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Income Tax Case Laws - Section: 234

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Cases for Section: 234
Showing 1 to 15 of 21 Records
 
  • 2016 (7) TMI 523 - ITAT MUMBAI

    Interest levied u/s. 234 B and 234C - Held that - Interest u/s. 234B and 234C cannot be levied when tax was to be computed u/s. 115JB of the Act. See Kwality Biscuits Ltd. (2006 (4... ... ...


  • 2015 (11) TMI 1543 - ITAT MUMBAI

    TDS u/s 194J - transaction charges paid to stock exchanges - disallowance u/s. 40(a)(ia) - Held that - The matter is restored to the file of the assessing authority who shall delet... ... ...


  • 2014 (7) TMI 466 - ITAT MUMBAI

    Interest expenditure Held that - The decision in Eminent Holdings Pvt. Ltd. 2014 (7) TMI 2 - ITAT MUMBAI and Hitesh S. Mehta Versus DCIT Central Circle- 23, Mumbai 2013 (10) TMI 10... ... ...


  • 2014 (7) TMI 505 - ITAT DELHI

    Validity of reassessment u/s 147/148 of the Act Held that - The decision in ACIT, Circle 37(1), New Delhi Versus Sood Brij & Associates 2014 (7) TMI 496 - ITAT DELHI followed -... ... ...


  • 2013 (8) TMI 668 - ITAT HYDERABAD

    Rectification of mistake - Tribunal directed AO to recalculate interest u/s 234A, 234B and adjustment of seized amount with advance tax - A.O. failed to follow direction - Held tha... ... ...


  • 2013 (5) TMI 560 - ITAT PUNE

    Income from undisclosed sources Appeal is related to two assessment years - AO made additions in income sustained by Ld. CIT(A) - Addition in income made u/s 153A of the Act - Held... ... ...


  • 2013 (4) TMI 144 - Bombay High Court

    Remitting the matter back to the file of the A.O - Depreciation U/s 32 on Intangible Assets - Interest U/s 234C - Bad debt - Held that - The Tribunal, as noted above, has considere... ... ...


  • 2011 (4) TMI 106 - ALLAHABAD HIGH COURT

    Interest u/s 234B and 234C - unpaid bonus - it was submitted by the assessee, that the provision was made by the assessee company in its books of account for bonus payable to the e... ... ...


  • 2008 (4) TMI 370 - ITAT LUCKNOW-B

    ... ...
    ... ... tory, we set aside the appellate order and restore the matter to the file of AO to appropriately modify the assessment order for charging mandatory levy. 14. As a result, the appeal filed by the Revenue is partly allowed but for statistical purposes.


  • 2007 (3) TMI 161 - HIGH COURT, MADRAS

    Assessment Question raised that whether the assessee is entitled for the capital gain exemption u/s 54F for extension of house Held that exemption can t be denied by order u/s 143(1)(a)


  • 2007 (1) TMI 137 - BOMBAY High Court

    ... ...
    ... ... Chief Commissioner of Income-tax to consider the application of the petitioner in accordance with law and pass appropriate orders thereon. Rule is made absolute in terms of this order with no order as to costs. The writ petition stands disposed of.


  • 2006 (11) TMI 132 - DELHI HIGH COURT

    Penalty u/s 271 (1) (c) erroneous claim for deduction can t be equated to concealment of income - Since all the transactions had been mentioned by the Assessee in its Return, there... ... ...


  • 2005 (12) TMI 88 - KERALA High Court

    ... ...
    ... ... Punjab and Haryana High Court wherein the Division Bench held that the amendment is calculated to clarify the ambiguity that was felt in the original provisions. In the circumstances, the original petitions are devoid of any merit and are dismissed.


  • 2005 (5) TMI 547 - ITAT MUMBAI

    ... ...
    ... ... by not correctly charging the interest. He will quantify the interest chargeable under these sections and direct the Assessing Officer, accordingly, to recover the same. 40. In the result, the appeal of the revenue is allowed for statistical purpose.


  • 2002 (3) TMI 41 - PUNJAB AND HARYANA High Court

    ... ...
    ... ... oes not provide for any penalty. It only regulates the levy of interest. Thus, no violation of article 20 is involved. No other point has been raised. In view of the above, we find no merit in this petition. It is, consequently, dismissed in limine.


 
   
 
 
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