HIGH COURT OF MADRAS Commissioner of Income-tax, Chennai v. Paul Devaraj T.S. SIVAGNANAM AND MS. R.N. MANJULA, JJ. TAX CASE APPEAL NO.236 OF 2021 APRIL 1, 2021 Mrs. R. Hemalatha, SSC for the Appellant. A.S. Sriraman for the Respondent. JUDGMENT T.S. Sivagnanam, J. – This appeal has been filed by the Revenue under section 260A of the Income-tax Act, 1961 (‘the… Read More »
HIGH COURT OF MADRAS Commissioner of Income Tax, Salem v. Angels Educational Trust T.S. SIVAGNANAM AND SATHI KUMAR SUKUMARA KURUP, JJ. T.C. APPEAL NO. 619 OF 2011 AUGUST 17, 2021 J. Narayanaswamy, Sr. Standing Counsel for the Appellant. R. Sivaraman for the Respondent. JUDGMENT T.S.Sivagnanam, J. – This appeal, by the appellant/Revenue, filed under section 260A of the Income-tax Act, 1961… Read More »
The Tribunal has taken the view that the assessee had offered tax in the subsequent year and if any addition is made in the year under consideration, the same may amount to double addition, which would be contrary to the provisions of law. In such circumstances, we are of the view that no error could… Read More »
IN THE ITAT HYDERABAD BENCH ‘B’ Kiran Infertility Central (P.) Ltd. v. Income Tax Officer, Ward-2(1) Hyderabad S.S. GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT APPEAL NOS. 866 TO 868 (HYD.) OF 2016 AND 1673 (HYD.) OF 2017 [ASSESSMENT YEARS 2010-11 TO 2013-14] APRIL 8, 2021 Smt. S. Sandhya and S. Rama Rao, AR for the Appellant. Rohit… Read More »
In the present case, undisputedly the assessee’s case has been transferred from DCIT-15(2), Mumbai to ACIT, Central Circle-32, Mumbai i.e. the change in jurisdiction of Assessing Officer is within the same city. Hence, there was no statutory requirement for notice or prior intimation for change in jurisdiction to the assessee. IN THE ITAT MUMBAI BENCH ‘F’ Jaswantlal… Read More »
Income Tax में अहम फैसला I Sales Tax deduction as business expense I CA Satbir Singh Download Click here
Extension of ITR and Tax Audit Date AY 2020-21 HIGH COURT OF GUJARAT All Gujarat Federation of Tax Consultants v. Union of India J.B. PARDIWALA AND ILESH J. VORA, JJ. R/SPECIAL CIVIL APPLICATION NO. 13653 OF 2020 JANUARY 8, 2021 S.N. Soparkar , Sr. Adv. and B.S. Soparkar for the Petitioner. Varun Pate for the Respondent. JUDGMENT J.B. Pardiwala J. —The… Read More »
HIGH COURT OF MADRAS Tirunelveli District Central Co-operative Bank Ltd. v. Joint Commissioner of Income Tax (TDS) G.R. SWAMINATHAN, J. W.P.(MD)NOS. 6102 TO 6125 OF 2020 & OTHERS W.M.P. (MD) NOS. 5291 TO 5314 OF 2020 && OTHERS JULY 27, 2020 D. Shanmugaraja Sethupathi, S. Ravikannan, K. Vinayagam and K. Ravi for the Petitioner. Mrs. S. Srimathy, SPI, Govt. Pleader and N.… Read More »
Education Cess allowed as Business Expenses HIGH COURT OF BOMBAY Sesa Goa Ltd. v. Joint Commissioner of Income-tax. NUTAN D. SARDESSAI AND M.S. SONAK, JJ. TAX APPEAL NOS. 17 AND 18 OF 2013 FEBRUARY 28, 2020 JUDGMENT M.S. Sonak, J. – Heard Mr. R. G.Ramani, learned Senior Advocate who appears alongwith Ms. Srushti Patil for the Appellant… Read More »
IN THE ITAT JAIPUR BENCH ‘A’ Eid Mohammad Nizamuddin v. Income Tax-officer SANDEEP GOSAIN, JUDICIAL MEMBER AND VIKRAM SINGH YADAV, ACCOUNTANT MEMBER IT APPEAL NOS. 422 TO 424, 776 TO 778/JP/2018 [ASSESSMENT YEARS 2013-14 TO 2015-16] APRIL 15, 2020 Mahendra Gargieya, Adv. for the Appellant. K.C. Gupta for the Respondent. ORDER Vikram Singh Yadav, Accountant Member – These are… Read More »