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Income Tax - Sections 14A, 36 - The proviso carves out an exception from the stipulation in sub-clause(c),…

Income Tax - Sections 147, 148 - AO has failed to take into account the material on record, i.e., the…

Income Tax - Sections 147, 148 - It leaves no room for any doubt that to invoke the extended period,…

Income Tax - Sections 40, 194H - The substantial question of law which has been framed for consideration…

Income Tax - Sections 158BF, 276C, 277, 278B - The learned Coordinate Bench has taken a view as regards…

Income Tax - Sections 2(22), 37 - As relying on SARAVANA SPINNING MILLS P. LTD. the expenses incurred…

Income Tax - Sections 80AC, 80P, 139 - By a judgment reported in Peravoor Range Kallu Chethu Vyavasaya…

Income Tax - Section 153 - In the case at hand, the order sheet at Annexure B to the supplementary affidavit…

Income Tax - Section 37 - CIT(A) while allowing claim of the assessee with certain directions, had relied…

Income Tax - Sections 147, 148 - Mere change of opinion on the part of the assessing officer is not …

Single Judge proceeded to hold that, inasmuch as the appeal is admittedly manually filed in the present…

Income Tax - Sections 2(15), 11, 12A, 147, 148 - Appellant states that the present appeal has rendered…

Income Tax - Section 263 - Tribunal has come to the conclusion that there is no justification on the…

Income Tax - Sections 220, 246A - This Court finds that the petitioner has preferred a Substantive Appeal…

Income Tax - Sections 147, 148 - Whether the reopening is permissible after audit party expresses an…

Income Tax - Section 144B - As noticed personal hearing was not granted, before framing the assessment…

Sections 12A, 142(1), 143, 143(2), 143(3), 144, 144B, 147, 148, 151, 156, 271(1), 271(1)(c), 274 - Accordingly,…

Sections 143, 143(2), 143(3), 144, 144(1)(c), 260-A - The best judgment assessment made by the Assessing…

Sections 14A, 40A(2)(b), 142(1), 143(2), 143(3), 144, 147, 148 - For the foregoing reasons, the impugned…

Sections 143(3), 144B - Heard learned Advocates appearing for the parties. By this writ petition, petitioner…

Income Tax - Sections 14A, 154 - We find that in CIT vs HDFC Bank Ltd., held that where assessee’s own…

Income Tax - Section 2(22)(e) - We observe that in case the depreciation as per Income Tax Act is taken…

Income Tax - Section 263 - We have to understand that lack of enquiry/no enquiry is different from inadequate…

Income Tax - Sections 2(15), 263 - Any issue which was considered by the AO in the assessment order,…

Income Tax - Sections 9, 40, 195, 201 - There is no allegation that the service provider i.e. Oilstone…

Income Tax - Sections 69A, 147, 148 - We are of the considered opinion that since the decision in Jet…

Income Tax - Sections 32, 154 - As per the depreciation chart for A.Y. 2015-16, the closing WDV as on…

Income Tax - Section 253 - There is no other defect which has been pointed out by the CIT(A). No doubt…

Income Tax - Sections 14A, 92, 92CA - The time limit for passing of final assessment order should be…

Income Tax - Sections 22(22) - The transaction interest between the sister concerns and the assessee…

Income Tax - Sections 68, 147, 148 - If an opportunity is given to the assessee to substantiate the …

Income Tax - Sections 68, 69, 69A, 69B - Assessee had sufficient cash balance available with him for…

Income Tax - Section 80IB - As seen that the statement of Sh. Rohit Sharma, Manager was taken in isolation…

Income Tax - Sections 11, 12A - Assessee had applied for registration to the CIT(E) Chandigarh for A.Y.2017-18…

Income Tax - Sections 45, 68 - No infirmity in such deletion of addition made by CIT(A), keeping in …

Income Tax - Section 263 - We find that the matter has been thoroughly examined by the AO wherein specific…

Income Tax - Sections 133A, 271 - In the present case, since the AO has not noticed any difference between…

Income Tax - Sections 92, 92B, 92C - The coordinate bench of the Tribunal in the case of Autodesk India…

Income Tax - Sections 92, 92B, 92C - We find merit in the submission of the assessee that the AO/TPO/learned…

Income Tax - Sections 92, 92B, 92C - Accentia Technologies Ltd be rejected on the ground that it was…

ROLL OUT OF 'AIS FOR TAXPAYER' MOBILE APP

Modification of Notification No. 141/2021 dated 29th December, 2021

72, 42, 156 IS THE HIGHEST NUMBER OF ITR FILING IN A DAY ON 31-7-2022 - 42.92 PER CENT OF TOTAL RETURNS…

Seeks to amend Notification No. 41/2022 dated 21-04-2022

E-VERIFICATION SCHEME OF CBDT IS ANOTHER INITIATIVE FACILITATING VOLUNTARY COMPLIANCE

DIRECT TAX COLLECTIONS FOR F.Y. 2022-23 UP TO 10-3-2023

COMMITTEE TO RECOMMEND PROCEDURE FOR CONDUCT OF INTERNAL AUDIT AND HANDLING INTERNAL AUDIT AND REVENUE…

LINKING OF PAN WITH AADHAAR TO BE DONE BY 31-03-2023

COMMITTEE TO RECOMMEND PROCEDURE FOR CONDUCT OF INTERNAL AUDIT AND HANDLING INTERNAL AUDIT AND REVENUE…

Corrigendum - Notification No. 05/2023 dated 14-02-2023

U/s 10(46) of IT Act 1961 - Central Government notifies, Karnataka State Building and Other Construction…

U/s 10(46) of IT Act 1961 - Central Government notifies, Insolvency and Bankruptcy Board of India, New…

Amendment in Notification No. 61/2022 dated the 10th June, 2022

SETTING-UP OF APPEAL UNITS UNDER "FACELESS APPEAL SCHEME, 2021

SETTING UP OF UNITS UNDER SUB-SECTION (3) OF SECTION 144B OF THE INCOME-TAX ACT, 1961

Corrigendum - Notification No. 04/2023 dated 10-02-2023

Income-tax Amendment (3rd Amendment) Rules, 2023

SECTION 133A OF THE INCOME -TAX ACT, 1961 - SURVEY - POWER OF - INCOME TAX DEPARTMENT CARRIES OUT SURVEY…

U/s 138(1) of IT Act 1961 - Central Government specifies ‘Secretary (Information Technology & Digital…

SECTION 138 OF THE INCOME-TAX ACT, 1961 - DISCLOSURE OF INFORMATION RESPECTING ASSESSEES TO SPECIFIED…

ITAT: The deduction of TDS doesn’t give any credence or legalize the payments which are in contravention with the law laid down by the Hon’ble Apex Court.

ITAT: There is no legal or valid reason to add the alleged loss arising from alleged Ready Forward transactions.

ITAT: Payments made by Assessee to its parent company in Dubai under general and administrative service agreement is neither business income nor fee for technical services.

ITAT: In view of the transitional provisions stipulated in ICDS-III, retention money related to the construction contracts commenced before Mar 31, 2016 should be recognized in accordance with the method…

ITAT: The profit margin foregone by the Assessee cannot be held to be an incurred expenditure in creating intangible or goodwill.

ITAT: While computing capital gains arising on transfer of a capital asset received by the Assessee under a will, the indexed cost of acquisition has to be computed with respect to the year in which the…

HC: Once the Assessee discharged the initial burden under Section 179, it was Revenue’s responsibility to show as to how a gross neglect, misfeasance or breach of duty would be attributed to the Assessee,…

HC: Appropriate application of the law and correct advise to the concerned officer can save a lot of litigation and burden on the court as well as agony to the citizens.

HC: Income derived by Agricultural Produce Marketing Committee for regulating the market of fish, poultry and eggs would be eligible for exemption under Section 10(26AAB).

ITAT: Assessee is directed to remit the cost of Rs.25,000 per appeal to Prime Minister's Relief Fund within 30 days.

HC: Section 264 enables the PCIT to call for records of any proceedings under the Act or cause to make such enquiry as deems fit and pass such order which is not prejudicial to the Assessee.

ITAT: Section 199 enables the Assessee to claim TDS credit in the year in which it is deducted irrespective of the fact that the related income is not offered to tax in the same year.

ITAT: Amount received by the Assessee from sale of advertisement space through its AdWords program cannot be brought to tax in India as royalty.

HC: The final assessment order passed under Section 143(3) r.w.s 144C in the name of non-existent company despite being diligently informed about the scheme of amalgamation, was invalid.

HC: If CIT's order is adverse to the Assessee then it shall not be given effect to for two weeks from the date its receipt by the Assessee.

ITAT: The receipt of shares of Dish TV as a gift is neither taxable under Section 56(1) absent the specific provisions to tax the same nor under Section 56(2)(viia) as the shares received are of a listed…

HC: Toll roads and toll bridges are neither tangible nor intangible assets of the construction companies entering into concessionaire agreements with the Government.

HC: The compensation received by the Assessee on account of compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act,…

ITAT: DRP’s directions passed in contradiction to HC ruling in Assessee’s own case allowing DTAA benefit on interest income earned by Assessee, is not justified.

ITAT: In absence of specifications of the shares purchased by two persons in the sale deed, it must be held that both purchased equal shares.

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News & Views 
 Income Tax Launches Mobile App For AIS View
 Representation Against Proposed Amendment In Section 43B
 Notification No. 13/2023-Income Tax, Dated: 14.03.2023
 Oblivious status of appeals before CIT(A)
 How to respond Income Tax Notice where user not have E-filing Account
 CBDT amends ITR form for AY 2023-24 for the second time
 Section 10(46) CBDT notifies Karnataka State Building and Other Construction Workers Welfare Board
 Setting up of Units under section 144B(3) of Income-tax Act, 1961
 Setting up of Appeal Units under Faceless Appeal Scheme 2021
 CBDT amends Income tax Notification No. 61/2022 dated 10th June, 2022
 CBDT notifies IBBI under section 10(46) of Income tax Act 1961
 CBDT notifies amendment in ITR forms for AY 2023-24 / FY 2022-23
 High-Risk CRIUNRU PAN Case and High-Risk CRIUNRU Non-PAN Cases
 Verification module of Insight portal for Assessment, Investigation & TDS wings
 High-Risk Non-PAN Transaction cases on Verification module of Insight portal
 CBDT amends Audit Report Format of Trust (Form No. 10B) & Rule 16CC & 17B
 CBDT notifies Authority under section 138 for welfare schemes of state of Tamil Nadu
 CBDT press release on out Income Tax survey operations at BBC offices
 CBDT notifies ITR-7 for AY 2023-24/FY 2022-23
 CBDT notifies Income Tax Return Forms for AY 2023-24 well in advance
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Parallel citation of TIOL for Judgments reported in TaxCorp(DT). Updated on realtime basis.

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Parallel citation of TMI for Judgments reported in TaxCorp(DT). Updated on realtime basis.

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