Tax Management India .com TMI - Tax Management India. Com   
 

TMI Global / Anywhere Search

For Advance Search select:


To search exact phrase use "double quote"

Search Text: cbdt instruction no 1335 cbdt

Search Results

Showing 1 to 20 of 250079 Records

Statement of tax in arrears.
Circulars Statement of tax in arrears. - Income Tax - 1335/CBDT - Dated:- 28-5-1980 - 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 the board. 2. The following decisions after considering the report of a Departmental committee have been taken in this regard:- i) Interest charged u/s.220(2) of the I.T.Act should be treated as current demand in the year in which its.....

CG. VENKETESWARA PAI Versus THE COMMISSIONER OF INCOME TAX,
Case-Laws C. G. VENKETESWARA PAI Versus THE COMMISSIONER OF INCOME TAX, - Income Tax - KERALA HIGH COURT - HC - Condonation of delay - delay in filing the returns due to delay caused in getting the required TDS certificates - Circular No.13/2006 dt.22.12.2006 - Held that:- It is the CBDT which is the competent authority to look into these matters and to take an appropriate decision - Decided in favor of the assessee by way of remand - 2011 (3) TMI 1335 - KERALA HIGH COURT - TMI - WP(C).No. 38055 of 2010(F.....

Introduction of introduced a control over grant of appeal effect by the ITO at the level of CBDT.
Circulars Introduction of introduced a control over grant of appeal effect by the ITO at the level of CBDT. - Income Tax - 1534/CBDT - Dated:- 3-11-1983 - INSTRUCTION NO. 1534/CBDT Dated: November 3, 1983 Board has been of the considered view that effect to the appellate orders should be given within a reasonable time i.e. 14 days from the date of receipt of the appellate orders. With a view to achieve this objective the Board has issued instructions from time to time. A list of these instructions a.....

Deputy Commissioner Of Income Tax Versus M/s Clutch Auto Ltd
Case-Laws Deputy Commissioner Of Income Tax Versus M/s Clutch Auto Ltd - Income Tax - ITAT DELHI - Tri - Maintainability of appeal - Monetary limit - Applicability to pending cases - Held that:- Board's instruction or directions issued to the income-tax authorities are binding on those authorities, therefore, the department ought not to have filed the appeal in view of the above said provisions mentioned in section 268A of the Act since the tax effect in the instant case is less than the amount prescr.....

CBDT Instruction dt: 05/06/2007 for withdrawal of appeals by Department on basis of prevailing monetary ceiling
Discussion-Forum CBDT Instruction dt: 05/06/2007 for withdrawal of appeals by Department on basis of prevailing monetary ceiling - Income Tax - Started By: - ravish sood - Dated:- 9-12-2010 Last Replied Date:- 31-5-2011 - Hon ble Bombay High Court has discussed a CBDT Instruction dt: 05/06/2007 in its Judgment : CIT vs. Madhukar K. Inamdar, (2009 (7) TMI 145 - BOMBAY HIGH COURT)= (2009) 318 ITR 149 (Bom) - See Para 10, wherin it has been held that the CBDT had directed the Revenue/department to consider all pend.....

Deputy Commissioner Of Wealth-Tax. Versus Nb. Syed Jaffar Ali Khan.
Case-Laws Deputy Commissioner Of Wealth-Tax. Versus Nb. Syed Jaffar Ali Khan. - Wealth tax - ITAT HYDERABAD-A - Tri - Appellate Tribunal - 2004 (8) TMI 341 - ITAT HYDERABAD-A - ITD 094, 021, TTJ 095, 376, [2005] 94 ITD 21 (HYD.) - WT APPEAL NOS. 75, 76, 80, 81, 85, 86, 90, 91, 124, 125, 141, 142, 145 TO 149 AND 152 TO 154 (HYD.) OF 2003 - - Dated:- 18-8-2004 - Member(s) : D. MANMOHAN., J. SUDHAKAR REDDY. ORDER 1. These appeals are filed at the instance of the revenue. At the time of hearing, learned.....

INCOME TAX OFFICER. Versus ROOPCHAND JAIN.
Case-Laws INCOME TAX OFFICER. Versus ROOPCHAND JAIN. - Income Tax - ITAT NAGPUR - Tri - - 2002 (9) TMI 287 - ITAT NAGPUR - TTJ 079, 406, - - - Dated:- 17-9-2002 - Member(s) : P. M. JAGTAP., N. V. VASUDEVAN. JUDGMENT: This appeal is preferred by the Revenue against the order of the learned CIT(A)-I, Raipur, dt. 28th July, 2000, and a solitary ground raised therein by the Revenue reads as under: On the facts and in the circumstances of the case the learned CIT was not justified in deleting the additio.....

INCOME TAX OFFICER. Versus GARGH SONS.
Case-Laws INCOME TAX OFFICER. Versus GARGH SONS. - Income Tax - ITAT AGRA - Tri - Instructions to subordinate authorities, Appellate Tribunal - 2003 (11) TMI 274 - ITAT AGRA - TTJ 087, 488, [2004] 3 SOT 261 (AGRA) - IT APPEAL NO. 6067 (DELHI) OF 1995 - - Dated:- 3-11-2003 - Member(s) : N. K. KARHAIL., M. L. GUSIA. JUDGMENT: This appeal of the Revenue is directed against the order dt. 12th July, 1995, passed by CIT(A)-II, Agra, for asst. yr. 1991-92. 2. During the course of hearing the learned counse.....

M/s. Om Satya Exim Pvt. Ltd. Versus ITO, Ward-1(4), Surat
Case-Laws M/s. Om Satya Exim Pvt. Ltd. Versus ITO, Ward-1(4), Surat - Income Tax - ITAT AHMEDABAD - Tri - - 2011 (5) TMI 894 - ITAT AHMEDABAD - TMI - ITA No.1335/Ahd/2010 - - Dated:- 13-5-2011 - Shri T. K. Sharma And A. K. Garodia,JJ. For the Petitioner : Shri Hardik Vora For the Respondent : Shri R.K. Dhanesta ORDER Per A. K. Garodia, Accountant Member: This appeal of the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-I, Surat dated 10.03.2010 for assessment ye.....

Committee to review the CBDT Instruction on Work Allocation of CsIT (J) - Inviting Inputs- reg.
Circulars Committee to review the CBDT Instruction on Work Allocation of CsIT (J) - Inviting Inputs- reg. - Income Tax - F. No. 279/Misc./33/2014-ITJ (Pt) - Dated:- 22-9-2014 - F. No. 279/Misc./33/2014-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi the 22nd September, 2014 OFFICE MEMORANDUM Subject: Committee to review the CBDT Instruction on Work Allocation of CsIT (J) - Inviting Inputs- reg. CBDT has constituted a Committee to appraise the .....

The ACIT Circle-2, Udaipur Versus Shri Rajesh Nalwaya Prop-Nalwaya Construction
Case-Laws The ACIT Circle-2, Udaipur Versus Shri Rajesh Nalwaya Prop-Nalwaya Construction - Income Tax - ITAT JODHPUR - Tri - Tax effect - Held that:- As per Section 268A inserted by the Finance Act, 2008 with retrospective effect from 01/04/99 and the CBDT Instruction No.3 of 2011 dated 09.02.2011 - The CBDT has revised the monetary limit to Rs. 3,00,000/- for filing the appeal before the Tribunal - The Revenue should not have filed the instant appeal before the Tribunal - Following CIT v. Delhi Race Clu.....

Income-tax Officer, Ward-3(3) Versus Smt. Saraswati Devi Gehlot
Case-Laws Income-tax Officer, Ward-3(3) Versus Smt. Saraswati Devi Gehlot - Income Tax - ITAT JODHPUR - Tri - CBDT Instruction No. 3 of 2011 dated 09.02.2011 - Monetary limit for filing the appeal to Tribunal revised to Rs. 3,00,000 with retrospective effect from 01.04.1999 Held that:- Following CIT v. Delhi Race Club Ltd. [2011 (3) TMI 1488 - High Court of Delhi] - The instructions issued in the Circulars by CBDT are applicable for pending cases also - Tax effect in the appeal is less than Rs. 3,00,000.....

Procedure for representation before BIFR and AAIFR
Circulars Procedure for representation before BIFR and AAIFR - Income Tax - 05/2009 - Dated:- 2-7-2009 - Circular No. 5/2009 F.No.375/01/2009-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** New Delhi dated the 2nd July, 2009. Subject: - Procedure for representation before BIFR and AAIFR In supersession to all circulars and instructions of the Central Board of Direct Taxes (CBDT) issued on the above subject, the CBDT prescribes the following procedur.....

Income-tax Officer. Ward-3. Chittorgarh Versus Dr. Suresh Sharma
Case-Laws Income-tax Officer. Ward-3. Chittorgarh Versus Dr. Suresh Sharma - Income Tax - ITAT JODHPUR - Tri - Veracity of appeal by revenue - Appeal filed by the Revenue for A.Y. 2002-03 - Tax effect in this appeal is less than the amount prescribed by the CBDT - Instruction No.3 of 2011, dated 09.02.2011 Section 268A has been inserted by the Finance Act, 2008 with retrospective effect from 01/04/99 - Held that:- Following the decision in case of Oscar Laboratories Pvt. Ltd. (2009 (2) TMI 28 - PUNJAB A.....

691/CBDT.
Circulars 691/CBDT. - Income Tax - 691/CBDT - Dated:- 23-5-1974 - INSTRUCTION NO. 691/CBDT Dated : May 23, 1974 Section(s) Referred: Companies (Profits) Surtax Act Reference is invited to Instruction No.623 (F.No.229/13/73-ITA.II) dated 28th September, 1973 on the above subject and to say that Instruction No.623 would apply with effect from assessment year 1968-69 as rebate system of relief was substituted by relief in the shape of deduction from total income from the assessment year 1968-69. This i.....

Commissioner of Income Tax-II, Agra And Another Versus Shyam Biri Works, Allahabad
Case-Laws Commissioner of Income Tax-II, Agra And Another Versus Shyam Biri Works, Allahabad - Income Tax - ALLAHABAD HIGH COURT - HC - Maintainability of appeal - National Litigation Policy introduced by the Central Government - whether under the Instructions No.3 of 2011, the monetary limit for filing an appeal by the Department was ₹ 10 lacs, whereas the tax effect in the instant appeal is less than ₹ 10 lacs and, therefore, the appeal should be dismissed as not maintainable? - Held that:- .....

Wealth-Tax Officer. Versus Smt. Chetnaben J. Shah L/h Of Late JK. Shah.
Case-Laws Wealth-Tax Officer. Versus Smt. Chetnaben J. Shah L/h Of Late J. K. Shah. - Wealth tax - ITAT AHMEDABAD-A - Tri - Small Tax Effect - 2004 (12) TMI 287 - ITAT AHMEDABAD-A - TTJ 095, 939, - - - Dated:- 17-12-2004 - Member(s) : G. D. AGRAWAL., D. T. GARASIA. ORDER-G.D. AGARWAL,AM.: All these appeals by the Revenue are against the orders of the CWT(A) for asst. yrs. 1987-88, 1992-93 and 1993-94. Since common grounds are involved in these appeals, they were heard together and are being disposed.....

Joint Commissioner Of Income-tax, Special Range - 13, Kolkatta. Versus Peerless Development Limited.
Case-Laws Joint Commissioner Of Income-tax, Special Range - 13, Kolkatta. Versus Peerless Development Limited. - Income Tax - ITAT CALCUTTA - Tri - Appellate Tribunal - 2006 (7) TMI 252 - ITAT CALCUTTA - ITD 103, 349, TTJ 104, 741, - - - Dated:- 10-7-2006 - Member(s) : G. D. AGARWAL., DINESH K. AGARWAL. ORDER Per N.S. Saini, Accountant Member. - The Hon ble President, Income-tax Appellate Tribunal vide order dated 8-1-2004 has constituted this Special Bench for deciding the following question:- Whet.....

Assistant Commissioner of Income-tax * Versus Satish Chand Jain
Case-Laws Assistant Commissioner of Income-tax * Versus Satish Chand Jain - Income Tax - ITAT DELHI - Tri - Instructions to subordinate authorities, Appellate Tribunal - 2006 (8) TMI 329 - ITAT DELHI - [2006] 10 SOT 383 (DELHI) - IT APPEAL NO. 4702 (DELHI) OF 2003 - - Dated:- 31-8-2006 - N.V. VASUDEVAN AND R.C. SHARMA, JJ. Shantanu Dhamija for the Appellant. ORDER R.C. Sharma, Accountant Member. - This is an appeal filed by the Revenue against the order of Ld. CIT(A)-XXV, New Delhi dated 31-7-2003 .....

Commissioner of Income Tax Rajkot II Versus Rajkot Dist. Co-op bank Ltd. C/o. AD. Vyas And Co.
Case-Laws Commissioner of Income Tax Rajkot II Versus Rajkot Dist. Co-op bank Ltd. C/o. AD. Vyas And Co. - Income Tax - GUJARAT HIGH COURT - HC - Claim of deduction Disallowance of amortization of security premium computing the income of banks under the head Profit and Gains of Business & Profession - Held that:- The Tribunal allowed the claim following the CBDT Circular dated November 26, 2008 - The assessee as a cooperative bank was bound by the RBI directives - As per the directives, the assessee h.....

 
 
1....
 
 
 
what is new what is new



© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.