Income Tax :
Services provided without human intervention cannot be treated as technical service
Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive
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Income Tax :
If the appeal has no effect on tax liability its liable to be dismissed
At the time of hearing before us, it was stated by the learned counsel that in both the years, despi
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Income Tax :
Realisation of shares cannot be treated as commission
On the facts and in the circumstances of the case, the ld.CIT(A) has erred in deleting the addition
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Income Tax :
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
Brief facts of the case are that assessee was running a proprietary business as whole seller at Nain
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Income Tax :
AO cannot make any addition without giving adequate opportunity to assessee
The assessee has raised various grounds in its appeal. However, at the time of hearing before us, th
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Income Tax :
Whether Revenue’s appeal is general in nature and needs no adjudication
On the facts and in the circumstances of the case, the ld.CIT(A) has erred in law and facts in delet
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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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Excise :
Whether manufacturing of goods without brand name decline assessee to avail the benefit of S.S.I notification
Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspect
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Income Tax :
Amount recoverable given in advance cannot treat as income and depreciation can claim on all asset used for business
The revenue has questioned the first appellate order on the following grounds:
“1. On the facts a
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Income Tax :
Mobilization advance offered for Tax by acceptable method is enough
Assessee company in this case is engaged in the business of manufacturing, designing and fabrication
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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 :
Order passed in violation of section 250 cannot be sustained
the facts and circumstances of the case and in law, the Ld. CIT(A) has grossly erred in rejecting th
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Income Tax :
Opportunity to explain source after non responding to subsequent notices by AO
Facts, in brief, as per relevant orders are that return declaring income of ``1,12,277/- beside agri
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Income Tax :
The notice not received back as unserved is enough to treat served and than non appearance cannot consider
Despite sending notice by the registered post AD sufficiently in advance, assessee did not appear no
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Income Tax :
On the basis of personal indisposition principle of opportunity of being heard cannot be denied
In support of ground No. 3 the Ld. AR submitted that the counsel of the assessee had been appearing
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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 :
Non-mention in order does not mean that submission not considered
In the present application, the assessee has contended that in the aforesaid order, a typographical
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Income Tax :
It is enough to proved the source of investment
The facts as per the relevant orders are that a search was conducted on the assessee on 15.01.2009,
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Income Tax :
Transaction between the assessee and the director cannot be covered by section 269T
Briefly stated the facts of the case giving rise to this appeal are that the assessee filed a return
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Income Tax :
Penalty cannot be imposed under section 271 on debatable issue
The relevant facts of the case giving rise to these appeals are as follows. The assessee is a privat
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