Tag: assessee in default
Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order passed u/s 179 and 230 of Income Tax Act ABCAUS Case Law Citation ABCAUS 2370 (2018) 06 HC The instant writ was filed by the petitioner against the …
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and CA certificate is furnished as per proviso to section 201(1)-ITAT ABCAUS Case Law Citation: ABCAUS 2333 (2018) (05) ITAT The appellant assessee had claimed an expenditure under the …
Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return. Proviso require actual payment of tax-High Court ABCAUS Case Law Citation: ABCAUS 2256 (2018) (03) HC The appellant assessee was aggrieved by the order treating the appellant as …
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In a recent judgment, ITAT, New Delhi has dismissed the contention of the assessee that the Revenue ought to have filed separate appeals against the order u/s 201(1) and 201(1A) …
