31st March

The brief facts of this issue are that while doing the scrutiny assessment Assessing Officer has add

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Income Tax : The Appellant at any time withdraw the appeal before the decision is made

Permission to withdraw the appeal made by the appellant

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