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Income Tax :
Applicability of TDS provision on payment made for hiring buses
The CIT(A) has erred on facts and in the law in cancelling the order dated 14.6.2011 passed by the A
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Income Tax :
Provision made after deducting TDS is allowed subject to the basis of making provision
In this case the assessee is a Company and is engaged in the business of manufacturing and selling o
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Income Tax :
Applicability of the Provision of section 14A
That having regard to the facts and circumstances of the case ld.CIT(A) has erred in law and on fact
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Income Tax :
Amendment in section 194H by insertion of provision 3 is not applicable retrospectively
The present case is identical and similar to the issue decided by COD’s and the amendment made throu
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Income Tax :
Penalty provisions u/s 271(1)(c) of the Act are not automatic provisions
Briefly stated, the facts giving rise to this appeal are that the assessee filed a return declaring
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Income Tax :
Deduction u/s 10A of the Act on its profits from provision of ITES and CSD Services to overseas associated enterprises
The reference made by the Ld. A.O. to the Learned Additional Commissioner of Income Tax, TPO-I(I), N
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Income Tax :
Provisions of s. 56(2)(v) applied only to gift n or after 1st Sept, 2004
The relevant facts giving rise to this appeal are that assessee received gift in the form of IMD of
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Income Tax :
Once registration is granted, it is for the AO while framing assessment to consider the other provisions of the Act
At the outset, it is to be mentioned that none present from the assessee side but after going throug
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Income Tax :
Commercial advance was outside the purview of the deeming provision of section 2(22)(e)
Facts, in brief, as per relevant orders are that the return declaring income of ``4,29,40,331/- file
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Income Tax :
Payment of commission to non resident overseas do not attracts the provision of section 194H
Facts indicate that the assessee is a partnership firm of two partners and doing the business of exp
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Income Tax :
Income by non resident company is to be taxed only after considering the provision of DTAA
The grounds of appeal read as under:-
i) The Ld. Commissioner of Income Tax (A)-II, Dehradun has
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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 :
Provision of section 194I is applicable only where there is relation ship of lesee and lessor
I have carefully considered the assessment order and the submissions made by the ld. AR in this rega
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Income Tax :
Before passing any order provision of section 250(6) to be consider
At the time of hearing the ld. Counsel appearing on behalf of assessee has submitted a copy of the a
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Income Tax :
Share accepted as consideration interest is deemed to have accrued and allowable and guidelines RBI cannot be override by provision of IT on leas rent due from NPA
That the Ld. CIT(A) was unjustified in confirming the addition of Notional Interest of Rs.7.18 Crore
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Income Tax :
Provision of section 194I is applied only on the payment of Rent for deducting TDS
Assessee is a company established by the Govt. of Maharashtra and was incorporated on 31.5.2005 purs
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Excise :
Whether manufacturer required to reverse amount of cenvate credit taken for clearing goods under exemption from excise of provision orf Rule 6(1)
Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken b
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Income Tax :
Provisions relating to TDS not applicable on expenses crystallized and paid after the end of the year which allowed as deduction in subsequent year
On the facts and in the circumstances of the case and in law the ld. CIT(A) failed to appreciate tha
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Income Tax :
Sec 115JB not contained any provision to allow deduction under sec 54EC
The main fact of the case is that there is no provision in section 115JB to allow deduction under se
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Income Tax :
Provisions of section 40(a) are not applicable in case of charitable trust or institution where income and expenditure is computed in terms of section 11
The relevant facts for adjudication of ground No.1 are that the assessee is a charitable institution
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