Judgements by Guest

Infraction of section 250(6) of the Income Tax Act

Guest 05 August 2021 at 11:28

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A), Hisar dated 28.02.2019. The assessee has raised following grounds of appeal:-

Posted in Income Tax | 120 Views

Can an appeal be admitted without payment of a necessary fee in terms of provision of section 249(1)(a) of the IT Act?

Guest 05 August 2021 at 11:28

This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-1, Noida dated 28.09.2018. The assessee has raised following grounds of appeal:-

Posted in Income Tax | 60 Views

Admission of additional grounds under the IT Act that there was a failure to raise these grounds due to inadvertence

Guest 04 August 2021 at 10:27

This appeal filed by the assessee is directed against order of learned Commissioner of Income Tax (Appeals)-4, Chennai,dated 27.09.2016 and pertains to assessment year 2008-09.

Posted in Income Tax | 137 Views

Is there any provision to carry forward and set off of excess expenditure in case of trusts, like there is in other businesses?

Guest 04 August 2021 at 10:27

This appeal filed by the assessee is directed against order of learned Commissioner of Income Tax (Appeals)-17, Chennai,dated 29.01.2019 and pertains to assessment year 2014-15.

Posted in Income Tax | 120 Views

Expenses for pre-capitalization cost on the expansion of business is revenue expenditure

Guest 04 August 2021 at 10:27

The Revenue has filed the present appeal against the order dated 30.11.2018 passed by Commissioner of Income Tax (Appeals), Shimla [for short ’the CIT(A)’] for the assessment year 2013-14, whereby the Ld. CIT(A) has allowed the appeal filed by the as

Posted in Income Tax | 103 Views

Sustenance of addition made by the A.O. under section 69A of the Income Tax Act, 1961

Guest 04 August 2021 at 10:26

This is an appeal by the Legal heir of the deceased assessee against the order dt. 26/04/2019 of Ld. CIT(A)-1, Chandigarh.

Posted in Income Tax | 352 Views

Denial of Registration of Trust on the basis that the trust has not been carrying out charitable act as per the stated objects

Guest 04 August 2021 at 10:26

The appellant Trust has filed the present appeal against the order dated 12.3.2020 passed by Commissioner of Income Tax (Exemptions), Chandigarh [for short ’the CIT(E)’], vide which the Ld. CIT(E) has denied registration to the applicant Trust u/s 12

Posted in Income Tax | 117 Views

Deduction under sec. 80HHB when no separate books in respect of a foreign project is being maintained

Guest 04 August 2021 at 10:26

ITA No.896/Bang/2008 a0 n appeal by the Revenue while ITA No.790/Bang/2008 is an appeal by the assessee. Both these appeals are directed against the order of the CIT(A), LTU, Bengaluru, relating to Assessment Year 2002-03.

Posted in Income Tax | 106 Views

Criteria for proceedings u/s 153C of the Income Tax Act, 1961

Guest 04 August 2021 at 10:26

The facts and circumstances under which this appeal by the revenue is listed for hearing before the Tribunal is as follows:

Posted in Income Tax | 121 Views

M/s SAP Labs India Private Limited , Bangalore Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

Guest 04 August 2021 at 10:26

Present appeal has been filed by assessee against the final assessment order dated 31/01/2017 passed by Ld. DCIT circle 6 (1) (1), Bangalore for assessment year 2012-13 on following grounds of appeal:

Posted in Income Tax | 171 Views