Judgments

  • Income Tax

Addition made u/s 143(3) and deleted by ITAT cannot be again made u/s 153A

Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…

4 years ago
  • Income Tax

Prosecution u/s 276CC – Failure to file ITR was not willful due to seizure of records required to examine

Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…

4 years ago
  • Income Tax

For grant of registration u/s 12A, non deduction of TDS on salary or salary paid in cash is irrelevant

For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…

4 years ago
  • Income Tax

Godown used for storage of explosives qualifies for exemption u/s 54G

Godown used for storage of explosives qualifies for exemption u/s 54G being a place used for purpose of business of…

4 years ago
  • Income Tax

In absence of accounts / certificate of agriculture activity, mere affidavit rejected

In absence of accounts/certificate of agriculture activity claimed to have been carried out, mere affidavit not sufficient to discharge the…

4 years ago
  • Income Tax

Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess it

Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…

4 years ago
  • Income Tax

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft…

4 years ago
  • Finance Ministry

Finance Ministry notified Qualifications for appointment of ITAT/CESTAT President/Members

Finance Ministry notified Qualifications for appointment of ITAT, CESTAT & Other Tribunals President/Members. Composition of Search-cum Selection Committee In Nov…

4 years ago
  • Income Tax

Concealment penalty deleted. Assessee wasn’t habitual defaulter, surrendered to buy peace

Concealment penalty deleted as assessee was not habitual defaulter, made surrender only to buy peace and did not contest the…

4 years ago
  • Income Tax

Appeal allowed as assessee was illiterate, did not get good legal advice on proper grounds

Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…

4 years ago