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Application filed by the petitioner in March, 2017 invoking, Rule 24 was within time and could not have been dismissed applying the provisions of limitation applicable to Section 254(2).
Pradeep Kumar Jindal Vs PCIT
(2021) TaxCorp(LJ) 26262 (HC-DELHI) · Section 254(2)
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Although in Vijaya Bank, provisions of Sec. 18 applied, the ratio propounded therein continues to hold good.
The Bank of Rajasthan Ltd Vs COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 26256 (SC)
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In view of the second proviso to Section 153A of the said Act, once assessment got abated the assessee as well as revenue to make claims for allowance or to make disallowance.
Jsw Steel Ltd Vs PR. COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 26255 (SC) · Sections 153A, 139
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CIT(A) has not enquired properly which fact is discernible from the show cause notice. According to us, the action of the Ld. CIT(A) is bad for not conducting proper enquiry and for non-application of mind.
United Teleservices Ltd Vs Assistant Commissioner of Incometax
(2021) TaxCorp(LJ) 26254 (ITAT-KOLKATA)
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It was not a case where the assessee was acquiring for the first time something which it did not otherwise own or possess. It was, thus, a change in the method of earning profits from the hotel and not a transfer of any asset. We find merit in the argument of the ld. Counsel that the agreement was terminated on business considerations and as a matter of commercial expediency.
ELEL Hotels & Investment Ltd Vs ACIT
(2021) TaxCorp(LJ) 26247 (ITAT-DELHI)
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Word assessee must be given a wide and liberal interpretation so as to include his legal heirs also.
Krishnappa Jayaramaiah Vs Income Tax Officer
(2021) TaxCorp(LJ) 26246 (ITAT-BANGALORE) · Section 54
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It is clear that after making a declaration under the IDS, the petitioner is duty bound to effect timely payment of liability under IDS and therefore, the impugned order is legal and valid.
Yogesh Roshanlal Gupta Vs CENTRAL BOARD OF DIRECT TEXES
(2021) TaxCorp(LJ) 26245 (HC-GUJARAT)
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For appeal filed in accordance with the form, not signed by persons under Rule 45, an opportunity should be provided correct the error, rather than dismissing the appeal.
Businessmatch Services (India) Private Limited Vs Deputy Commissioner of Income-tax
(2021) TaxCorp(LJ) 26238 (ITAT-MUMBAI)
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Normally unless contrary is established, title always follows possession and the onus of proving that the assessee is not owner is on the assessee.
Jatinder Pal Singh Vs DY CIT CENTRAL CIRCLE 9 NEW DELHI
(2021) TaxCorp(LJ) 26237 (HC-DELHI) · Section 69A
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Once the matter concerns territoriality, the place of residence cannot be said to be not relevant. The petitioner, to that extent has indulged in suppression of material facts and for this reason alone is not entitled to any equitable relief from this Court.
Dev Wines Sales Corporation Vs PRINCIPAL COMMISSIONER OF INCOME TAX-10
(2021) TaxCorp(LJ) 26236 (HC-DELHI) · Section 127
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Notices issued prior to filing of application cannot be a bar in terms of proviso (i) to sec.245R(2) of the Act, for admitting the application.
Centrient Pharmaceuticals Vs CIT
(2021) TaxCorp(LJ) 26229 (AAR)
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The cost shall be recovered personally from the officer(s) who opined the case to be fit for filing the appeal. The same shall not be reimbursed by the department under any circumstances.
Indian Roadways Corp ltd Vs PCIT
(2021) TaxCorp(LJ) 26228 (HC-CALCUTTA)
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While selling the fertilizer, it recovers part cost from farmers and part cost through Government by way of concession and hence, the subsidy is related to its business activity as the subsidy claim arises only upon sale of the fertilizer to the farmers.
Tata Chemicals Limited Vs Deputy Commissioner of Income Tax-2(3)
(2021) TaxCorp(LJ) 26227 (ITAT-MUMBAI) · Section 80IB
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The assessee may be given benefit of set off of income determined u/s 68 of the Act against unabsorbed loss as the assessment years involved in these appeals are 2013-14 and 2014-15 which are prior to assessment year 2017-18.
M/s Inter State Oil Carrier Ltd Vs DCIT
(2021) TaxCorp(LJ) 26220 (ITAT-KOLKATA) · Section 68
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FMV needs to be substantiated only when valuation is done under Expl. (a)(ii) and not under Expl. (a)(i) to Sec. 56(2)(viib).
Sakthi Textiles Ltd Vs The Deputy Commissioner of Income Tax
(2021) TaxCorp(LJ) 26219 (ITAT-CHENNAI) · Section 56(2)(viib)
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Where no addition has been made by the Assessing Officer towards unexplained investment u/s 69 for which the notice has been issued u/s 148 of the Act, the very basis for reassessment doesn’t exist anymore.
Sheela Yogi Vs ITO
(2021) TaxCorp(LJ) 26218 (ITAT-JAIPUR)
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The assessee had no reason to keep the cash at home when the dispute was settled in 2019.
Leela Devi Vs ITO
(2021) TaxCorp(LJ) 26217 (ITAT-DELHI) · Section 69A
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As per the settled position of law, the appellate authorities are obligated to dispose off all the grounds of appeal raised by the appellant before them so that multiplicity of litigation may be avoided.
Tanna Builders Ltd Vs DCIT
(2021) TaxCorp(LJ) 26216 (ITAT-MUMBAI)
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Interim relief is being granted by allowing petitioner- assessee to file return manually in view of a technical difficulty in e-filing utility while making loss set-off claim and had further restrained recovery proceedings.
S.K.Ventures Vs ITO
(2021) TaxCorp(LJ) 26215 (HC-BOMBAY)
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Exemption u/s 54 can be availed if the full amount of capital gain is utilized within time limit u/s 139(4).
Harminder Kaur Vs ITO
(2021) TaxCorp(LJ) 26209 (ITAT-DELHI)
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