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WRIT — EXISTENCE OF ALTERNATIVE REMEDY - On the facts, the relevant provisions of law under the West…

Section 144B of Income-tax Act, 1961 - ASSESSMENT — FACELESS ASSESSMENT - It was quite clear that the…

Income Tax - Section 260A - Assessing Officer raised various queries on the Geographical Report for …

ITAT deleted the addition made by the assessing officer, on the ground that the grant was given by the…

Income Tax - Section 148 - No scrutiny has taken place in the case of assessee for the relevant year.…

Commissioner endorses the satisfaction on the reasons recorded by the AO, the Commissioner has to apply…

The method and mode of valuation suggested by the assessee and/or documents relied on by the assessee…

The proceedings under the Code were initiated by the petitioners few days prior to the initiation of…

Income Tax - Section 80HHC - As from the reading of the orders of the Assessing Officer, Commissioner…

Income Tax - Section 260 A - CIT (A) has minutely examined the business transfer agreement and noted…

Income Tax - Section 148 - Petitioner had truly and fully disclosed all material facts necessary for…

Income Tax - Section 133A - The argument advanced by Appellant based on Article 5(2)(c) of the Treaty…

Income Tax - Section 260A - The view taken by the learned ITAT is based on logical findings. While rendering…

Income-tax - Section 148 - Indisputable fact that the assessment in the case of M/s. Jindal Aluminium…

No doubt, the Director Discipline has relied on the apology letter given by the petitioner. In respect…

Sections 148A, 148, of the Income-tax Act, 1961 - In the result we find that the notices impugned in…

Sections 159, 148, of the Income-tax Act, 1961 - Under these circumstances, I am inclined to allow this…

Sections 69, 147, of the Income-tax Act, 1961 - What we have to see in this case, since re-opening is…

Even under the communication dated April 03, 1987 being Annexure XVI which was issued by Coal India …

Income Tax - Sections 276C(1), 276CC, 277 - As the concealment of income by the petitioner came to light…

Income Tax - Section 143(3) - CIT(A) can admit additional evidence if he finds it crucial and necessary…

Income Tax - Section 271C - From the perusal of the penalty order, it can be seen that the Assessing…

Income Tax - Section 143(2) - As relying on the decision of coordinate bench in the case of Monoj Kumar…

Income Tax - Sections 143(3), 147 - As purchase and sale of share transactions were carried out by the…

Income Tax - Section 143(3) - Issue decided in favour of assessee as relying on own case.

Income-tax - Sections 143(3), 144C(13), 144B - As amply clear from section 144C(7) that DRP before issue…

Income Tax - Sections 36(1)(va), 139(1) - The Bench has taken into consideration its various orders …

Undisputedly the assessee has acquired food and pharma division of L&T by virtue of agreement dated …

We find, accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas Act, 2020, the designated…

Income Tax - Section 143(3) - Deduction under section 10A of the Act has been discontinued with effect…

In order of learned CIT (A), it was categorically held that all the submissions produced before the …

Income Tax - Section 271C - As the major part of the TDS relates to remuneration to the Directors credited…

We note that the assessment for impugned assessment year 2011-12 was re-opened on the basis that during…

Income Tax - Section 143(1) - DR could not produce before us any judgments in favour of the Revenue,…

Income Tax - Section 263 - It is seen from the paper book that the assessee has made a detailed reply…

Income-tax - Section 271(1)(c) - The quantum addition issue was agitated before the learned Commissioner…

Income Tax - Section 54F - According to the terms of the agreement, the assessee bargained for only …

Income Tax - Section 80P(2)(d) - On the issue whether the interest earned on deposits kept with nationalised…

Income Tax - Section 263 - An inquiry made by the Assessing Officer, considered inadequate by the Commissioner…

Income Tax - Section 11(2) - As going by the insertion of new sub-clause (c) of section 11(2) of the…

Order under section 119 of the Income-tax Act, 1961 (the Act) in relation to tax deduction at source…

Central Government specifies the sovereign wealth fund, namely, Seventy Second Investment Company LL…

Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities…

U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court…

Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, …

Income-tax (19th Amendment) Rules, 2022

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - INCOME-TAX DEPARTMENT CONDUCTS…

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - INCOME-TAX DEPARTMENT CONDUCTS…

Income-tax (18th Amendment) Rules, 2022

NET DIRECT TAX COLLECTIONS FOR THE FINANCIAL YEAR 2022-23 HAVE GROWN AT OVER 45% - NET DIRECT TAX COLLECTIONS…

SECTION 132 OF THE INCOME-TAX ACT, 1961- SEARCH AND SEIZURE - GENERAL - INCOME TAX DEPARTMENT CONDUCTS…

Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, …

Income-tax (Seventeenth Amendment), Rules, 2022 - Additional conditions required to be fulfilled by …

No TDS on on payment in the nature of lease rent or supplemental lease rent to the IFSC for lease of…

REVISED INSTRUCTION FOR CONSTITUTION AND FUNCTIONING OF LOCAL COMMITTEES TO DEAL WITH TAXPAYERS' GRIEVANCES…

Central Government notifies transfer of capital asset from NTPC Limited

SOVEREIGN GOLD BOND SCHEME, 2022-23

Cost Inflation Index for the Financial Year 2022-23 notified - Seeks to amend Notification No. 44/2017…

U/s 118 of IT ACT 1961 - Control of income-tax authorities

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession…

ITAT: Provision of Article 289 is not applicable as the Trust did not fall under Article 12 of the Constitution since it has a separate legal entity distinct from the state.

HC: Without any substantive material, assessee cannot be construed as owner of the WTGs. Payment made by it to Wescare can be treated only as a consumption charge for electricity supplied to them, for…

ITAT: Consultancy charges paid for introduction of client located and engaged in the business in India was in the nature of FTS, making assessee liable to withholding tax.

ITAT: All the primary facts in connection with the deduction claimed by the Assessee were called for in the original assessment on perusal of which, the deduction was granted.

HC: It is a case where the assessment was sought to be reopened on account of change of opinion, which is not permissible in terms of proviso to Section 147.

HC: Revenue’s appeal before ITAT needs to be restored and considered on its own merits in light of observations made in this order and after considering the documents/orders sought to be placed on record…

ITAT: It could not be said that the business was not set-up since the assessee had procured the land and partially constructed building during the year which was a vital step to commence the business …

ITAT: Whether corporate death of an entity on amalgamation invalidates a tax assessment order ordinarily cannot be determined on a bare application of Section 481 and will depend on facts of each case…

HC: The issue raised in the petition is that on assessee’s appeal before the ITAT against the CIT(A)’s order, the CIT(A)’s order was set aside, and thus the very foundation of the prosecution against …

ITAT: Issue of reopening was not decided by the CIT(A) and never raised by the assessee before the ITAT, and thus the same cannot be decided by the ITAT presently under any provisions.

HC: Finding under Section 195 is tentative and even if Revenue orders that no deduction of tax be made, the question of taxability of recipient still remains to be decided.

ITAT: In the professional field there are innovative ways visualized by the professional to make themselves visible and to build their own professional profile for generating higher and value added business,…

ITAT: A bank pass book or bank statement cannot be considered to be a 'book' maintained by the assessee for any previous year for the purpose of Section 68.

ITAT: Mere generation of surplus cannot be a reason to deny exemption u/s 11.

ITAT: Discount on issue of ESOP was allowable as deduction u/s.37(1) of the Act as primary object was not to vest capital but to earn profits by securing consistent services of employees.

ITAT: Unless a specific exception is provided in the circular w.r.t. penalty also, it could by no means be construed that penalty was to be treated at par with the quantum additions.

ITAT: Extending credit to non-members, could not debar PACS from availing deduction u/s 80P.

ITAT: The additional evidences filed by assessee in respect of unsecured loan were necessary to adjudicate the grounds of appeal as also on the principle of natural justice.

ITAT: Sufficient cause under the Limitations Act should be construed liberally to advance substantial justice.

ITAT: Penalty cannot be automatic and every addition in the assessment proceedings cannot be gate way for levy of penalty.

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News & Views 
 Format, Procedure & Guidelines to submit Form No. 1, 2 & 2A for STT
 CBDT designates Special Court in Uttarakhand under Black Money Act
 Income Tax Department conducts searches in Rajasthan & Mumbai
 Assignment of additional charge(s) to officers in Pr.CCsIT/Pr.DGsIT/CcsIT/DGsIT grade
 Guidelines – Section 194S TDS on payment for virtual digital asset
 CBDT notifies revised/new TDS Returns for TDS under section 194R, 194S
 Income Tax Dept conducts searches leading industrial group of Chennai
 Safe Harbour rules for AY 2022-2023 – Income tax Act, 1961
 Income Tax Department conducts searches in J&K and Delhi
 Section 194R of Income-tax Act, 1961 – Guidelines & FAQs
 Section 194I deduction on payment of lease /supplemental lease rent- Reg.
 CBDT inserted new Income Tax Rule 21AIA & revised Form No.10-IG
 Net Direct Tax collections for Financial Year 2022-23 grown at over 45%
 High-pitched Scrutiny Assessment- Revised Instruction – Local Committees
 Reg. Order under Para 4 of Faceless Penalty Scheme, 2021
 CBDT sets up Units under section 144H(3) of Income-tax Act 1961
 Setting up of NaFAC under section 144B(3) of Income-tax Act- Reg.
 Changes in ITBA functionalities for Faceless Assessment
 Notification No. 63/2022-Income Tax, Dated: 15.06.2022
 Cost Inflation Index for Financial Year 2022-23
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