Judgements and Orders, Supreme Court and High courts of India

Is disallowance made by the A.O. on account of interest liability to GoI covered under the provisions of section 43B?

Guest 22 July 2021 at 10:56

This appeal by the revenue is directed against the order of the CIT(Appeals), Gulbarga dated 29.11.2017 for the assessment year 2008-09.

Posted in Income Tax | 100 Views

Amount paid by resident Indian end-users/distributors to non-resident computer software manufacture/suppliers is not royalty

Guest 22 July 2021 at 10:56

These appeals are directed against the separate orders dated 15.6.2018 of the CIT(Appeals)-12, Bengaluru for the assessment years 2013-14 & 2014-15.

Posted in Income Tax | 129 Views

Treatment of consideration received for sale of software as 'royalty'

Guest 22 July 2021 at 10:56

This appeal by the assessee is directed against the order of the Assessing Officer dated 28.11.2017 passed u/s. 143(3) r.w.s. 144C of the Income-tax Act, 1961 [the Act].

Posted in Income Tax | 169 Views

Registration u/s 12AA of Income Tax Act, 1961

Guest 22 July 2021 at 10:56

This appeal by the assessee is directed against the order dated 26.9.2018 of the CIT (Exemptions) [CIT(E), Bangalore rejecting registration u/s. 12AA of the Income-tax Act, 1961 [the Act].

Posted in Income Tax | 99 Views

Disallowance of exemption u/s 54F of the Income Tax Act

Guest 22 July 2021 at 10:56

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 12.03.2019. The relevant assessment year is 2013-2014.

Posted in Income Tax | 97 Views

Is deduction u/s 10A of the Income Tax Act given to the “profits and gains derived by an undertaking”?

Guest 22 July 2021 at 10:56

The assessee has filed these appeals relating to AY 2010-11 and 2012-13. The appeal filed for AY 2010-11 is directed against the order dated 30-08-2019 passed by Ld CIT(A)_10, Bengaluru. The appeal filed for AY 2012-13 is directed against the assessm

Posted in Income Tax | 90 Views

Search and Seizure Operation u/s 132 of the Income-tax Act, 1961

Guest 22 July 2021 at 10:55

These appeals by the assessee are against the separate orders, all dated 31.12.2019 of the CIT(Appeals)-11, Bengaluru for the assessment years 2008-09 to 2011-12. These appeals were heard together and disposed of by this common order for the sake of

Posted in Income Tax | 96 Views

Cost of improvement of agricultural land under the Income Tax Act, 1961

Guest 22 July 2021 at 10:55

This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-11, Ahmedabad dated 04-03-2016, in proceedings under section 143(3) r.w.s. 153A of the Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 162 Views

Disallowance out of employees’ benefit expenses under the Income Tax Act, 1961

Guest 22 July 2021 at 10:55

This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A), Gandhinagar, Ahmedabad dated 08-10-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 155 Views

Order dismissing appeal without assigning necessary reasons not sustainable and is cryptic in nature

Bimal Jain 22 July 2021 at 09:19

The Hon'ble Patna High Court in Pankaj Sharma vs. UOI &Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic

Posted in GST | 97 Views