Income Tax Judgements

Penalty imposed by the AO u/s 271D of the Income Tax Act, 1961

Poojitha Raam Vinay 14 August 2021 at 09:25

These two appeals are against the order of confirming the penalty u/s 271D of Rs. 14 lac. for Assessment Years 2007-08 & 2008-09.

Posted in Income Tax | 156 Views

Is revenue received by a resident of Sweden from the supply of software, taxable in India as Royalty?

Poojitha Raam Vinay 14 August 2021 at 09:25

This appeal by the revenue is directed against order dated 31/01/2018 passed by the Ld.

Posted in Income Tax | 119 Views

Disallowance of expenses on account of sale of content

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the Revenue is directed against the order dated 29.01.2018 passed by the Commissioner of Income Tax (Appeals)-16, New Delhi relating to Assessment Year 2013-14.

Posted in Income Tax | 141 Views

Revenue challenges the deletion of penalties u/s. 271(1)(c) of the Income-tax Act, 1961

Poojitha Raam Vinay 14 August 2021 at 09:24

Aggrieved by the orders dated 14/03/2018 passed by the learned Commissioner of Income Tax (Appeals)-Faridabad ("Ld. CIT(A)") in the cases of Indian Armour System Pvt. Ltd.

Posted in Income Tax | 128 Views

Deemed Dividend u/s 2(22)(e) of the Income Tax Act

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi dated 21.03.2018 for Assessment Years 2013-14.

Posted in Income Tax | 130 Views

When are liquidated damages, a deductible expenditure from the income of the assessee?

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the Revenue is directed against the order dated 28.03.2018 of the Commissioner of Income Tax (Appeals)- 43, New Delhi relating to Assessment Year 2008-09.

Posted in Income Tax | 134 Views

Levy of penalty u/s.271(1)(c) of the Income Tax Act, 1961

Poojitha Raam Vinay 14 August 2021 at 09:24

ITA No. 4648/Del/2018 and 4649/Del/2018 the captioned two appeals are by the assessee preferred against the order .

Posted in Income Tax | 98 Views

Addition to the total income of the assessee on account of income from house property

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against the ex parte order dated 31st January, 2019 of the CIT(A)-20, New Delhi, relating to assessment year 2010-11.

Posted in Income Tax | 94 Views

Deleting the disallowance made by AO u/s 14A read with Rule 8D

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the Revenue is directed against order of the learned CIT(A)-18, Chennai dated 18.09.2017 and pertains to assessment year 2011-12.

Posted in Income Tax | 112 Views

Disallowance of expenditure in relation to exempt income u/s.14A r.w. Rule 8D

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against order of the learned CIT(A)-9, Chennai dated 24.07.2019 and pertains to assessment year 2015-16.

Posted in Income Tax | 112 Views