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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 : 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 : As per sec 41(1) if deduction claimed of any trading liability and subsequently received any amount on that it will be treated profit from business

Section 41(1) of the Act, as it existed at the relevant time, was as under:- “41. Profits charge

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Income Tax : If notice under sec 148 is issued in the absence of any failure on the part of assessee than the notice and subsequent proceedings liable to be struck down

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 : Subsequently directly deal with the saler cannot rule out the role of Coordinator and coordinator also affected by the transaction under IT Act

The assessee company is engaged in the business of real estate. During this year it purchased some l

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Income Tax : Principal of res-judicata has no application in IT Act and finding of particular assessement year cannot be binding on subsequent year

Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of

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Excise : Influence on Assignment deed for trade mark on date subsequent to the date of registration of case relating that trade mark will be decided by Tribunal

According to the provisions of the Trade Marks Act, for getting registration of a trade mark, an app

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VAT : Subsequent sale while goods in transit

Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Deale

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