• 2023 (11) TMI 232 - ITAT JAIPUR

  Defective return - Rectification u/s 154 for invalidating the return filed by the Assessee - non audit of books of accounts u/s 44AB - order u/s 139(9) as passed treating the return as invalid ret... ...

• 2023 (2) TMI 1066 - ITAT VARANASI

  Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days in filing the appeal - outbreak of Covid-19 pandemic - right to file appeal within the period of limitation provided... ...

• 2022 (1) TMI 1321 - ITAT KOLKATA

  Exemption u/s 11 - requirement of filing of audit report and income tax return by the trust or institutions registered u/s 12A - CPC while processing u/s 143(1)(a) denied the said exemption on acco... ...

• 2022 (12) TMI 537 - ITAT BANGALORE

  Disallowance on delayed payment of employee s contribution to ESI and PF - Payement beyond the due date by invoking the provisions of section 36(1)(va) - disallowance u/s 143(1)(a) - HELD THAT:- It... ...

• 2022 (7) TMI 1153 - ITAT SURAT

  Rectification of mistake u/s 154 - allowing less credit on account of tax deducted at source - Assessee submitted that assessee has not been granted benefit of Tax Deducted at Sources (TDS), which wa... ...

• 2022 (6) TMI 178 - ITAT DELHI

  Reopening of assessment u/s 147 against assessee trust after cancellation of registration u/s 12A - jurisdiction of AO - As argued since assessee has surrendered its registration u/s 12A and 12AA the... ...

• 2023 (6) TMI 168 - ITAT RANCHI

  Disallowance of employees' contribution to PF/ESI u/s 36(1)(va) read with section 2(24)(x) - adjustment made while processing the return u/s 143(1) - information given in the audit report relied ... ...

• 2023 (6) TMI 509 - ITAT AMRITSAR

  Dismissal of appeal in limine - refusing to condone the delay in filing the appeal by the assessee - delay was due to non-receiving of intimation by the assessee - Counsel pointed that without prop... ...

• 2022 (11) TMI 1210 - ITAT BANGALORE

  Exemption u/s 11 - Claiming of benefit of exemption for the assessment years which were pending on the date of registration u/s 12A - intimation u/s.143(1) denying benefit of deduction under section 1... ...

• 2022 (8) TMI 791 - ITAT JAIPUR

  Revision u/s 263 - Addition u/s 68 - income from other source (income declared at the time of survey) - tax is payable u/s 115BBE or not - recovery of cash amount of advances made by the assessee to ... ...

• 2022 (5) TMI 1345 - ITAT MUMBAI

  Delayed Employee's Contribution towards PF and ESIC - amendment was brought in finance Act 2021 w.e.f 1-4- 2021 - HELD THAT:- The amendment was brought in finance Act 2021 w.e.f 1-4- 2021.The law... ...

• 2021 (10) TMI 1317 - GUJARAT HIGH COURT

  Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - opportunity of hearing through video conferencing could not be afforded to the petitioner on account ... ...

• 2021 (6) TMI 506 - ITAT AGRA

  Appellate order as passed by National Faceless Appeal Centre - NFAC - appeal against an order passed by the National Faceless Appeal Centre - allowability of claim under section 43B - adjustment... ...

• 2020 (2) TMI 94 - MADRAS HIGH COURT

  Reopening of assessment of a non-resident Indian - Jurisdiction of Assessing Officers - period of stay in India Madurai - assessment of the petitioner would be transferred either to International Tax... ...

• 2015 (9) TMI 453 - CESTAT BANGALORE

  Revocation of Customs Broker Licence - offence relating to smuggling of Red Sanders - whether revocation of licence of the customs broker, the appellant is correct considering the role of the appellan... ...

• 2024 (4) TMI 342 - ITAT BANGALORE

  Income taxable in India - Royalty or FTS - PE in India or not? - taxability of payments received by the assessee from GIPL as per terms of Reseller Agreements - HELD THAT:- As decided in own case [ 20... ...

• 2023 (12) TMI 1094 - BOMBAY HIGH COURT

  Application for condonation of delay u/s 119(2)(b) - mismatch between the PAN number reflected in the income-tax return and the name of the company - primary grounds raised was Petitioner s applicatio... ...

• 2023 (12) TMI 1160 - ITAT MUMBAI

  Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - exemption claimed u/s 10 was denied and treated as profits and gains of b... ...

• 2023 (10) TMI 1386 - ITAT JODHPUR

  Levy of late fees u/s 234E - intimations u/s 200A for delay in filing quarterly returns of TDS for the period prior to 01.06.2015 - HELD THAT:- The dispute in this appeal is for F.Y. 2012-13 the power... ...

• 2023 (3) TMI 1304 - ITAT BENGALURU

  Income deemed to accrue or arise in India - Royalty or FTS - Taxability of payments received by the assessee from GIPL as per terms of the distribution agreement as well as the payments received by th... ...

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