CCI Online Learning
What do you want to learn today?

Freedom sale - Get upto 30% discount in all CA CS CMA and Certification courses. Call Coaching: 1800-3000-0505 Certification course : 011-411-70713


Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Income Tax Judgements

(i) Disallowance u/s 40(a)(ia), 40A(3) etc are intended to enforce due compliance of the requirement of other provisions of the Act and to ensure proper collection of tax as also transparency in dealings. The interest of a bonafide assessee who had m

Posted in Income Tax |   8 Views

Computation of total Income with disallowance of payment u/s 40 (a)(ia)

Posted in Income Tax |   12 Views

Inculding notional rent from vacant property

  Guest    01 August 2020 at 14:03

The issue under consideration is whether the addition on account of notional rent in respect of vacant property is justified in law?

Posted in Income Tax |   8 Views

Computation of total Income with disallowance of payment u/s 40 (a)(ia)

Posted in Income Tax |   16 Views

This order of ITAT Mumbai, upheld by the Bombay High Court further establishes the principle that for an income to accrue to a person, corresponding liability to pay should also arise to the other party.

Posted in Income Tax |   507 Views

Many a times, we come across cases where the invoice has been raised close to the cut-off date, i.e. closer to the end of a financial year and the customer has accounted for and paid the invoice amount, as well as deducted and deposited the tax at ap

Posted in Income Tax |   530 Views

The present appeal has been filed by the Director of Income Tax ('Appellant') against the impugned judgment passed by the Hon'ble Delhi High Court ('Delhi HC') holding that a newly registered Trust is entitled for registration under section 12AA of t

Posted in Income Tax |   549 Views

The Hon'ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon'ble HC, Punjab and Haryana al

Posted in Income Tax |   462 Views

Assessee is a Partnership firm involved in the business of banking and registered under the Kerala Money Lending Act.Notice u/s 148 of the Act was issued to the respondent-assessees. The firm had accepted payments from the partners, during the releva

Posted in Income Tax |   5558 Views

The Petitioner, Vodafone India Services Pvt. Ltd., is a wholly owned subsidiary of a non-resident company, Vodafone Tele-Services (India) Holdings Limited (the holding company). In AY 2009-10,the Petitioner issued equity shares on a premium to its ho

Posted in Income Tax  1 comments |   3760 Views


GST Live Class    |    x