-
2021 (9) TMI 764 - ITAT MUMBAI
Addition of unexplained jewellery and unexplained cash expenditure - HELD THAT:- We find that in this case the jewellery was found to be unexplained during the course of search on account of gold as ... ...
-
2023 (8) TMI 515 - ITAT DELHI
Unexplained jewellery - search and seizure operation concluded - AO observed that the assessee is income tax payee and return income is below taxable limit. She admitted issues not wealth Tax for ass... ...
-
2023 (2) TMI 1081 - ALLAHABAD HIGH COURT
Reopening of assessment u/s 147 - scope of enactment of Section 148A - benefit of relaxation/extension under the Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act' (... ...
-
2017 (12) TMI 1745 - ITAT AHMEDABAD
TP Adjustment - addition on account of guarantee provided to Associated Enterprise - Whether Appellant was justified in not charging any guarantee fees since guarantee provided by the Appellant was i... ...
-
2017 (4) TMI 1406 - ITAT AHMEDABAD
Disallowance being notional loss on outstanding forex derivatives contracts - Held that:- The assessee is consistently following the mercantile method of accounting, the same accounting treatment for ... ...
-
2018 (2) TMI 1691 - ITAT KOLKATA
Additions made in pursuance of Sec. 153A - Held that:- Since there is no incriminating material unearthed during search in respect of the concluded assessments, no addition/disallowance could be made ... ...
-
2023 (8) TMI 511 - ITAT DELHI
Unexplained jewellery - search and seizure operation concluded - claim of assessee was that the assessee is a member of enlarged close knit family, who is also assessed with Centre Circle, Karnal and... ...
-
2021 (9) TMI 1335 - ITAT DELHI
Unexplained jewellery - search seizure operation u/s 132(1) - HELD THAT:- We find that Sh. S. C. Mittal, father-in-law of the assessee staying under the same roof, as the head of the joint family h... ...
-
Statement of tax in arrears.
INSTRUCTION NO. 1335/CBDT Dated: May 28, 1980 The problems of proper presentation of tax arrears and of ensuring their uniformity in different statements have been engaging the attention of t... ...
-
2010 (10) TMI 583 - ITAT, DELHI
DTAA between US & India - Royalty or sale of copyrighted articles - assessing officer assessed the entire payments in the hands of MRSC as royalty income on the ground that payments have been received... ...
-
2023 (9) TMI 1335 - ITAT SURAT
Revision u/s 263 - lack of verification and application of mind by AO - Aas per CIT AO has allowed the deduction claimed u/s 80IA of the Act despite the fact that the assessee did not furnish all the... ...
-
2022 (2) TMI 435 - ITAT DELHI
Assessment u/s 153A - investment made as a co-owner for purchase of the flat being unexplained income for assessment year 2012-13 - unexplained investment for 1/10th share in the renovation of 2 Mumb... ...
-
2018 (6) TMI 144 - ITAT BANGALORE
Addition of depreciation on valuation of investments - whether fall in value of investment of securities shown as investments in the books of account can be allowed as deduction? - Held that:- An iden... ...
-
2016 (1) TMI 1396 - DELHI HIGH COURT
Discharge of Official duties - manifestation of how the career of an IRS Officer has been blighted by litigation between him on the one hand and the official respondents on the other - Whether the san... ...
-
2009 (9) TMI 952 - ITAT PUNE
Validity of cancellation of registration by invoking Section 12AA(3) - Survey action u/s 133A - documents inventorized and some were impounded u/s 131(3) - Donation and Capitation Fees for admission -... ...
-
2017 (4) TMI 462 - ITAT AHMEDABAD
Addition on upward adjustment on international transactions - addition on Interest on loans to AEs - Held that:- To hold that cost of funds raised should have been higher because the returns from fund... ...
