Tag: itat
Addition for Unexplained Investment u/s 69 quashed as Muslims religion bars Interest income therefore cash was kept at home INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW ITA No.697/LKW/2015 Assessment year:2010-11 Mehrun Nisha (Appellant) vs. Income Tax Officer (Respondent) Date of Order: 04-03-2016 ORDER PER A. K. GARODIA, A.M. This is …
Penalty 271(1)(c) deleted for claiming deduction u/s 54 for two residential houses for ambiguity before amendment in 2014 INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW ITA No.01/LKW/2015 Assessment year:2006-07 Sandeep Shukla (Appellant) vs. ACIT (Respondent) Date of Order: 04-03-2016 ORDER PER A. K. GARODIA, A.M. This is assessee’s appeal …
Section 12AA 80G5 charitable trust approval-rejection on defective dissolution clause in deed is beyond the scope of enquiry for grant of registration INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA I.T.A. Nos. 1456 & 1457/KOL/ 2015 RP-Sanjiv Goenka Group CSR Trust …. Appellant vs. CIT (Exemptions) …. Respondent Date of …
If higher GP rate applied no further trading account disallowance can be made INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA I.T.A. No. 1307/KOL/ 2013 Assessment Year: 2007-2008 Income Tax Officer….Appellant vs. Smt. Farida Begum….Respondent Date of Order: 04-03-2016 ORDER Per Shri P.M. Jagtap :- This appeal is preferred …
No Penalty 271(1)(c) if income offered u/s 132(2) is accepted by Assessing Officer u/s 153A and assessed INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA I.T.A. No. 622/KOL/ 2008 Assessment Year: 2003-2004 Smt. Sarita Mohta……Appellant vs. Deputy Commissioner of Income Tax……..Respondent Date of Order: 04-03-2016 ORDER Per Shri P.M. …
Cash advance received adjusted against sales could not be added u/s 68 treating the same as unexplained THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA I.T.A. No. 2284/KOL/ 2014 Assessment Year: 2009-2010 M/s. Narendra Nath Paul (Appellant ) vs. Income Tax Officer (Respondent) Date of Order: 10-02-2016 …