Judgements and Orders, Supreme Court and High courts of India

If the company is under liquidation then the appeal can be filed only by the liquidator and not by the Director of the company

Guest 03 June 2021 at 11:59

This appeal is filed by the assessee for Assessment Year 2008-09 against the order of the ld CIT(A)-4, New Delhi dated 22.04.2014.

Posted in Income Tax | 126 Views

DLF Universal Ltd. appeals that Commissioner of Income-tax (Appeals) erred in re-computing and restricting the disallowance u/s 14A of the Income Tax Act

Guest 03 June 2021 at 11:59

These are the cross appeals filed by the assessee DLF Universal Ltd (The appellant/ assessee) and The Assistant Commissioner Of Income Tax ,Circle-1(1), Gurgaon (The ld AO) against the order passed by the ld Commissioner of Income tax (A)-1, Gurgaon[

Posted in Income Tax | 145 Views

Calculation for grant of deduction u/s 37 (1) of the Income Tax Act for education cess

Guest 03 June 2021 at 11:59

These are the four cross appeals of the same assessee for Assessment Year 2010-11 and 2011-12, these appeals also involve similar facts raising similar grounds, argued by both the parties together. Therefore, this bunch of appeals is disposed of by t

Posted in Income Tax | 111 Views

When a notice u/s 148 of the Income-tax Act is issued, the notice must file a return and seek reasons for issuing notices

Guest 03 June 2021 at 11:59

Both these appeals are filed by the assessee against the order dated 10/04/2019 passed by the Commissioner of Income Tax (Appeals) Faridabad, for Assessment Year 2009-10.

Posted in Income Tax | 166 Views

Order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961

Guest 03 June 2021 at 11:59

The present appeal has been preferred by the assessee against the order dated 26.04.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’].

Posted in Income Tax | 124 Views

Assessee appeals that the Ld. CIT(A) has erred in law and facts of the case by upholding the taxation of income surrendered u/s 1115BBE

Guest 03 June 2021 at 11:59

The present appeal has been preferred by the assessee gainst the order dated 27.05.2019 of the Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to as ‘CIT(A)’].

Posted in Income Tax | 265 Views

Re-opening of the assessment on the basis of invalid reasons is liable to be quashed under the IT Act

Guest 03 June 2021 at 11:59

The present appeals have been preferred by the assessee against the orders all dated 31.10.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’]. ITA 54/CHD/2020 is taken up first for adjudication.ITA 54

Posted in Income Tax | 125 Views

Under the Income Tax law assessment proceeding for each assessment year is a separate proceeding, clarifies Bombay HC

Guest 01 June 2021 at 10:45

Heard Mr. J. D. Mistri, learned senior counsel for the petitioner; Mr. Suresh Kumar, learned standing counsel revenue for respondent No.1; and Mr. R. V. Desai, learned senior counsel for respondent No.2.

Posted in LAW | 170 Views

Bombay HC: Section 34(8A) of the Gujarat Value Added Tax Act, 2003 is not pari materia with section 58 of the VAT Regulations

Guest 01 June 2021 at 10:45

Subject matter and reliefs sought for in all the writ petitions being identical, those were heard together and are being disposed of by this common judgment and order.

Posted in LAW | 165 Views