The Hon’ble Kerala Authority for Advance Ruling ('AAR')noted from the facts submitted by the Applicant, it is seen that the discount received through credit note is a post supply discount. The applicant has not disclosed whether the discount is estab
The Hon’ble High Court of Chhattisgarh, relied on the case of Valerius Industries v. Union of India [Special Civil Application No. 13132 of 2019 dated July 31, 2019] which stated that there has to be some relevance to establish the sufficiency of gro
This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-10, New Delhi dated 30.03.2017. The assessee has raised following grounds of appeal.
Appellant, ITO (E), Ward 2 (3), New Delhi (hereinafter referred to as ‘the Revenue’) by filing the present appeal sought to set aside the impugned order dated 06.09.2017 passed by the Commissioner of Income-tax (Appeals)-40, Delhi qua the assessment
This appeal filed by the Revenue is directed against the order dated 31.03.2016 of the learned CIT(A)-29, New Delhi, relating to Assessment Year 2011-12.
This appeal filed by the assessee is directed against the order dated 21st February, 2017 of the CIT(A)-38, New Delhi relating to assessment year 2003-04.
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.
This appeal by the revenue is directed against order dated 31/01/2018 passed by the Ld.
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.
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.