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Income Tax Case Laws - Section: 140A


Income Tax

Cases for Section: 140A
Showing 1 to 15 of 125 Records

2014 (8) TMI 483 - ITAT LUCKNOW


Penalty u/s 140A(3) Tax liability not paid but admitted - tax was paid while filing revised return u/s 139(5) - Held that:- When the return is filed u/s 139 of the Act and if any assessee fails to pay the whole or any part of such tax or interest o ......

2014 (6) TMI 836 - ITAT MUMBAI


Disallowance of interest Applicability of Rule 8D of the Rules Investment in shares Held that:- CIT(A) was of the view that a disallowance has to be made in accordance with the provisions of rule 8D(2)(iii) - nothing is borne out from the recor ......

2014 (5) TMI 927 - ITAT DELHI

Naresh Kumar Jaggi Versus ACIT, CC-11, New Delhi

Restriction of penalty u/s 140A(3) of the Act Unpaid amount after expiry of period in demand notice Held that:- CIT(A) has rightly determined the appeal to restrict the penalty at 25% tax liability of the assessee and gave relief of 75% of the ta ......


ACIT, Circle-6, Ahmedabad Versus Shri Ravi Hansraj Gouthi (HUF)

Deletion of penalty u/s 140A(3) of the Act Self assessment tax not paid Assessee took a contention that due to losses, no funds was available to make the payment - Held that:- As per the order/intimation made u/s 143(1) the due date of filing of ......


The Commissioner of Income Tax Versus Pure Drinks (New Delhi) Ltd.

Assessee in default u/s 140A(3) Penalty for non payment of self assessment tax - Held that:- Tribunal has returned a finding that though the stand of the assessee was lack of liquidity of funds, but in view of communication dated 22/25.03.1985 that ......

2013 (10) TMI 831 - ITAT MUMBAI

Diamondstar Exports Ltd. Versus ITO WD 8(1) (3) Mumbai

Penalty u/s. 221(1) r.w. Section 140A (3) assessee in default - Held that:- Assessee did not file any reply before the AO and before the FAA it submitted that because of the mistake committed by the members of the staff tax could not be in time - F ......

2013 (6) TMI 630 - ITAT MUMBAI

Assistant Commissioner of Income Tax Versus M/s Videsh Sanchar Nigam Ltd. Lokmanya Videsh Sanchar Bhavan

Interest under section 234B - defaults in payment of advance tax - AO excluded not only the interest u/s 234C included in the self assessment tax but also the interest chargeable from 1.4.98 to 30.11.98 from the sum of Rs. 81.30 crore - Held that:- A ......


Commissioner of Income-tax -II Versus Sherno Ltd.

Maintainability of appeal - revenue appeal against ITAT allowing the interest u/s 244A on payment of taxed under section 140A - Held that:- It could not enable the Revenue to ignore the conditions of the circular dated 9.2.2011 and file appeal which ......

2013 (5) TMI 640 - ITAT MUMBAI

Charbhuja Industries P. Ltd. C/o DC. Jain & Co. Versus The ACIT 2(1), Mumbai

Penalty u/s. 271(1)(c) - non entitlement for exemption u/s. 10B - assessee submitted that the Chartered Accountant of the assessee company while issuing the certificate in support of the book profits u/s. 115JB erroneously deducted the exempt income ......

2013 (5) TMI 15 - ITAT MUMBAI

Deutsche Bank AG Versus Dy. Director Income Tax (Intl. Taxation)

Rectification of orders - as per assessee AO of recomputing interest u/s 234B at Rs.6,72,07,276 as against Rs.6,59,46,319 charged per order dated 28th March, 2008 passed under section 143(3) i.e. completed assessment - whether the interest payable un ......

2012 (12) TMI 811 - ITAT, HYDERABAD

Gulf Oil Corporation Ltd., Versus Assistant Commissioner of Income- Tax, Circle 2(3), Hyderabad

Transfer Pricing Arm length price determined by TPO u/s 92CA (3) Assessee argued that Comparable company is in the business of Exploration of oil and natural gas whereas the assessee is in the business of manufacture of lubricants - Held that:- A ......


Commissioner of Income Tax, Ranchi Versus Late Misrilal Jain

Interest u/s 220(2) for delayed payment of legitimate Government dues which always remained quantified to the extent of Assessees liability to pay balance self-assessment tax in pursuance of revised return by him on 12.1.1984 - held that: - all tax ......

2012 (9) TMI 725 - ITAT AHMEDABAD

Shreno Limited Versus Assistant Commissioner of Income Tax, Circle-4, Baroda.

Denial of interest u/s. 244A - no interest on the refund of self assessment tax - rectification application u/s. 154 withdrawing interest granted u/s 244A - Held that:- As decided in CIT vs. Ashok Leyland Ltd. [2001 (10) TMI 71 - MADRAS HIGH COURT] i ......

2011 (3) TMI 859 - ITAT, Mumbai

Lok Housing and Constructions Ltd. Versus Addll. CIT

Penalty u/s 221(1) - Assessee in default - Survey - There is no dispute about the fact that the assessee has not paid any advance tax nor had filed the return for the A.Y. 2007-08 till the date of survey, though the same was due on 30.11.2007 - Thoug ......

2010 (11) TMI 486 - ITAT, KOLKATA

ADIT(IT) Versus The Royal Bank of Scotland

Scrutiny - Interest u/s 244A - TDS - Rectification of mistakes - the entire payment of self-assessment tax u/s 140A resulted in refund and the balance of Rs. 3,42,91,908 could be said to be arising out of excess payment of advance tax and TDS - It is ......

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