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Income Tax : Computation of Deduction under section 10A and depreciation on computer accessories

The relevant facts of the case are that in the year under consideration the assessee who is wholly o

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Income Tax : Registration of trust under section 12A IT Act 1961

At the time of hearing before us, it was stated by the learned counsel that the DIT(Exemptions), vid

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Income Tax : Long term capital gain under section 50C of the Income Tax Act

That on the facts and in the circumstances of the case, the Assessing Officer had erred in invoking

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Income Tax : Reopening of the assessment under Section 148

On the facts and circumstances of the case the ld.CIT(A) erred in deleting the addition of Rs.2,26,2

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Income Tax : Absence of interest for prosecution may cause for dismissal

The appeal was fixed for hearing on 21.11.2011 when the case was adjourned at the request of the ass

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Income Tax : Effect of mistake by CIT in confirming order passed under section 153C read with Sec 153A of IT Act.

At the time of hearing before us, the learned counsel for the assessee argued at length. He stated t

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Income Tax : Rule 19(2) apply in the absence of prosecution

Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal incl

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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 : Whether foreign traveling expenses is exempted under section 10B

The assessee has questioned first appellate order on several grounds involving two issues. Firstly a

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Income Tax : Applicability of section 44AE is depend upon fulfillment of condition prescribed

the relevant facts as available from the concerned orders are that the assessee, during the year, wa

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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 : Depreciation of asset of the institution under section 12A to be deducted to arrive at income available for charitable purposes

On the facts and in the circumstances of the case, the Ld. CIT(A) erred in allowing depreciation on

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Income Tax : Liability appearing in BS not attract section 41(1) and expenses on business promotion without supporting is disallowed subject to limit

The Learned CIT(A) has erred in law, on facts and circumstances of the case in assuming jurisdiction

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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 : Willful concealment is not an essential ingredient for attracting civil liability and prosecution under section 276C

After analysing the facts of this case, considering the submissions made by the learned Advocates fo

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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 : 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 : Is transfer constituted application of income under Section 11(1)(a) of 1961 Act subject to condition

Whether amounts transferred by the assessee to Mandi Parishad would constitute application of income

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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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