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Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT

Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT

March 16, 2017 Income Tax, ITAT, Judgments
Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT ABCAUS Case Law Citation: ABCAUS 1174 (2017) (03) ITAT Assessment Year : 1999-2000 Date/Month of Pronouncement: March, 2017 Important Case Laws Cited/relied upon: ITO Vs. …

Credibility of Electronic Voting Machines-Election Commission backs EVM by judicial pronouncements, technical, procedural and administrative securities etc.

March 16, 2017 Election Commission
Credibility of Electronic Voting Machines-Election Commission backs EVM by judicial pronouncements, technical, procedural and administrative securities etc. Credibility of Electronic Voting Machines- regarding. Press Note  The Election Commission has observed that after declaration of result of the recently held General Elections to the State Legislative Assemblies of Goa, …
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to invoke section 14A(2), Rules cannot prevail over the Act – ITAT

Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to invoke section 14A(2), Rules cannot prevail over the Act – ITAT

March 15, 2017 Income Tax, ITAT, Judgments
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot prevail over the Act – ITAT  ABCAUS Case Law Citation: ABCAUS 1172 (2017) (03) ITAT The Grievance: The assessee had challemged the order of the CIT invoking revisionary …
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts non disclosure as inadvertent

Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts non disclosure as inadvertent

March 15, 2017 Income Tax, ITAT, Judgments
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts that non disclosure was inadvertent not willful.    ABCAUS Case Law Citation: ABCAUS 1171 (2017) (03) ITAT The Grievance: The appellant assessee had challenged the order of CIT(A) confirming the order of Assessing Officer …