Judgements by Poojitha Raam Vinay

Grounds for business connection in India and taxability in terms of section 9(1) of the Income Tax Act

Poojitha Raam Vinay 26 October 2021 at 09:42

This appeal by the assessee is directed towards the order of the CIT(A)-42, New Delhi dated 30.12.2016 pertaining to A.Y 2012-13.

Posted in Income Tax | 223 Views

Should capital gains tax liability be determined on the sale of land along with construction?

Poojitha Raam Vinay 26 October 2021 at 09:37

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals], Meerut dated 29.01.2018 pertaining to assessment year 2009-10.

Posted in Income Tax | 191 Views

Proportionate disallowance of deduction claimed u/s. 80 IA of the Income Tax Act

Poojitha Raam Vinay 26 October 2021 at 09:37

ITA No.2234/Del/2019 is the appeal by the assessee preferred against the order of the CIT(A)-15, Delhi dated 28.12.2018 pertaining to A.Y.2010-11.

Posted in Income Tax | 238 Views

Order passed by Ld. Commissioner should always be in writing as per Section 250(6)

Poojitha Raam Vinay 26 October 2021 at 09:37

The present appeal has been filed by the assessee, wherein the assessee assails the correctness of the order dated 27.03.2018 of CIT(Appeals), New Delhi pertaining to 2013-14 assessment year. Although various grounds have been raised assailing the or

Posted in Income Tax | 187 Views

Order under Article 23 of India-Japan Double Taxation Avoidance Agreement

Poojitha Raam Vinay 26 October 2021 at 09:37

This appeal by the assessee is preferred against the order dated 30.03.2021 framed u/s 143(3) r.w.s 254 of the Income tax Act, 1961.

Posted in Income Tax | 172 Views

Are penalty proceedings vitiated if notice u/s 274 does not strike off irrelevant portion?

Poojitha Raam Vinay 26 October 2021 at 09:37

Present appeal has been filed by assessee against order dated 19/05/2017 by the Ld.DCIT, Circle 4(1)(2), Bangalore.

Posted in Income Tax | 157 Views

Sale consideration as per the provisions of section 43CA(1) of the Income Tax Act

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the Revenue is directed against the order dated 09.05.2018 of the Commissioner of Income Tax (Appeals) � 3, Delhi relating to Assessment Year 2014-15.

Posted in Income Tax | 270 Views

Calculation of tax at the maximum marginal rate instead of slab rate

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 26th July, 2019 of the CIT(A)-40, New Delhi, relating to Assessment Year 2015-16.

Posted in Income Tax | 245 Views

Charging of interest under sections 234A, 234B and 234C of the Income Tax Act

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 09.08.2019 of the Commissioner of Income Tax (Appeals)-XXV, New Delhi relating to Assessment Year 2007-08.

Posted in Income Tax | 191 Views

Disclosure of investment and income relating to foreign immovable property

Poojitha Raam Vinay 18 October 2021 at 21:36

This appeal filed by the assessee is directed against the order dated 18th October, 2019 of the CIT(A)-12, New Delhi, relating to Assessment Year 2016- 17.

Posted in Income Tax | 162 Views