Judgements and Orders, Supreme Court and High courts of India

PARVEEN KUMAR KAPOOR, FARIDABAD DCIT, CENTRAL CIRCLE- 2, FARIDABAD

Poojitha Raam Vinay 07 August 2021 at 18:54

These two appeals are filed by the assessee against order dated 19/01/2018 passed by CIT(A)-2, Gurgaon, for assessment year 2009-10 & 2010-11 respectively.

Posted in Income Tax | 138 Views

Addition of expenses on account of non-production of books

Poojitha Raam Vinay 07 August 2021 at 18:54

This appeal filed by the Assessee is directed against the Order dated 02.01.2018 of the Ld. CIT(A)-7, New Delhi, relevant to the A.Y. 2013-2014.

Posted in Income Tax | 94 Views

Is expenditure necessary to earn exempt income?

Poojitha Raam Vinay 07 August 2021 at 18:54

Both the above captioned appeals by the assessee are preferred against the order of the CIT(A) - Aligarh, dated 13.01.2016 pertaining to A.Ys 2011-12 and 2012-13.

Posted in Income Tax | 134 Views

Interest accrued as per the Mercantile System of Accounting

Poojitha Raam Vinay 07 August 2021 at 18:54

This appeal by the assessee is preferred against the order of the CIT(A) – 2, New Delhi, dated 19.02.2018 pertaining to A.Y 2010-11.

Posted in Income Tax | 90 Views

Cash in hand to be shown in the Income Tax Return

Poojitha Raam Vinay 07 August 2021 at 18:54

This appeal filed by the assessee is directed against the ex parte order dated 7th June, 2019 of the CIT(A)-15, New Delhi, relating to assessment year 2016-17.

Posted in Income Tax | 156 Views

Depreciation under section 11(6) of the Income Tax Act, 1961

Poojitha Raam Vinay 07 August 2021 at 18:54

This appeal filed by the assessee is directed against the ex parte order dated 28th August, 2019 of the CIT(A), Ghaziabad, relating to assessment year 2015-16.

Posted in Income Tax | 151 Views

M/s. Nandan VSP Developers,, Pune

Poojitha Raam Vinay 07 August 2021 at 18:53

This appeal by the assessee against the order dated 25-04-2018 passed by the Commissioner of Income Tax (Appeals)-3, Pune [„CIT(A)‟] for assessment year 2014-15.

Posted in Income Tax | 105 Views

Assessee appeals that order under section 27ID of the Income Tax Act was barred by limitation and therefore, deserved to be quashed

Poojitha Raam Vinay 07 August 2021 at 18:52

This appeal is filed by the assessee against the order of the ld CIT(A)-8, New Delhi [ The ld CIT (A)] dated 15.01.2020 wherein, the appeal filed by the assessee against the order passed u/s 271D of the Income Tax Act, 1961 [ The Act] by the Joint

Posted in Income Tax | 116 Views

Disallowance of interest of CC account, for capital advances for purchase of assets

Poojitha Raam Vinay 07 August 2021 at 18:51

This is an appeal by the assessee against the order dt. 01/06/2019 of the Ld. CIT(A)-3, Ludhiana.

Posted in Income Tax | 119 Views

Can arm’s length price of AMP expenditure be determined by applying the Bright Line Test method?

Poojitha Raam Vinay 07 August 2021 at 18:51

The assessee to explain why the arm’s length price (ALP) of the AMP expenditure should not be determined by applying the Bright Line Test (BLT) method.

Posted in Income Tax | 105 Views