2013 (12) TMI 477 - ITAT COCHIN
The Income Tax Officer Versus M/s. Device Driven (India) Pvt. Ltd.
Deduction u/s 10A - Held that:- The assessing officer could not entertain the claim made by the assessee otherwise than through a revised return, nothing prevented the learned Commissioner of Income-tax(Appeals) from considering the claim of the asse ......
2013 (9) TMI 483 - ITAT DELHI
M/s Universal Industries Ltd. Versus Income Tax Officer, Ward 16(2), New Delhi
Penalty u/s 271(1)(c) - Unexplained cash credit - Non speaking order - Held that:- ld. Commissioner of Income Tax(A) has not passed a speaking order on various issues raised in the appeal before him, we consider it fair and appropriate to set aside ......
2013 (8) TMI 698 - ITAT CHANDIGARH
Shri Rishi Sagar Versus The Income Tax Officer-III
Admission of additional evidence u/s 46A - CIT rejected additional evidence - Held that:- The reliance placed by the the assessee on the ratio laid down by the Honble Punjab & Haryana High Court in CIT V Mukta Metal Works (2011 (2) TMI 250 - PUNJA ......
2013 (7) TMI 692 - ITAT DELHI
Vipul Hotels and Resorts Pvt. Ltd. Versus DCIT Circle-17(1) New Delhi
Validity of order - Whether the CIT (A) is justified in making arbitrary disallowance on the ground of non availability of the reasons variation in the GP Ratio which had been filed alongwith the GP/ NP comparative chart – Held that:- order passed by ......
2013 (7) TMI 220 - ITAT INDORE
Shri Arun Sehlot, Sandhya Sehlot and others Versus ACIT, 3(1), Bhopal
Assessment in case of search or requisition - AO treated the income shown under the head "Income from agriculture income as income from other sources" - CIT(A) did not admit the assessee additional evidence in the form of original lease agreements, o ......
2013 (6) TMI 460 - ITAT MUMBAI
Cinetek Telefilms P. Ltd. Versus ACIT 11(1) Mumbai
Disallowance was made u/s 40(a)(ia) - short deduction of TDS - 194C v/s 194I - Held that:- This issue is no more res integra in view of several orders passed by various benches of the Tribunal holding that short-deduction of tax at source cannot lead ......
2013 (5) TMI 721 - ITAT AHMEDABAD
Income Tax Officer Versus Shri Omprakash Ramniwas Soni, Prop of South Assam Road Carrier
Disallowance of unexplained cash credit - CIT (A) deleted the addition restricting the addition to business income @ 11% GP - Held that:- AO had made addition on the basis that the assessee had deposited cash in his bank account & has not detected an ......
2013 (5) TMI 533 - ITAT MUMBAI
Shri Dilip C. Bagri Versus Income Tax Officer-4(1) (1)
Condonation of delay in filing the appeal - CIT(A) dismissed the same as barred by limitation - Held that:- On appreciating the facts it is noticed that the assessee actually filed an application u/s 154 in the month of May, 2009 and the issues are c ......
2013 (4) TMI 484 - MADHYA PRADESH HIGH COURT
Sanjay Kumar Sahu Versus Income Tax Officer & another
Section 250 - Stay of recovery - Coercive measures - Attached the bank account - Held that:- As per Section 250 (6A) specifically provides that during the pendency of this petition, the Assessee should not be treated as defaulter and apparently the a ......
2013 (2) TMI 263 - ITAT HYDERABAD
M/s SEVEN HILLS BUSINESS SOLUTIONS LTD. DEPUTY Versus COMMISSIONER OF INCOME TAX. CIRCLE-3(1). HYDERABAD
Non deduction of TDS u/s 194J - disallowance u/s 40a(ia) - Held that:- As decided in Merilyn Shipping & Transports Visakhapatnam V/s. ACIT Range-I, Visakhapatnam [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] the provisions of S.40a(ia) are applicable only ......
2013 (2) TMI 234 - ITAT MUMBAI
ASSTT COMMISSIONER OF INCOME TAX 2(3), MUMBAI Versus M/s VOLKART FLEMING SHIPPING & SERVICES PVT LTD.
Non deduction of TDS on Retainership charges - CIT(A)allowed after admitting fresh evidence - assessee submitted that the payments were of the nature of reimbursement of expenditure thus TDS provisions were not applicable - Held that:- From the order ......
2013 (1) TMI 479 - ITAT DELHI
INCOME TAX OFFICER. WARD-4. HISAR Versus USHA RANI
Powers of CIT(A) in admitting additional evidence under Rule 46A(3) - Held that:- Unable to support the contention of the revenue that the CIT(A) did not follow the procedure laid down in Rule 46A of the Rules in admitting the information even when t ......
2013 (1) TMI 180 - ITAT DELHI
ASSTT COMMISSIONER OF INCOME TAX, CIRCLE-17(1), NEW DELHI Versus VLCC (INDIA) PVT LTD.
CIT(A) entertained additional evidence u/r 46A of the ITR - revenue contested against ignoring the objections of the AO submitted in the Remand Report - Held that:- As decided in CIT vs Manish Build Well (P) Ltd [2011 (11) TMI 35 - DELHI HIGH COURT] ......
2012 (12) TMI 868 - ITAT DELHI
DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI Versus M/s HONDA SIEL CARS LTD.
Expenditure incurred on integrated software HIPACK-warranty Module HIPACK-Sales Modules and HIPACK-Parts Module - Revenue v/s Capital - CIT(A) treated as Capital expenditure - Held that:- The assessee is stated to have set up its first manufacturing ......
2012 (12) TMI 700 - ITAT KOLKATA
Income-tax Officer, Ward-10(4), Kolkata Versus Electrical Mfg. Co. Ltd.
Unexplained creditors, fixed assets and advances - CIT(A) deleted the addition - Held that :- CIT(A) had failed to observe the procedure as laid down under Rule 46A of ITR 1962 as AO who has to be allowed reasonable opportunity to examine the additio ......