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  • Income Tax

Mere hiring of vehicle without any risk associated with the carriage of goods not a contract liable to TDS u/s 194C(2)

Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any…

8 years ago
  • Income Tax

AO cannot sit in the chair of the businessman and direct him to do business in a particular fashion

ITAT Visakhapatnam in a recent judgment has ruled that Assessing Officer cannot sit in the chair of the businessman and direct…

8 years ago
  • Income Tax

When bye-laws was amended, society was entitled to registration u/s 12AA from the date of establishment

In a recent judgment, ITAT Chennai has held that when the amendment was made in the . of the society it…

8 years ago
  • Income Tax

House rent addition on notional basis u/s 23 for unrealised rent upheld when property was not vacant

In a recent judgment Chennai ITAT has upheld the addition made for notional house rent under the provisions of section…

8 years ago
  • Income Tax

Cancellation of Charitable Trust Registration u/s 12AA for Bogus Donation Entries without evidence

Cancellation registration u/s 12AA of a charitable trust based on oral statement related to bogus donation entries without any evidence…

8 years ago
  • Income Tax

Deduction claimed for a pay/wage revision is an ascertained liability not contingent

The deduction claimed for a  pay/wage revision is an ascertained liability and cannot be termed as contingent because the wage and…

8 years ago
  • Income Tax

Without change in facts, situation or law, no different stand can be taken. Rent taken as house property income not business

In case there is no change in the facts, situation or in law, the Revenue cannot be allowed to adopt a…

8 years ago
  • Income Tax

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given While reversing the order of the…

8 years ago
  • Income Tax

CIT Revision u/s 263 unjustified that income surrendered u/s 133A to be taxed separately u/s 69A not as business income

CIT Revision u/s 263 unjustified alleging wiping out income surrendered u/s 133A treating it business income and not separately u/s…

8 years ago
  • Income Tax

Revision u/s 263 not justified in case of best judgment assessment u/s 144 for non co-operation by assessee

Revision u/s 263 not justified in case of best judgment assessment u/s 144 for non co-operation by assessee INCOME TAX…

8 years ago