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Income Tax :
As per explanation 3D inserted in Section 43B interest converted into loan shall not be deemed to have been actually paid
We have heard the arguments of both the sides and perused the material placed before us. The penalty
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Income Tax :
Whether Rule 8D has retrospective operation
The appellant is engaged in export of handicraft and shawl etc. and local sale of software. The asse
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Income Tax :
Deletion of addition made under section 68 of IT Act 1961 must accompanied by proper supporting
On the facts and circumstances of the case, the Ld. Commissioner of Income Tax (A) erred in deleting
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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 :
Treatment of income from house property of director
The brief facts about the case are that assessee is an individual and she filed her return of income
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Income Tax :
As per section 11(2) parties can agree the appointing of arbitrator and in the absence of such agreement section 11(3) to be followed
These appeals have raised the question about the procedure that is being followed by Calcutta High C
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Income Tax :
Validity of order passed by majority as per section 255(4) of IT
The assessee company is engaged in the business of operation and management of hotels owned by third
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Income Tax :
Penalty u/s. 271(1)(c) cannot be levied where the tax as per regular Income tax proceedings is nil and tax is payable only as per MAT
The facts at the assessment stage show that the assessee declared total loss of Rs. 1,96,610/- for t
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Income Tax :
Notice under section 142 should be complied with the proper address of the assessee or it cannot be treating valid
It would be relevant to recount the facts of the case in brief. The assessee’s return of income for
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Income Tax :
Rule 8D not applied unless there is proper nexus between borrowed fund and investment
This only issue in this appeal of assessee is against the order of CIT(A) in confirming the disallow
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Income Tax :
If any tax deducted in any year and paid after the expiry of period prescribe under section 200 is allowable
On the facts and in the circumstances of the case, the Commissioner of Income Tax (Appeals) has erre
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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 :
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 :
Liability arise only when the project is completed unless estimated on reasonable basis periodically
Ground of appeal relates to the grievance of the appellant against the action of the Assessing Offic
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Income Tax :
Labour charges cannot be disallowed in the presence of proper attendance registrar and wages account
The fact of the case pointed in the following points:
FOR THAT the Ld. Commissioner of Income Tax
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Income Tax :
If third person entitled to receive under obligation from assessee cannot be consider as diversion of income
Facts, in brief, as per relevant orders are that return declaring income of ``1,19,38,802/- filed on
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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 :
In case of developer firm it is not necessary that in every assessment year actual construction activity should be carried out
The Learned CIT (Appeals) failed to appreciate that the amount offered during Survey u/s 133A carrie
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Income Tax :
For invoking proviso of section 147 after period , there must be failure on the part of the assessee either under section 139 or in response to a notice under section 147/148
The facts indicate that original assessment was completed on 29.03.2004 and it was reopened by recor
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Income Tax :
As per Rule 24 of Appellat Tribunal Rule miss communication of date of hearing can deserve the order to be recalle
By this miscellaneous application, the assessee is seeking recall of the order of the Tribunal dated
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