Income Tax - Sections 43B, 80IA, 80IE, 145 - We find that issue on hand is covered by order of the coordinate…
Income Tax - Sections 14A, 35, 37, 40, 69C, 80IB, 92, 92B, 92C, 115JB - As in view of the discussion…
Income Tax - Sections 14A, 36, 115JB, 199 - We hold that the ld. AO had not recorded any objective satisfaction…
Income Tax - Sections 147, 263 - PCIT has referred to the assessee’s return of income wherein it was…
Income Tax - Sections 44AD, 144 - So far as Section 44AD is concerned the same relates to special provision…
Income Tax - Sections 32, 36, 37, 41, 43B - AO has made general observation of personal/non-business…
Income Tax - Sections 45, 68, 115BBE - As per section 197(b) of IDS, 2016 where the assessee fails to…
Income Tax - Sections 69A, 115BBE - In this line of business, the assessee like agents / service providers…
Income Tax - Sections 68, 131 - As it evident from the assessment order the AO deputed his Inspector…
Sections 201(1), 195(1), 153(2), 148 - The ratio laid down in the aforesaid decision of the jurisdictional…
Sections 90, 139(1), 143(1), 154 - In his rejoinder, the learned counsel for the Assessee submitted …
Section 3, 5, 31, 33(4), 34, 34(3), 147, 147(a), 148, 149, 149(1)(b), 150, 150(1), 150(2), 150(iii),…
Sections 68, 133(6) - A careful perusal of the aforesaid findings show that the assessee has explained…
Sections 145, 69, 143(3), 133A - We have considered the rival contention and submissions, perused the…
Sections 271(1)(c), 147 - Appeals—Condonation of delay - On a careful perusal of the facts leading to…
Sections 156, 271, 271FAA, 285BA, 285BA(1), 285BA(4), 285BA(7) - In this case, the Prescribed Authority…
Sections 139, 147, 148 - The brief facts of the case are that the assessee is a Non-Resident Indian …
Sections 11, 12AA, 263, of the Income-tax Act, 1961 - Where assessee gave contribution to NGOs whose…
Section 36(1)(va), 43B of the Income-Tax Act, 1961 - In view of above, it is observed that section 43B…
Section 50B of the Income-tax Act, 1961 - During the course of assessment proceeding itself, the assessee…