Genuineness of gift received in the form of IDBs - matter ...

Income Tax

January 1, 2014

Genuineness of gift received in the form of IDBs - matter referred to larger bench - whether the decision that no investigation can be allowed to be held pertaining to the India Development Bonds which were received from NRI's/overseas, Corporate Bodies as gifts is a correct view, in law? - HC

View Source

← Previous Next →

Genuineness of gift received in the form of IDBs - matter ...

Income Tax

January 1, 2014

You may also like:

Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the...

Scheme of faceless assessment - the time given to the petitioner to show cause was virtually of three days only - It is deemed appropriate that rather than this Bench,...

Genuineness of the gift - Addition undisclosed income - assessee himself admitted in his statement before the Income Tax Authorities that he had paid money to buy these...

Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench

Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the...

Appointment of a arbitrator - requirement of sufficient stamping of documents - Although we agree that there is a need to constitute a larger Bench to settle the...

Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been...

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to...

Interpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench and the said contradiction is (i) whether a default by an assessee...

Liability of service tax - peering arrangement with other internet service providers for carrying internet traffic on each others’ backbone - Matter referred to larger bench - AT

Amount expended for putting up multi-storied structures on leasehold land and refurbishing leasehold buildings - capital or revenue expenditure - entitlement to...

Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

Classification of imported coal containing a calorific value limit on moist more than 5833 Kcal/kg - Steam Coal or not - matter referred to Larger Bench - AT

Quick Updates: