Judgements and Orders, Supreme Court and High courts of India

Is carry forward of losses allowable under the Income Tax Act?

Guest 02 July 2021 at 11:31

This appeal by the Revenue is preferred against the order of the CIT[A] - 40, Delhi dated 29.05.2017 pertaining to A.Y 2014–15.

Posted in Income Tax | 155 Views

Criteria for interest on delayed deposits on tax deducted at source

Guest 02 July 2021 at 11:31

This appeal is preferred by the assessee against order dated 12.09.2017 passed by the Learned Commissioner of Income Tax (Appeals)-35, New Delhi {CIT(A)} for Assessment Year: 2014-15.

Posted in Income Tax | 124 Views

Book Profit u/s 115JB of the Income Tax Act

Guest 02 July 2021 at 11:31

This appeal is filed by the revenue/ ACIT, Circle-17(2), New Delhi against the order of the ld CIT(A)-6, Delhi dated 13.10.2017 for the Assessment Year 2011-12.

Posted in Income Tax | 134 Views

TDS on the application of section 40(a)(ia) of the Income Tax Act

Guest 02 July 2021 at 11:31

These two appeals filed by the assessee are directed against separate, but identical orders of the learned CIT(A)-5, Chennai dated 03.07.2017 and pertain to assessment years 2013-14 & 2014-15. Since, facts are identical and issues are common, for the

Posted in Income Tax | 135 Views

Calculation of long term capital asset on the basis of indexation of cost

Guest 02 July 2021 at 11:31

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 13, Chennai in ITA No. 01/CIT(A)-13/AY 2003-04 dated 01.12.2017 for the assessment year 2003-04.

Posted in Income Tax | 121 Views

Are commodities covered by the Securities Contracts (Regulation) Act, 1956?

Guest 02 July 2021 at 11:31

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 18, Chennai in ITA No. 290/16-17 dated 06.03.2018 for the assessment year 2013-14.

Posted in Income Tax | 139 Views

Are architect fees and brokerage allowable expenditure under the Income Tax Act?

Guest 02 July 2021 at 11:31

This appeal filed by the assessee is directed against order of the learned CIT(A)-7, Chennai dated 28.06.2019 and pertains to assessment year 2013-14.

Posted in Income Tax | 102 Views

Set off of accumulated unabsorbed losses under the Income Tax Act

Guest 02 July 2021 at 11:31

The assessee filed this appeal against the consolidated orders of the Commissioner of Income Tax (Appeals)- 9, Chennai, particularly against the order in ITA Nos.170/17-18 dated 31.07.2019 for the assessment year 2014-15.

Posted in Income Tax | 239 Views