Income Tax Judgements

Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio

Guest 10 May 2021 at 11:34

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year

Posted in Income Tax | 164 Views

Mismatch in the amount paid to related persons u/s 40A(2)(b) reported in Audit Report and ITR

Guest 10 May 2021 at 11:34

This appeal filed by the assessee is directed against the order of the Learned Principal Commissioner of Income Tax (Appeals) - 2, (hereinafter the “ld. CIT(A)”), passed u/s. 263 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/03/2020, for the Assess

Posted in Income Tax | 148 Views

No TDS on sales commission paid to non-residents for services rendered outside India

Bimal Jain 21 April 2021 at 15:07

The Hon'ble ITAT, Jaipur in Modern Threads India Limited v. ACIT (Income Tax Appeal Nos. 198/JP/2019 and 199/JP/2019 decided on February 15, 2021) has held that payment of sales commission by the assessee to non-resident agents for the services rende

Posted in Income Tax | 373 Views

Section 143(2) proviso applies in case of return filed u/s 139(1) of the Act and not qua revised return u/s. 139(5) of the Act.

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s orderdt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act,

Posted in Income Tax | 169 Views

Erred in not allowing deduction u/s. 54F of the Income Tax Act

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s order dt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act

Posted in Income Tax | 189 Views

Shri Tirath Ram Sahni,, Ahmedabad DCIT, Circle-3(3),, Ahmedabad

Guest 19 April 2021 at 11:19

These seventeen appeals filed by different assessees except ITA No. 1562/Ahd/2018, 19/Ahd/2020 & 199/Ahd/2020 & C.O. No. 177/Ahd/2019 filed by revenue, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 171 Views

ACIT, Circle-3(3), Ahmedabad Mohamadiqbal Ganibhai Meghreji, Ahmedabad

Guest 19 April 2021 at 11:19

Posted in Income Tax | 165 Views

Vinodkumar Shyamlal Toshniwal,(Prop. Micro Metal), Bhavnagar The DCIT, Circle-1,, Bhavnagar

Guest 19 April 2021 at 11:19

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad (‘CIT(A)’ in short), dated 01.12.2017

Posted in Income Tax | 187 Views

Appeal with reference under section 143(3) r.w.s. 147 of the Income Tax Act, 1961

Guest 19 April 2021 at 09:59

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad (‘CIT(A)’ in short), dated 27.07.2018 arising in the assessment order dated 27.09.2017 passed by the Assess

Posted in Income Tax | 277 Views