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Tongani Tea Co. Ltd. v. Jt. CIT

  Section 253   Direct Taxes

Respondent in an appeal before Tribunal can invoke rule 27 of Income Tax (Appellate Tribunal) Rules, 1963 only to support order appealed against on any of grounds decided against him and…

DCIT v. Ernet India

  Section 11   Direct Taxes

Merely earning the surplus did not result in to the conclusion, that assessee was carrying on its activities, which can be termed as business, trade, or commerce.…

Pr. CIT v. Reebok India Company

  Section 36(1)(iii)   Direct Taxes

Merely because non-interest bearing advance was given to third parties, the same would not justify that the test of ‘commercial expediency’ was not satisfied by assessee. Hence, disallowance of…

Adinarayana Reddy Kummeta v. Asstt. CIT

  Section 2(47)   Direct Taxes

Where assessee did permit developer to enter into premises and do all necessary things for construction of apartments and assessee handed over the possession, provisions of section 2(47) got…

Pravin Chatarbhuj Bajaj, Hi-Tech Engineers v. Addl. CIT

  Section 272A(2)(k) read with section 200(3)   Direct Taxes

Penalty for delay in submitting quarterly e-TDS return was invalid because submission of TDS return was strictly mandated electronically in the relevant year itself and delay had occurred due to…

Sharp Designers and Engineers India Pvt. Ltd. (Formerly Khinvasara Investments Pvt. Ltd.) v. ACIT

  Sections 80AC, 80-IA(4)   Direct Taxes

Assessee’s case with both original and revised returns filed in time was placed in a better position, therefore, deduction under section 80-IA was allowable, despite the same was claimed through…

Nataraju (HUF) v. Pr. CIT

  Section 264   Direct Taxes

Remedy under section 264 could not be treated as regular remedy bypassing regular remedy of appeals. Where assessee preferred petition under section 264 deliberately avoiding availing of…

Vasu Clothing (P.) Ltd. v. UOI

  Section 96 of CGST Act   Service Tax

The petitioner before this Court is a Private Limited Company incorporated under the Companies Act, 1956 having its registered office at 75, Readymade Complex, Industrial Area, Pardeshipura, Indore has…

Kannan Devan Hills Plantations Co. (P) Ltd. v. Asstt. CIT

  Section 195   Direct Taxes

Foreign agent commission and reimbursement of expenditure were not taxable in India and hence, section 195 had no application.…

Ratan Kumar Paul v. DCIT

  Section 271(1)(c)   Direct Taxes

15-Jan-2019…

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