Judgements by Poojitha Raam Vinay

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 | 113 Views

Does business of providing high speed wireless internet access fall under the ambit of TDS Section 194C or 194J?

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against order of learned Commissioner of Income Tax (Appeals), Salem dated 25.06.2019 and pertains to assessment year 2017-18.

Posted in Income Tax | 87 Views

Sale of property and earning of Long Term Capital Gains

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 30.08.2019 relevant to the assessment year 2011-12.

Posted in Income Tax | 98 Views

Appeal filed against order passed under section 263 of the Income Tax Act, 1961

Poojitha Raam Vinay 14 August 2021 at 09:24

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai, dated 18.03.2019 relevant to the assessment year 2011-12 passed under section 263 of the Income Tax Act, 1961 [“Act” in short].

Posted in Income Tax | 124 Views