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Income Tax Act, 1961 - Section 153A—Search and seizure—Assessment under section 153A—Tribunal gave a finding of fact that assessments made no reference to the seized material or any other material for the years under consideration
Pr. CIT v. Allied Perfumers (P) Ltd. (2021) 178 TR (A) 523 (Del-HC) : 2020 TaxPub(DT) 5499 (Del-HC) : (2021) 431 ITR 237 (Del)  
Income Tax Act, 1961 - Section 147, Proviso—Reassessment—Beyond four years—No failure to disclose fully and truly all materials facts
TCG Development India (P) Ltd. v. ITO (2021) 178 TR (A) 522 (Del-Trib) : 2021 TaxPub(DT) 129 (Del-Trib)  
Income Tax Act, 1961 - Section 194J—Tax deduction at source—Under section 194J—Payment of leased line/date link charges
Egain Communications (P) Ltd. v. Dy. CIT (2021) 178 TR (A) 524 (Pune-Trib) : 2020 TaxPub(DT) 5582 (Pune-Trib)  
Income Tax Act, 1961 - Section 132—Search and seizure—Addition of unaccounted receipts in form of on-money charged on sale of flats—Estimate addition contended to be on higher side as per the nature of business
Dy. CIT v. Yash Developers (2021) 178 TR (A) 518 (Ahd-Trib) : 2020 TaxPub(DT) 5513 (Ahd-Trib)  
Income Tax Act, 1961 - Section 115JB—MAT—Computation of book profit—AO made addition of amount disallowed under section 14A
Vivimed Labs Ltd. v. Dy. CIT (2021) 178 TR (A) 516 (Hyd-Trib) : 2021 TaxPub(DT) 144 (Hyd-Trib)  
Income Tax Act, 1961 - Section 23(1)(a)—Income from house property—Determination of gross annual value—Rent realizable by assessee—AO took ad hoc rate of 7% of value of property
Dy. CIT v. Religare Support Ltd. (2021) 178 TR (A) 500 (Del-Trib) : 2021 TaxPub(DT) 291 (Del-Trib)  
Income Tax Act, 1961 - Section 40A(2)(b)—Business disallowance under section 40A(2)(b)—Excessive or unreasonable payment—Payment made out of commercial expediency
Asstt. CIT v. Vishnu Apartments (P.) Ltd. (2021) 178 TR (A) 502 (Del-Trib) : 2020 TaxPub(DT) 832 (Del ‘D’-Trib) : (2020) 183 ITD 63 (Del ‘D’-Trib)  
Income Tax Act, 1961 - Section 10(23C)(iv)—Exemption under section 10(23C)—Eligibility—Trust providing accommodation and food and beverages to members and non-members and charging for it
ACIT v. India International Centre (2021) 178 TR (A) 495 (Del-Trib) : 2021 TaxPub(DT) 71 (Del-Trib)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash credits
ACIT v. Brindavan Agencies (P) Ltd. (2021) 178 TR (A) 510 (Del-Trib) : 2021 TaxPub(DT) 15 (Del-Trib)  
Income Tax Act, 1961 - Section 70—Loss—Set-off—Allowability against income to be taxed under section 115BBE—No bar existing as on relevant date of assessment as regards allowability of set-off
Innovative Construction (P) Ltd. v. Asstt. CIT (2021) 178 TR (A) 512 (Mum-Trib) : 2020 TaxPub(DT) 5558 (Mum-Trib)