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Income Tax - Sections 50C, 148 - The assessee company had entered into an agreement for sale of land…

Income Tax - Sections 148 - In writ, the High Court observes that the re-assessment order is unsustainable…

Income Tax - Section 292C - On appeal, the High Court finds that the findings of the ITAT are based …

Income Tax - Section 220(6) - As per Section 220 sub clause (2) of the Income Tax Act, 1995, the petitioner-Assessee…

As relying on SUDESH TANEJA WIFE OF SHRI CP TANEJA no notice under Section 148 would be issued for the…

Tag with Civil Appeal No 7580 of 2019.

Sections 69, 263, of the Income-tax Act, 1961 - Mr. Balbir Singh also would point that it is after the…

Section 220 of the Income-tax Act, 1961 - The petitioner's applications/petitions under section 220(6)…

Sections 14A, 68 of the Income-tax Act, 1961 - This appeal by the revenue filed under section 260A of…

It is his submission that the petitioner intends to travel to UAE as he is a Non-Resident since 1989…

Section 28(i) of the Income-tax Act, 1961 - It will be open for the counsel for the respective parties…

Sections 143, 147, 264, of the Income-tax Act, 1961 - Issue notice, returnable in six weeks.

The aforesaid question of law is no more res-integra. The issue came to be considered by this Court …

The arguments advanced on behalf of the petitioner that Rule 52 and 53 (of the II Schedule of the Income…

APPEAL TO APPELLATE TRIBUNAL — POWERS OF TRIBUNAL - The assessment order indicated non-consideration…

Sections 119(1)(a), 143(1), 240, 243, 244, 244A, 245 of Income-tax Act, 1961 - REFUND — ADJUSTMENT OF…

Sections 276C(2), 276CC of Income-tax Act, 1961 - OFFENCES AND PROSECUTION — CONDITION PRECEDENT FOR…

Income Tax - Section 54EC - Indisputably, application under Section 119[2][b] of the Act was filed by…

It could be seen from the order impugned herein that the learned Judge after analysing the legal position…

Income-tax - Section 69 - It could thus be seen that the entire issue is based on facts. The Commissioner…

Income Tax - Sections 37, 250 - The 3rd and the 4th allegation of the AO was that the assessee has not…

Income Tax - Section 153C - With regard to the disallowance of depreciation on alleged bogus/inflated…

Income Tax - Section 153C - The order of the CIT(A) did not call for any interference. Admittedly, none…

Income Tax - Sections 23(1)(4) - AO has relied on the Inspector's Report. On perusal of the Inspector's…

Income Tax - Section 68 - It was noted that sufficient enquiry have been made by the AO in respect to…

Income Tax - Sections 68, 132, 147, 148 - The information received by the AO was pertaining to the financial…

Income Tax - Sections 12A, 13(3)(e), 40A - Section 13 restrictions are very specific that the assessee…

In this case, there is no material available with the learned CIT (A) to state so. Such a direction …

Income-tax - Section 143(3) - It is on record that the increase in authorized capital was necessitated…

Income Tax - Section 12AA(1)(b)(ii) - We find that the assessee has mentioned in the Ground of the Form…

Income Tax - Section 144 - Even the genuineness of the credits is very doubtful as there is apparently…

Income Tax - Section 80(G)(5)(vi) - The assessee-society is registered as a charitable institution u/s.…

Income Tax - Section 80IA(4) - On perusal of various clauses of Tender documents and case laws relied…

Income Tax - Section 143(3) - Assessee has not provided new address of M/s Firdos Mondal or filed documentary…

On perusal of the reply of the assessee on the points raised by the AO we find no breach of provision…

Income Tax - Section 12A - We find the assessee in the instant case is a Trust registered under section…

As mentioned in the assessment order that assessee had filed audit report in Form No. 3CB and 3CD. However,…

Income Tax - Section 12AB - In the present case, it has not been disputed that the assessee trust was…

Income Tax - Sections 143(3), 144(C)(13) - We find in the assessee’s own case for the A.Ys 2009-10, …

Assessee actually received rent deposits from various parties to the tune of Rs.1.54 crores and out …

Implementation of the judgment of the Hon'ble Supreme Court dated 04.05.2022 (2022 SCC Online SC 543)…

GUIDELINES FOR COMPULSORY SELECTION OF RETURNS FOR COMPLETE SCRUTINY DURING FINANCIAL YEAR 2022-23 -…

Income–tax (Fifteenth Amendment) Rules, 2022

Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961

Income-tax (Fourteenth Amendment) Rules, 2022

Seeks to amend Notification No. 30/2021 dated 1st April, 2021

Income-tax Amendment (Thirteenth Amendment) Rules, 2022

Income-tax (Twelfth Amendment) Rules, 2022.

Income-tax (Eleventh Amendment) Rules, 2022

U/s 10(46) of IT Act 1961 - Central Government notifies, Tamilnadu Construction Workers Welfare Board…

Central Government notifies countries and specified territories

Corrigendum - Notification No. 37/2022 in the Hindi version, dated 21.04.2022

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

Income-tax (10th Amendment) Rules, 2022

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

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

Income-tax (Ninth Amendment) Rules, 2022

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

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

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

ITAT: Where huge amounts credited to the bank account of the assessee, source of which is not explained, the provision of section 68 of the Act are applicable.

HC: If the law permits Revenue to take further steps in the matter, they shall be at liberty to do so. Needless to state that if and when such steps are taken and if the petitioner has a grievance, it…

HC: Revenue shall proceed de novo from the stage of reply to show cause notice by the Assessee.

HC: The exchange traded derivative transaction carried on by the assessee prior to insertion of Section 43(5)(d) were speculative transactions the loss incurred in those transactions were liable to be…

ITAT: Merely because the training program was of boarding nature, that cannot change the nature of program to fall in the purview of services, for which consideration should be FIS.

ITAT: Since the conditions of Article 12(4)(b) are not satisfied, the amount received cannot be treated as FTS.

ITAT: When there was a mistake, error or omission on part of the Tribunal, then it is the duty of Tribunal to set it right.

HC: Decision was required to be taken by the PCIT on merits of the matter.

ITAT: The word remitted to or received in Article 24 have to be interpreted literally and By any stretch of reasoning, the word 'remitted' cannot be read as accrued for the purposes of Article 24.

ITAT: ESPN India is merely a reseller of advertisement space it purchases on ESPN UK’s website.

ITAT: The Assessee was not obliged to deduct tax at source under Section 195 while remitting the amount to GT UK LLP.

HC: There must be concealment of income by the assessee or the assessee must have furnished inaccurate particulars of income in order to attract Section 276 C.

ITAT: There is no reason to deprive the assessee of the normal entitlement which would flow out of the provisions of section 70 of the Act.

ITAT: The addition of a trading liability which had ceased can only be made in the previous year in which some benefit in respect of such trading liability by way of remission or cessation thereof, is…

ITAT: The Assessee was liable to deduct tax under Section 194C and defaulted in terms of Section 201, thus, liable to pay interest under Section 201(1A).

ITAT: When the assessee’s husband has not given money for purchase of property, how it can be held that her husband was owner of 50% of the property merely for the reason that his name appears in the …

ITAT: The AO before drawing any adverse inference against the assessee, should have cross verified from the donors by issuing notice under section 133(6)/131.

ITAT: Assessee is directed not to seek adjournment and cooperate in the hearing of the appeal.

ITAT: There is no uncertainty that service tax paid on input services is an item of expenditure deductible under Section 37(1).

HC: Aditional time of fifteen days should be counted from Mar 17, 2022.

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News & Views 
 CBDT promotes 8 officers to the grade of CCIT
 Section 148 Notices: Steps to follow in cases impacted by SC decisions
 CBDT Instruction on Implementing SC Judgment on Section 148 Notices
 Compulsory Income Tax Scrutiny criteria/Guideline for FY 2022-23
 Guidelines under clause (23FE) of section 10 of Income-tax Act
 CBDT amends Income Tax rule 114 & Inserts rule 114BA & 114BB
 CBDT authorizes DIT (Centralized Processing Centre) for specified purposes
 CBDT amends Form No. 3CF, 10A, 10AB, 10BD & 10BE
 Request to clarify on SC judgement on Section 148 notices
 Webinar on Monthly Updates on Direct Taxes on 14th May 2022
 CBDT inserts new Rule 2DCA Computation of minimum investment & exempt income for Section 10(23FE)
 Application for advance ruling – CBDT amends Rule 44E & Forms
 NSDL releases e-TDS/TCS RPU version 4.1 & FVU versions 2.172
 CBDT Notifies Form and Manner for filing Updated Return
 CBDT notifies Tamilnadu Construction Workers Welfare Board – Section 10(46)
 Transactions not regarded as transfer – CBDT notifies List of 150 Countries
 Updation of UDINs at e-filing Portal & Date extension
 Representation on UDIN Problem at Income Tax Portal
 Notification No. 45/2022-Income Tax, Dated: 25.04.2022
 New guidelines for panels looking into high-pitched scrutiny assessment grievances
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