Daily Archive: Tuesday, September 13, 2016

CA floated 90 companies for fake accommodation entries. However Reopening u/s 147 held bad as merely based on Investigation Wing Report

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CA floated 90 companies for fake accommodation entries. However Reopening u/s 147 held bad as merely based on Investigation Wing Report which is without application of mind. ABCAUS Case Law Citation: 1015 (2016) (09) ITAT Brief Facts of the Case: A search operation u/s 132 of the Income-tax Act,

Recording two separate reasons for reopening u/s 147 148 bad as it itself shows non-application of mind and assumption of wrong jurisdiction – ITAT

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Recording two separate reasons for reopening u/s 147 148 bad as it itself shows non-application of mind and assumption of wrong jurisdiction – ITAT ABCAUS Case Law Citation: 1014 (2016) (09) ITAT Brief Facts of the Case: In the instant case, the assessee was aggrieved by the order of

No TDS liability us 194C for back to back contract in JV as JV and constituent members had no contractor or sub-contractor relationship -ITAT

Author: | Categories: Income Tax, ITAT, Judgments No comments
No TDS liability us 194C for back to back contract in JV. Joint venture and its constituent members had no contractor or sub-contractor relationship -ITAT ABCAUS Case Law Citation: 1013 (2016) (09) ITAT Brief Facts of the Case: The assessee was an AOP which was forme as a joint venture
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