Home Highlights August 2011 Year 2011 This

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1. Order u/s 148A(b) as passed against the petitioner in respect of the old PAN card - The Court noted that both the old and the new PAN cards of the petitioner were...

2. Exemption right u/s 11 & 12 - assessee society is registered u/s 12A - Addition u/s 69 - undisclosed income/Investment - it is an admitted fact that the assessee society...

3. Request for New PAN Card or/And Changes or correction in PAN Data.

4. Revocation of Customs Broker License - forfeiture of security deposit - imposition of penalty - The finding recorded by the Commissioner that the required documents were...

5. CIRP - Carry forward of losses - The benefit of carry forward of losses can be availed by the Appellant subject of opportunity to be given to Income Tax Authority to...

6. Mandation of linkage of PAN with Aadhar - Permission to file Income Tax returns (ITR) without complying with the condition of providing Aadhar Card registration number...

7. Difficulty in obtaining GST registration - discrepancy in PAN - Admittedly, the GST registration of the petitioner-Trust has not been successful because of the defect in...

8. Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

9. Addition u/s 69 - repayments of loan/creditor - The ITAT held that the loans were duly recorded in the books of accounts and repayments were made through banking...

10. Unexplained investment/unexplained cash credit under section 68 & 69 - no addition is called for on account of baseless allegation of unexplained investment by the...

11. Unexplained money u/s 69A or investment u/s 69 - Once an AO finds that an investment has been made, he has to examine the Assessee's explanation as to the source of that...

12. Addition u/s 69 - loss on the sale of shares of Swarsarita Gems Limited - Year of assessment the AO has determined the income under the provisions of section 69 with...

13. Unexplained investment u/s 69 - Amount advanced by M/s. KSR Constructions to the assessee has to be construed as the amount given by M/s. KSR Constructions on behalf of...

14. Addition u/s 69 - unexplained investment made in purchase of land - no asset came into existence in the name of the assessee, which requires to be shown in the books of...

15. Linking of Aadhaar with PAN - Those who have already enrolled themselves under Aadhaar scheme would comply with the requirement of section 139AA(2) - Those who still...