22 July 2024


Search Results for Tag : Deletion

Notifications & Circulars

Deletion of Standard Input-Output Norms (SION) No. A-468 of Chemical and Allied Product Group(29.10.2020)

In exercise of the powers conferred under Paragraph 1.03 of the Foreign Trade Policy, 3015 20. as amended from time to time, the Director General of F.....

Tags : Deletion, SION, Product Group

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News

Andhra Pradesh HC: Deletion of Names will Not Preclude Court from Invocation of Section 319 CrPC(25.05.2020)

AP High Court has held that a mere order passed by a committal court accepting the deletion of names in the charge-sheet on the basis of the no-object.....

Tags : Andhra Pradesh High Court, Deletion of Names of Accused

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Delhi HC Dismisses Appeal Against Deletion of Income Tax Addition for Share or Bogus Purchases(11.03.2022)

Delhi High Court has dismissed the appeal against the deletion of income tax addition for share or bogus purchases or cash deposits and held that appe.....

Tags : Delhi High Court, Deletion of Income Tax Addition

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Judgments

Report of Statutory Commission of experts cannot be interfered with for reason that there could be better way of identification of caste(04.02.2017)

Challenge in present petition is to Notification dated 22nd April, 2015, published in Extra-ordinary official Gazette by State Government on 28th Apri.....

Tags : Notification, Caste, List, Deletion

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Penalty can only be invoked, when there is failure to furnish return in prescribed form and not that return has been incorrectly filed(25.01.2019)

In instant case, order passed by the Commissioner of CGST & CE, (Appeals), setting aside the penalty imposed by the adjudicating authority on the Resp.....

Tags : Penalty, Deletion, Validity

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Department can re-open proceedings after issuance of discharge certificate only when there is substantial and conscious mis-declaration(21.10.2019)

The brief facts of the case are that, the Respondents filed VCES declaration under Section 107 of the Finance Act, 2013 as amended. They paid service .....

Tags : Demand, Interest, Deletion, Legality

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Authorities are duty bound in law to make necessary inquiries before making changes in the birth certificate(23.12.2019)

In present petition, under Article 226 of the Constitution of India, 1950, the Petitioner has prayed to direct the Respondents no. 3 & 4 to delete the.....

Tags : Records, Name, Deletion

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Burden is upon the Assessee to prove identity of the creditor, creditworthiness of the creditors and genuineness of the transaction(23.09.2020)

The Assessee is a company and filed return of income showing loss of Rs.35,53,560. The Assessing Officer, (AO) noted that, in assessment year under ap.....

Tags : Genuineness, Transaction, Deletion, Legality

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Penalty cannot be imposed in absence of clarity on whether there is concealment of income(15.10.2020)

In present appeals, the grievance of the revenue is that the learned CIT(A) was not justified in deleting the penalty levied under Section 271(1)(c) o.....

Tags : Deletion, Penalty, Validity

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Concealment involves penal action; it has to be proved as a conscious act(05.03.2021)

Furnishing of inaccurate particulars of income cannot attract the provisions of penalty under Section 271 (1)(c) of IT Act

The present appeal.....

Tags : Penalty, Deletion, Legality

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If signature on cheque is admitted, presumption under Section 139 of NI Act that cheque was issued in discharge of a legally enforceable debt will be raised(23.09.2021)

The Appellant is before present Court assailing the common order passed by the High Court. Through the said order, the learned Single Judge has allowe.....

Tags : Conviction, Deletion, Validity

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Scope of judicial review cannot be extended to the examination of correctness or reasonableness of a decision of authority(18.02.2022)

The instant appeal is directed against the judgment passed by the Division Bench of the High Court affirming the order of the learned Single Judge pur.....

Tags : Proceedings, Punishment, Deletion

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When assessee is not rendering services as consulting engineer, he is not liable to pay the service tax(24.08.2022)

The Revenue has preferred the present appeals dissatisfied with the impugned common judgment and order passed by the Customs, Excise and Service Tax A.....

Tags : Demand, Penalty, Deletion

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Additional depreciation of 20% of the cost of new plant and machinery acquired and installed is allowable under Section 32(1)(iia) of IT Act(23.08.2022)

The assessee is a company engaged in the business of manufacturing of sweets, namkeens and running of restaurants. It filed its return on 30th Novembe.....

Tags : Disallowance, Deletion, Additional depreciation

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Seized material can be considered to be incriminating in terms of Section 153C of the IT Act only if it pertains to the Assessment Years in question(26.09.2022)

Present income tax appeals have been filed challenging the common order passed by the Income Tax Appellate Tribunal ('ITAT') deleting the protective a.....

Tags : Addition, Deletion, Legality

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Mere reflecting the unexplained cash in the books of accounts in absence of any supportive documents, cannot be ground for deletion of the addition(02.12.2022)

In present case, the assessee was engaged in manufacturing and trading of paper and paper board. The assessee filed return of income declaring 'NIL' i.....

Tags : Assessment, Deletion, Legality

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Any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority(23.09.2022)

The brief facts of the case are that, the Appellant was issued show cause notice proposing demand of Cenvat credit of service tax paid under Section 6.....

Tags : Demand, Deletion, Legality

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Rule 6 (3)(i) of Cenvat Credit Rules is not applicable when Appellant has reversed the proportionate Cenvat credit(31.08.2022)

Present appeals have been filed against common order-in- original by which 10 show cause notices were adjudicated on the common issue whereby the lear.....

Tags : Demand, Deletion, Legality

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Section 14A of IT Act will not apply, if no exempt income is received or receivable during the relevant previous year(21.11.2022)

Present Income Tax Appeal has been filed challenging the Order passed by the Income Tax Appellate Tribunal ('ITAT') for Assessment Year 2012-13. The A.....

Tags : Additions, Deletion, Legality

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Section 220(2) of IT Act does not empower the revenue to demand interest relating back to a set aside order, when a fresh assessment order has been passed thereafter(17.11.2022)

The Assessee is engaged in the business of network design, management, communication, connectivity services and related products. The Assessee filed i.....

Tags : Interest, Deletion, Legality

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Expenses claimed by the assessee incurred during the regular course of business cannot be treated as capital expenses(10.02.2023)

Assessee is a company stated to be engaged in the business of software development. Assessee electronically filed its return of income for A.Y. 2016-1.....

Tags : Assessment, Deletion, Legality

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Person receiving donation is under obligation to maintain the identity of donors indicating the name and address(03.05.2023)

The present appeal is directed at the instance of the revenue against the order of the Learned Commissioner of Income Tax (Appeals). The sole issue ra.....

Tags : Assessment, Anonymous donations, Deletion

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Suspicion, however, strong it may be, the same cannot be accepted as final truth without bringing on record some tangible evidence(24.08.2023)

The assessee engaged in the business of manufacturing, export and retail sale of jewellery, filed its return of income for AY 2017-18 at a total incom.....

Tags : Assessment, Deletion, Legality

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In case of unabated assessment years, the addition could be made only on the basis of any incriminating material found during the course of search(28.06.2023)

The revenue is aggrieved by the decision of learned CIT(A) in deleting the addition of Rs.6.00 crore, being the loans taken by the assessee from Prave.....

Tags : Assessment, Addition, Deletion

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Completed assessment cannot be disturbed in absence of any incriminating material/documents found in the course of search(17.05.2023)

The assessee in the present case is a private limited company and engaged in the business of Ship Breaking. There was a search and seizure operation u.....

Tags : Assessment, Deletion, Legality

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For discharging the initial onus cast by Section 68 of the IT Act, the assessee has to establish identity, credit, worthiness and genuineness of the transaction(19.07.2023)

Present appeal by the Revenue is preferred against the order of the learned CIT(A) pertaining to Assessment Year 2012-13. The solitary grievance of th.....

Tags : Assessment, Deletion, Legality

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When substantive addition has already been completed, no protective addition can be confirmed(18.08.2023)

Assessee filed return of income declaring income of Rs. 85,626. In the assessment order, the AO has made an addition under Section 68 of the Income Ta.....

Tags : Assessment, Deletion, Legality

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Interest received on fixed deposits with the bank is business income(01.05.2024)

The assessee is a partnership firm and is carrying on the business of builders and developers. The learned CIT(A), vide impugned order, allowed the gr.....

Tags : Addition, Deletion, Legality

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Mere disallowance of a claim will not amount to furnishing of inaccurate particulars of income(20.07.2022)

The Appellant company is engaged in the real estate development business. During the assessment proceedings under Section 143(3) of Income Tax Act, 19.....

Tags : Penalty, Deletion, Legality

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When assessee has wilfully and deliberately concealed income by not filing the Return of Income, assessee is liable for penalty(07.09.2022)

The present appeal has been filed by the Revenue against the order passed by the Commissioner of Income Tax (Appeals), Ahmedabad quashing the penalty .....

Tags : Penalty, Deletion, Legality

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Commission earned by NRI for services rendered outside India could not be deemed to be income which had either accrued or arisen in India(12.07.2023)

The bunch of appeals filed by the Revenue are directed against the orders passed by the National Faceless Appeal Centre (NFAC), arising out of the ord.....

Tags : Assessment, foreign commission, Deletion

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When interest free funds were used for making tax-free investment, no disallowance under Section 14A of IT Act is sustainable(15.09.2023)

In present case, Revenue’s appeal is against deletion of disallowance of Rs.5,04,35,666 made on account of interest expenses under Section14A of the I.....

Tags : Disallowance, Deletion, Legality

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Addition under Section 153A of IT Act, in case of unabated assessment can only be made on the basis of incriminating material found during search(21.09.2023)

In present case, a search action under Section 132(1)(A) of the Income-tax Act, 1961 (IT Act) was carried out in the case of the assessee. Subsequentl.....

Tags : Assessment, Deletion, Legality

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Statute refers to an actual practice of "Sati" and not to a visual depiction of an imaginary work of fiction portrayed in the film(22.02.2018)

Present writ petition seeks directions to the Central Board of Film Certification, to take "appropriate steps to stop glorification of the practice of.....

Tags : Sati, Glorification, Scenes, Deletion

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Issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal(22.03.2022)

Present appeal has been filed challenging the order passed by Income Tax Appellate Tribunal [ITAT]. Learned counsel for the Appellant states that ITAT.....

Tags : Addition, Deletion, Legality

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