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Sec.250(2) provides Assessee right to be heard when the CIT(A) decides the issue on merits and therefore if any direction was passed by the CIT(A), Assessee should be given an opportunity to meet out such observation.
Lokhandwala Foundation Vs Income-tax Officer
(2022) TaxCorp(LJ) 28129 (ITAT-MUMBAI)
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AO is directed to pass fresh draft assessment order within 30 days from the date of receipt of this order.
Bradken India Private Limited Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28128 (HC-MADRAS)
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Provision made in the subsequent year cannot be considered for the purpose of allowing deduction u/s 36(1)(viia).
Canara Bank Vs Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 28127 (ITAT-BANGALORE) · Section 36(1)(viia)
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Since Form 10 is sent by a speed post within the limitation period, therefore it is acceptable.
Adarsh Bal Niketan Vs ITO (Exemption)
(2022) TaxCorp(LJ) 28126 (ITAT-DEHRADUN) · Section 10(23C)(vi)
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Merely because the parties are related parties and there is no evidence of any collusion, the loss incurred by the Assessee by writing off the amount could not be disallowed.
SDN & Co Vs The Income-tax Officer
(2022) TaxCorp(LJ) 28125 (ITAT-MUMBAI) · Section 36(1)(vii)
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The Revenue will only enquire the issues which are recorded for selection of the Assessee’s case under limited scrutiny, and thus the PCIT cannot say that Revenue failed to enquire on any other issues.
Naveen Partap Tyagi Vs Pr. CIT
(2022) TaxCorp(LJ) 28124 (ITAT-DELHI)
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Assessee did not have DAPE in India and no income or any disallowance of commission payment by the PE was liable to be attributable in India, even if a DAPE had existed in India.
Mitsui & Co Vs DCIT (International Taxation)
(2022) TaxCorp(LJ) 28123 (ITAT-DELHI)
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The Revenue official under VsV Act has no authority to dispose of the revision application filed by Assessee u/s 264 which was filed with a request for condonation of delay and was pending adjudication on the date of declaration under VsV Act.
Dhanraj Malchand Rathi Vs Union of India
(2022) TaxCorp(LJ) 28122 (HC-BOMBAY)
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Disallowance cannot be made solely on the ground that the vouchers are self-made and thus are bogus in nature.
Mercedez-Benz India Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 28121 (ITAT-PUNE) · Section 35AB
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After 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B. Therefore, assessment order passed u/s 143(3A) is not maintainable.
GURGAON REALTECH LIMITED Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28120 (HC-DELHI) · Section 143(3A)
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The Assessee being a corporate entity, there cannot be any personal expenditure and secondly, the expenditure incurred for the benefit of Directors is chargeable to tax in their respective hands as perquisite.
Prime Oceanic Pvt. Ltd Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28118 (ITAT-JAIPUR)
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The rent paid by the assessee trust to the trustees was not excessive or unreasonable.
The Sardar Partapsingh Education society Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 28117 (ITAT-MUMBAI) · Sections 13(1)(c), 10(23C)(vi)
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Revenue is directed to issue a certificate u/s 197.
Nestle SA Vs ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION)
(2022) TaxCorp(LJ) 28116 (HC-DELHI)
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Since the petitioner could show that subject AY was beyond the ambit of the provision, the respondent has no jurisdiction to issue notice and once lack of jurisdiction has been established, the maintainability of the writ petition cannot be in doubt.
A.R. Safiullah Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28115 (HC-MADRAS)
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For any disallowances to be made, fresh notices u/s 143(2) and 142(1) should have been issued w.r.t. specific issues therein.
IDBI Bank Ltd Vs Asst. CIT (LTU)-2
(2022) TaxCorp(LJ) 28114 (ITAT-MUMBAI) · Section 143(2)
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The commission payments to non-resident agents would not be taxable in India and where a non-resident has no permanent establishment in India, there can be no liability either under the domestic law or under DTAA.
SQS India BFSI Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28113 (ITAT-CHENNAI)
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The approach of the NFAC is incorrect, against the scheme for creating the centralised NFAC and also against the settled principle of precedent.
MAHADEV COLD STORAGE Vs Jurisdictional Assessing Officer
(2022) TaxCorp(LJ) 28112 (ITAT-AGRA)
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Upon tendering cheque, if it is not dishonoured on presentation, the payment shall be deemed to have been made on the date of handing over cheque to the Government’s Bankers.
Municipal Corporation of Greater Mumbai Vs The Deputy Commissioner of Income Tax (TDS)-1(3)
(2022) TaxCorp(LJ) 28111 (ITAT-MUMBAI)
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There is violation of the procedure while issuing the assessment order Ext.P7. Therefore Ext.P7 is set aside.
POPULAR VEHICLES AND SERVICES LIMITED VERSUS THE ADDITIONAL/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER NATIONAL E- ASSESSMENT CENTRE, NEW DELHI
(2022) TaxCorp(LJ) 28110 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=86285&Category=Judgment&CategoryType=Zip
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Section 14A r.w. Rule 8D of the IT Rules 1962 cannot be interpreted so as to mean that the entire tax exempt income is to be disallowed.
DCIT CIRCLE – 1 (2) , NEW DELHI VERSUS M/S. ACQUIRE SERVICES PVT. LTD.
(2022) TaxCorp(LJ) 28109 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=94869&Category=ITAT&CategoryType=Zip
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