Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

No law of the land can justify the action in taxing the assessee ...

Income Tax

April 19, 2014

No law of the land can justify the action in taxing the assessee for the income which in fact has not been received by the assessee but due to some error in writing the figure to which the Revenue Authorities have also not disputed - AT

View Source

 


 

You may also like:

  1. Once under law the tax is not recoverable, it cannot be justified merely because the party has paid some amount to avoid penal action - HC

  2. Scope of rectification of mistake - The case revolved around the disallowance of EPF and ESI contributions by the Assessing Officer u/s 154 of the Income-tax Act, 1961....

  3. Recovery of Tax - notice u/s 226(3) - An error in the figure, in a notice of demand does not vitiate the demand. - HC

  4. Recovery of outstanding sales tax dues of respondent which is in liquidation from the directors as an arrears of land revenue - Violation of principle of natural justice...

  5. Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land...

  6. Recovery of dues from company - employees dues - priority claim on debts - - Section 529A of the Companies Act, which gives workers’ dues a priority over all other...

  7. TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an...

  8. GST Revenue Figures - GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore

  9. Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed...

  10. Business loss - 'export incentive' written off in the Profit & Loss Account - the action of the assessee is premature - claim not allowed - AT

 

Quick Updates:Latest Updates