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Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri MAT - Agriculture income - sale of tea plant - Since these two items are of agricultural income it should be allowed as deduction while computing income u/s. 115JB being book profit - Tri Re-assessment - No addition is made rather from the records the information available was used for making disallowance - the order of reopening is quashed - Tri Performance incentive paid to employees - tds - the estimated TDS deducted in a bona fide manner as per the settled legal position cannot be faulted with. - Tri Disallowance of expenditure in computing the income under the head capital gains - cost of making the title complete and perfect can be treated as the 'cost of acquisition' falling u/s. 48. - Tri True, genuine and bona fide transactions, even if made below par, the fair market valuation would not have any tax implication, being only undertaken in the normal course of business and in its interest.l - Tri Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC Expression tax due as appearing in section 27(1) has to be read in conjunction with provisions of section 21(3) and interest u/s 27(1) is payable only on the tax due according to the return filed - HC Trade tax on mushroom - mushroom has been excluded from category of fresh fruits and green vegetables. - not exempted - HC The CLB has, under the garb of doing substantial justice, granted extreme directions under Section 402, enabling the Respondents to achieve indirectly a virtual veto right on all issues and the ability to paralyze the functioning of the Company - HC Amalgamation - u/s 391 the C. Govt. & IT Authority do not have any powers to intervene or to be heard on any scheme which is filed seeking sanction of the Court - HC Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri    Left Stop Right
Order-Instruction

Income Tax

Year:-


 
Showing 1 to 20 of 1984 Records
1 Order-Instruction - F. N o.225/45/2013/I TA.II - dated - 13-03-2013
 
Income Tax Offices through out India shall remain open and the receipts counters shall also work during normal office hours on 30th and 31st of March 2013. - Order Under Section 119(1) of the Income tax Act, 1961
 
2 Order-Instruction - 02/2013 - dated - 05-02-2013
 
Supersession of instruction no. 1857, dated 19-9-1990 - Vesting of property in central government - Disposal of properties acquired property be referred to Valuation Cell of the Department
 
3 Order-Instruction - DGIT (L&R)/SOP for SLP/2012-13/04 - dated - 04-02-2013
 
Delay in filing of SLP in Supreme Court - fixing of responsibility
 
4 Order-Instruction - F.NO.DIT(S)-III/CPC/2012-13/Demand Management - dated - 30-01-2013
 
Action to be taken on E-filed ITRs of A.Y. 2012-13 pending for processing at CPC having refund greater than or equal to Rs. 10 Lakhs
 
5 Order-Instruction - OFFICE MEMO - F.NO. C. 14014/2/2013-Vig - dated - 22-01-2013
 
Instruction regarding Preventive Vigilance to reiterate Government's resolution to provide a tax administration that is free of corruption
 
6 Order-Instruction - F No System/ITBA/Software Committees/11-12/34 - dated - 21-01-2013
 
Suggestions from field officers &Co-opting members for Committees of Stakeholders
 
7 Order-Instruction - 01/2013 - dated - 17-01-2013
 
Exchange of Information for Tax Purpose with Foreign Jurisdictions – Guidelines for inbound and outbound requests
 
8 Order-Instruction - Practice Note, - dated - 01-01-2013
 
Appellate Tribunal - Procedure of - Practice note for hearing appeals & Applications fixed before ITAT Allahabad Bench, Allahabad
 
9 Order-Instruction - F.No.DIT(Infra)/DFP/37/2012-13/1504 - dated - 13-12-2012
 
Delegation of Financial Powers to Heads of Departments - reg.
 
10 Order-Instruction - F. No. 19-Ad(ATD)/2012 - dated - 13-12-2012
 
Instructions - E-Payment of Tribunal Fees the respective Challans are to be counter signed by the concerned bank manager or attested by the authorized Representatives or assessees themselves
 
11 Order-Instruction - F.No. DIT(S)-III/CPC/2012-13 - dated - 27-11-2012
 
Step-wise procedure for adjustments of refunds
 
12 Order-Instruction - F. No. HRD/CMD/123/2/2011-12/2301 - dated - 23-11-2012
 
Providing adequate support staff to all the assessment units
 
13 Order-Instruction - F.No. DIT(S)-III/CPC/2012-13 - 14161-78 - dated - 05-11-2012
 
Clean-up of demand uploaded to CPC FAS before issue of refund in cases processing of e-returns of A.Y. 2012-13
 
14 Order-Instruction - F. No.15/6/2008-IFU-III - dated - 01-11-2012
 
Delegation of Financial Powers to Heads of Departments of CBDT & CBEC - reg.
 
15 Order-Instruction - F.NO. DIT(S)-I/AIS/NODAL/12-13 - dated - 08-10-2012
 
PENDENCY IN PAN TRANSFER REQUEST
 
16 Order-Instruction - [F.No. DIT(S)-I/AIS/NODAL/12-13] - dated - 08-10-2012
 
Migration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)
 
17 Order-Instruction - [F.No.225/163/2012/TA-II] - dated - 28-09-2012
 
For The Convenience of Taxpayers -The Income-tax offices all over India shall make special arrangements by opening of receipt counters on 29th & 30th September, 2012 being Saturday & Sunday
 
18 Order-Instruction - No DGIT(L&R)/HC Appeal/Quarterly Report/2012-12/603 - dated - 26-09-2012
 
Monitioring of filling of appeal in the High Courts – Non-receipt of quarterly reports as per the CBDT Instruction No. 7 of 2011 – reg
 
19 Order-Instruction - Letter DO F.No. 225/97/2012/ITA.II, - dated - 25-09-2012
 
Improving quality of scrutiny assessments - Central Action Plan ('CAP') for Financial Year 2012-13
 
20 Order-Instruction - F.No. 279/Mis./M-30A/2011-ITJ - dated - 25-09-2012
 
Report in respect of cases involving COD (Committee on Disputes) clearance requisitioned vide letter no. F-279/M-30A/2011-ITJ due to be received since 31/12/2011-. regd.
 
 
 
 
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