Income Tax Judgements

Assessee under the VSV Scheme, settled the matter and received Form No. 3 but chose to withdraw the appeal

Guest 09 January 2021 at 10:47

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-18, New Delhi dated 13.03.2019 for AY 2015-16.

Posted in Income Tax | 126 Views

Assessee under the VSV Scheme has filed Form No. 1 & 2 and may be dismissed if withdrawn subject to issue of Form No.3

Guest 09 January 2021 at 10:47

Both the appeals by assessee are directed against the order of Ld. CIT(Appeals)-Rohtak dated 18.03.2019 for AY 2011-12 and dated 29.05.2019 for AY 2011-12.

Posted in Income Tax | 122 Views

Assessee Pawan Kumar Aggarwal, under the VSV Scheme settled all matters with the receival of Form No.3 but sought permission to withdraw the appeal

Guest 09 January 2021 at 10:47

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-35, New Delhi dated 01.03.2019 for AY 2007-08.

Posted in Income Tax | 75 Views

Appeal of the assessee allowed for statistical purposes due to non-receival of notices

Guest 09 January 2021 at 10:47

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 31.12.2018 for AY 2015-16.

Posted in Income Tax | 516 Views

Are primary and secondary discounts subject to provisions of TDS Section 194H of the Income Tax Act?

Guest 08 January 2021 at 13:27

These cross appeals, by the assessee and by revenue, are arising out of the orders of Commissioner of Income Tax (Appeals)-13, Mumbai [in short CIT(A)], in appeal Nos. CIT(A)-13/Rg.7(3)/AP-269/11-12 and 127/12-13 dated 03.03.2014. The Assessments wer

Posted in Income Tax | 77 Views

Corporate guarantee fee paid to a non-resident entity is chargeable as Fees for Technical Services under Article 12 or Article 11 of the Double Taxation Avoidance Agreement?

Guest 08 January 2021 at 13:27

These are two appeals filed by the assessee against the order of the ld CIT(A)-5, Delhi dated 04.09.2015 for the Assessment Year 2009-10 and 2010-11 wherein disallowance made by the learned assessing officer under section 40 (a)(i) on account of non

Posted in Income Tax | 95 Views

ITAT Bangalore allows the appeal filed by Rajyalakshmi Reguraj for Statistical purposes

Guest 08 January 2021 at 13:27

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 23.05.2019. The relevant assessment year is 2016-2017.

Posted in Income Tax | 74 Views

Assessee cannot be denied the benefit of a claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”

Guest 08 January 2021 at 13:27

This appeal by the assessee is directed against the order of CIT(Appeals)-3, Bengaluru dated 21.05.2019 passed u/s. 143(3) of the Income-tax Act, 1961 [the Act].

Posted in Income Tax | 94 Views

Assessment proceedings u/s 147/148 which were completed without issuing the notice u/s 143(2) are invalid.

Guest 08 January 2021 at 13:27

The present appeal has been filed by the assessee against the order of the ld. CIT(A), Kota dated 15/01/2018 for the A.Y. 2010-11 wherein the assessee has raised following grounds of appeal:

Posted in Income Tax | 84 Views