Income Tax Judgements

Remand is not a power to be exercised in a routine manner and should be used sparingly, says ITAT

Guest 23 June 2021 at 11:17

Pursuant to the directions given by the Hon'ble High Court of Delhi in ITA No. 247 of 2019 and 357 of 2019 order dated 04.01.2021, ITA No. 1479/DEL/2016 and ITA No. 507/DEL/2017 were heard for adjudication of the issues restored by the Hon'ble High C

Posted in Income Tax | 160 Views

Salary from a foreign employer for services rendered outside India is not taxable if the assessee has stayed outside India for more than 182 days

Guest 23 June 2021 at 11:17

This appeal filed by the assessee is directed against the order dated 27th September, 2019 of the CIT(A)-2, New Delhi, relating to assessment year 2011-12.

Posted in Income Tax | 181 Views

Can AO take the valuation of purchases on which customs duty was payable as the amount of actual purchase?

Guest 23 June 2021 at 11:17

This appeal filed by the assessee for the assessment year 2016-17 is directed against the order of learned CIT(A)-10, New Delhi dated 24.10.2019. The assessee has raised following grounds of appeal:-

Posted in Income Tax | 138 Views

Can AO initiate proceedings u/s 148 of the IT Act once the proceedings u/s 147, 148, and 151 have been declared invalid?

Guest 23 June 2021 at 11:17

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-14, New Delhi dated 28.10.2019. The assessee has raised following grounds of appeal:-

Posted in Income Tax | 92 Views

There is no provision of law to deduct TDS on the interest amount received against NSC and Saving Account

Guest 21 June 2021 at 11:21

This is an appeal filed by the assessee against the or CIT(A), Cuttack dated 3.12.2019 for the assessment year 2012 The concise ground of appeal is as under:

Posted in Income Tax | 137 Views

Disallowance u/s.184(5) of the IT Act cannot be treated in every case of assessment u/s.144 of the Act

Guest 21 June 2021 at 11:21

This is an appeal filed by the assessee against the or CIT(A), Sambalpur dated 20.9.2019 for the assessment year Grounds raised by the assessee are as under:

Posted in Income Tax | 134 Views

Excess deduction u/s35(2AB) of the Income Tax Act

Guest 21 June 2021 at 11:21

These cross appeals filed by the Revenue and assessee are directed against separate, but identical orders of the learned CIT(A)-15, Chennai, both dated 27.12.2017 and pertain to assessment year 2013-14 & 2014-15.Since, facts are identical and issues

Posted in Income Tax | 102 Views

Where the assessee company has established identity genuineness, AO cannot make addition to the income of the assessee

Guest 21 June 2021 at 11:21

The captioned appeal has been preferred by the assessee against the order dated 17.06.2016 passed by the Learned Commissioner of Income Tax (Appeals)-2 [for short the CIT(A)], Ludhiana u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to a

Posted in Income Tax | 142 Views

Disallowance of deductions claimed by the assessee u/s 57(III) of the Income Tax Act

Guest 18 June 2021 at 10:53

The above appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-3 [in short the ‘Ld.CIT(A)], Ludhiana dated 14.11.2018 relating to assessment year 2014-15, passed u/s 250(6)) of the Income Ta

Posted in Income Tax | 128 Views

Where the assessee expires during the pendency of an assessment proceeding, section 159 of the IT Act is prescribed

Guest 18 June 2021 at 10:53

The above appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals)[in short the ‘ Ld.CIT(A)], Patiala dated 15.07.2019 relating to assessment year 2008-09 passed u/s 250(6)) of the Income Tax Act, 1961

Posted in Income Tax | 103 Views