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Income Tax - Sections 147, 148 - AO could have taken the view that even the amount of ₹64.92 crores …

Income Tax - Section 2(22) - Transactions between the Assessee along with its holding company were in…

Income Tax - Sections 147, 148 - AO had considered the very issue in respect of which subsequently he…

Income Tax - Sections 147, 148, 150 - The provisions of sub- section (1) shall not apply in any case…

Income Tax - Section 143 - CIT(A) held that in the guise of prima facie adjustment, assessing officer…

Income Tax - Section 37 - The issue as to whether a particular expenditure incurred was of capital or…

Income Tax - Section 144B - We are of the opinion that the Respondent has not afforded to the Petitioner…

Income Tax - Sections 147, 148, 148A - Having carefully examined the said decisions in light of the …

Income Tax - Sections 147, 148 - When the amount received by the petitioner assessee by way of cash …

Income Tax - Sections 147, 148, 148A - The Section 246 of the Income Tax Act, 1961 provides an appeal.…

Sections 148, 148A(b), 148A(d) - It is the case of the petitioner that the impugned order is bad in …

Sections 148, 148A(b), 148A(d), 149(1)(b) - The impugned order passed under Section 148A(d) of the Act…

Income Tax - Sections 147, 148, 148A - UPON hearing the counsel the Court made the following. Issue …

Income Tax - Sections 147, 148 - We noticed that in today’s date, this Court has disposed of two of …

Section 194A(3)(iii)(a) - In the result, these writ petitions are disposed by declaring that, in the…

Income Tax - Sections 147, 148, 148A - The facts and circumstances of this case as appears from record…

Income Tax - Section 14A - This Court is of the view that the present case is covered by the Division…

Income Tax - Sections 147, 148, 148A - Interest of justice would be served if the Petitioner is given…

Income Tax - Sections 147, 148 - We noticed that in today’s date, this Court has disposed of two of …

Income Tax - Section 246A - In writ, the High Court observes that the final order sought by the assessee…

Sections 143(3), 263, 142(1) - We have heard the parties and gone through the facts and circumstances…

Sections 40A(3), 250(6), 192, 143(3) - Brief facts relating to the case are that the assessee company…

Sections 28(iv), 80A(6), 14A, 143(3) - The CIT(A) also confirmed the action of the AO by stating that…

In our view, even Vishal could not be considered as a comparable, as admittedly, its business model …

Sections 143(1), 250, 91, 139(1) - We considering the facts, circumstances provisions of the Act and…

Sections 250(6), 271(1)(c), 143(3) - While dealing with assessee's appeal in ITA No.1747/Ahd/2009 hereinabove,…

Sections 37, 143(3) - At the outset we note that the issue raised by the revenue in its grounds of appeal…

Sections 68, 250 - Even the Ld. CIT(A), who has, himself, done the exercise of examining the documents…

Sections 2(22)(a), 115Q, 143(3), 153, 144C(13) - In my view the contentions of the Regional Director…

Sections 36(1)(va), 143(1), 154, 142, 139 - A reading of the aforesaid judgment makes it amply clear…

Sections 69, 153A, 40(a)(ia), 145 - The Rules were framed by the Board in accordance with the power …

Sections 143(3), 153A - The learned Counsel for the assessee at the outset submitted that the original…

Sections 40(a)(ii), 92CA, 44AB, 36(1)(iii) - The brief facts in relation to this ground of appeal are…

Sections 92C, 2(42C), 50B, 48, 49, 43(6)(c)(i)(C), 143(3) - The learned counsel for the Assessee submitted…

Sections 68, 143(3), 147 - The assessee in its appeal for both the Assessment Years 2017-18 and 2019-20…

Sections 9(1)(vi), 13, 37 - Besides the above appeals, there is one more appeal by the Revenue, being…

Income Tax - Section 271 - The word “particulars” used in section 271(1)(c) would embrace the meaning…

Income Tax - Section 68 - Assessee has filed all requisite details at the time of hearing before ld.…

Income Tax - Sections 2(47), 45, 132, 153A, 153C - We notice that the CIT (Appeals) has considered this…

Income Tax - Section 2(22) - Transactions between the Assessee along with its holding company were in…

U/s 10(39) of IT Act 1961 - Central Government notifies the international sporting event, persons and…

PREMATURE REDEMPTION UNDER SOVEREIGN GOLD BOND (SGB) SCHEME - REDEMPTION PRICE FOR PREMATURE REDEMPTION…

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - SEARCH AND SEIZURE ACTION BY…

KISAN VIKAS PATRA (AMENDMENT) SCHEME, 2022 - AMENDMENT IN PARAGRAPHS 5 AND 6

NATIONAL SAVINGS TIME DEPOSIT (AMENDMENT) SCHEME, 2022 - AMENDMENT IN PARAGRAPH 7

NATIONAL SAVINGS (MONTHLY INCOME ACCOUNT) (AMENDMENT) SCHEME, 2022 - AMENDMENT IN PARAGRAPH 5

SENIOR CITIZENS' SAVINGS (AMENDMENT) SCHEME, 2022 - AMENDMENT IN PARAGRAPH 5

SENIOR CITIZENS' SAVINGS (AMENDMENT) SCHEME, 2022 - AMENDMENT IN PARAGRAPH 5

SECTION 119, READ WITH SECTION 133A OF THE INCOME-TAX ACT, 1961 - CENTRAL BOARD OF DIRECT TAXES - INSTRUCTION…

ORDER UNDER CLAUSE (a) OF EXPLANATION OCCURRING AFTER SUB-SECTION (6) TO SECTION 133A OF THE INCOME-TAX…

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

Central Government specifies the sovereign wealth fund, namely, Public Investment Fund

Seeks to amend Notification No. 61/2022 dated the 10th June, 2022 - Section 120(1) (2) and (5) of the…

Seeks to amend in Notification No. 51/2014 dated 22nd October, 2014 - Jurisdiction of income-tax aut…

Seeks to amend Notification No. 60/2022 dated the 10th June, 2022 - Control of income-tax authorities…

Seeks to amend Notification No. 50/2014 dated 22 October 2014

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

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

DIRECT TAX COLLECTIONS FOR F.Y. 2022-23 UP TO 10-11-2022

PREMATURE REDEMPTION UNDER SOVEREIGN GOLD BOND (SGB) SCHEME - REDEMPTION PRICE FOR PREMATURE REDEMPTION…

ITAT: Distribution revenue received by the BBC World from BBC India cannot be termed as royalty, either under section 9(1)(vi) of the Act or under the India-UK DTAA.

ITAT: Even if a proposal of a scheme of amalgamation is approved by the Adjudicating Authority, no provision of such a scheme can override the existing provision of the Act.

ITAT: Non-mentioning of date of commencement or mentioning of wrong date in Form No. 10CCB by the Auditors can be an error of reporting and thus, Assessee’s claim cannot be rejected on this basis.

ITAT: Deduction under Section 80-IA can be availed only when the development agreement is entered into by Assessee with Central or State Government or a local authority or any other statutory body.

ITAT: Article 24(1) of India-Singapore DTAA is not applicable to the chartered income derived by the Assessee on the voyages from Indian ports, as the income is sourced in Singapore and assessable to …

ITAT: Since the Assessee claimed deduction by filing the revised return under Section 139(5) and also uploaded the requisite audit report in Form No. 56F along with that, no infirmity can be found in …

ITAT: There is a sale of an entire undertaking as a going concern and assessing officer should have computed the capital gains under section 45 to 50.

ITAT: Filing of separate application before CIT(A) for admissibility of additional evidence is not mandated under Rule 46A.

HC: VSV Act is neither an amnesty act nor an exemption scheme as it does not provide for any exemption or benefit solely to the taxpayer.

HC: The disallowance made by the Assessee was on an ad hoc basis and a mere guess estimate.

HC: Since assessee did not furnish any evidence or confirmation regarding the trading liability, the same shall be treated as cessation of trading liability under Section 41(1)(a), thus deemed it as business…

ITAT: The distribution revenue received by the Mauritian Firm from ESPN India is not taxable in India, neither as royalty under Article 12 nor as business profits under Article 7 of India- Mauritius D…

ITAT: Demonetised currency was received by the Assessee and was wrongfully deposited with the bank.

ITAT: Despite the services provided and the services receiver having confirmed the entire rendering of service, it is unfathomable as to how and for what reason the Assessing Officer has disbelieved the…

HC: Since the penalty order was admittedly passed on Sept 29, 2009, which is beyond the time limit prescribed for completion of penalty proceedings under Section 275(1)(c), the same is barred by limit…

HC: Revenue is directed to deal with the contentions and submissions advanced by Assessee and pass fresh Section 148A(d) order within 8 weeks.

ITAT: Assessee, despite the adequate opportunity afforded by Revenue, failed to rebut the findings of the Revenue that the transaction of sale of the share is a bogus transaction.

ITAT: Framing assessment on a non-existing entity is a jurisdictional defect which cannot be cured under Section 292B.

HC: The facts put forth in the present writ petition are disputed questions of facts, which cannot be adjudicated by a writ court exercising jurisdiction under Article 226 of the Constitution of India…

ITAT: Since TDS provisions under Section 194A are not applicable on payment of interest to Assessee’s members, the addition under Section 40(a)(ia) cannot be sustained.

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News & Views 
 Time limit reduced to 21 days for submitting response to intimation u/s 245 by AO
 CBDT notifies Under-17 Women’s World Cup, 2022 as international sporting event
 CBDT releases draft Common Income Tax Return Form for public consultation
 DTPA Pre-Budget Memorandum 2023-24 on Direct Taxes and GST
 Comprehensive Pre-Budget 2023-24 Memorandum by CAAS
 Key Features – TDS/TCS RPU 4.4 & FVU version 7.9
 Suggestions for Common Income Tax Return
 Search and seizure action by Income Tax Department in Bihar
 CBDT notifies Public Investment Fund as sovereign wealth fund U/s. 10(23FE)
 Income Tax Department conducts search actions in Karnataka
 Setting up of Units under section 144B(3) of Income-tax Act, 1961
 Notification No. 124/2022-Income Tax | Dated: 14th November, 2022
 Notification No. 123/2022 -Income Tax | Dated: 14th November, 2022
 Notification No. 122/2022 -Income Tax | Dated: 14th November, 2022
 Notification No.121/2022 – Income Tax Dated: 14.11.2022
 CBDT designates courts in Himachal Pradesh for Black Money matters
 List of Banks For Income Tax Payments on NSDL & e-Filing Portal
 Direct Tax Collections for F.Y. 2022-23 up to 10.11.2022
 Search and seizure action by Income Tax Department in Jharkhand
 Transfer/postings (Local changes) of 27 officers in the grade of DCIT/ACIT
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