Bookmarks   Feedback   Annual Subscription   New User   Login  
Tax Management India .com   
   TMI - Tax Management India. Com   
Refund - reduction in value - credit notes towards trade discount raised by the Assessee subsequent to the sale - refund allowed - SC    *    Delayed deposit of collected service tax - due to lack of funds - Such possibilities do occur in the world of business - No penalty - Tri    *    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver    *    Removal of goods from Depot to Job worker    *    Filing of online return for first quarter of 2016-17 - extension of period thereof    *    Jurisdiction of income-tax authorities    *    Advisory on Introduction of Special Advanced Authorisation Scheme    *    Applicability Of Service tax on Liquidated Damages    *    weighment permission    *    Purchase from unregistered dealer    *    Disclosures on the Website    *    Cabinet approves simplification and liberalisation of the Foreign Direct Investment Policy, 2016 in various sectors    *    Cabinet approves creation of a Project Development Fund to catalyse Indian economic presence in Cambodia, Laos, Myanmar and Vietnam    *    India jumps 19 places in World Bank’s Logistics Performance Index; Improves its Ranking from 54 (in 2014) to 35 (in 2016)    *    Closure of financial accounts under Rule 114H (8) of the Income-Tax Rules, 1962 under alternative procedure of FATCA    *    RBI Reference Rate for US $    *    Settlement Commission (Income Tax and Wealth Tax) (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Amendment Rules, 2016    *    Seeks to amend Notification No. 26/2012- Service Tax dated 20.06.2012, by inserting of entry “5A” for transportation of passengers embarking from or terminating in a Regional Connectivity Scheme (RCS) airports, with abatement of 90%,for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) airport, with condition of without taking any CENVAT credit    *    eligibility of service tax credit    *    service tax payament-reg    *    Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is traversing beyond the allegations made in the show-cause notice. - Tri    *    Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable. - Tri

Income Tax Case Laws - Section: 246

Home Case Index Income Tax Sections List
Cases for Section: 246
Showing 1 to 15 of 404 Records
 
  • 2016 (5) TMI 948 - ALLAHABAD HIGH COURT

    NRI challenging the assessment order u/s 144 - Held that - We are not inclined to entertain this petition as the petitioner has an alternative remedy of filing an appeal under Section 246 (1) (a) of the Act. - Section 246 (1) provides that subject to... ... ...


  • 2015 (10) TMI 1903 - GUJARAT HIGH COURT

    Stay of demand - writ petition - Registration under section 12A denied - Assessing Officer assessed the total income of the petitioner as ₹ 48,22,54,670/- and raised a demand of ₹ 20,41,52,870/- in scrutiny assessment - stay petition subm... ... ...


  • 2015 (10) TMI 2056 - GUJARAT HIGH COURT

    Stay of demand rejected - Held that - Since facts are more or less similar and the contentions raised before this court were also similar of in the case of Surat Urban Development Authority v. Deputy Commissioner of Income Tax (Exemptions) 2015 (10) ... ... ...


  • 2015 (6) TMI 970 - MADRAS HIGH COURT

    Attachment orders - recovering the Tax - Held that - Inasmuch as the petitioner s only source of livelihood viz., the pension, cannot be attached even for satisfaction of a court decree and, more particularly, when the petitioner s statutory appeal f... ... ...


  • 2014 (12) TMI 843 - KARNATAKA HIGH COURT

    TDS u/s 194B - paying price money to the owners of winning horses - it is contended that due taxes have already been paid by the recipients of Stake Money and a payment of the same by the petitioner Club prior to the payment of Stake Money would have... ... ...


  • 2014 (9) TMI 363 - UTTARAKHAND HIGH COURT

    Maintainability of appeal before CIT(A) - aggrieved person - Imposition of penalty u/s 271(1)(c) - Estimation of fair market value as on 01.04.1981 Held that - Following the decision in Sterling Machine Tools vs. Commissioner of Income Tax 1979 (10) ... ... ...


  • 2015 (6) TMI 308 - DELHI HIGH COURT

    Non-compliance of Section 246 (4) - Held that - There was a financial constraint faced by respondent assessee. Therefore, he took time to arrange for money but the said amount was duly paid before the appeal was dismissed by the first appellate autho... ... ...


  • 2013 (12) TMI 1058 - ITAT MUMBAI

    Disallowance u/s 40(a)(ia) Expenses on catalysts - Held that - A perusal of the copies of the invoice clearly indicates that the relevant product involved in the purchase is catalyst for phthalic anhydride in the form of ring - This does not suggest ... ... ...


  • 2013 (1) TMI 437 - PUNJAB AND HARYANA HIGH COURT

    Attachment of petitioner s bank accounts and rental income u/s 226(3) - disallowance u/s 10B and 14A - Held that - The petitioner s appeal against order dated 28.12.2011 u/s 246 wherein assessment was completed at an income of approximately four time... ... ...


  • 2012 (11) TMI 634 - MADHYA PRADESH HIGH COURT

    Appeal u/s 246 - stay of demand - appeal and stay application both are pending since January, 2011 - held that - Petitioner to file an application for expeditious hearing of the stay application, stated to be pending along with the appeal - On filing... ... ...


  • 2012 (12) TMI 697 - MADRAS HIGH COURT

    Withdrawal of revision petition - rejecting of request as the petitioner had filed a Revision Petition waiving his right to file a first appeal before the CIT (A) - Held that - As decided in CIT Versus D. Lakshminarayanapathi 1998 (12) TMI 12 - MADRA... ... ...


  • 2012 (8) TMI 778 - DELHI HIGH COURT

    Assessee in default for non-compliance with Section-194H - imposed a TDS liability on Commission or brokerage - Held that - The use of the expressions discretion and subject to such conditions as he may think fit to impose in the circumstances of the... ... ...


  • 2013 (1) TMI 335 - KERALA HIGH COURT

    Search u/s 132 was conducted at the premises of the educational institution run by the Trust and at the residences of the Trustees Opportunity of being heard - Issuance of pre assessment notice Assessee file an WRIT Petition against assessment order ... ... ...


  • 2012 (4) TMI 292 - ITAT AHMEDABAD

    Plea for admission of appeal for waiver of penalty levied u/s 271(1)(c) assessee being defunct company struck off from the records of ROC on 27.05.2010 - CIT(A) dismissed the appeal on ground that since company is non-existent, there cannot be any di... ... ...


  • 2011 (12) TMI 158 - RAJASTHAN HIGH COURT

    Whether the first appellate authority, namely, CIT(Appeals) or DCIT (Appeals) have inherent power to grant stay and decide the stay application filed along-with appeal/s filed before them u/s 246/246A of Act respectively appeal preferred u/s 246A - a... ... ...


 
   
 
 
1........
 
what is new what is new

Advanced Search

Latest Updates

Forum

Featured

Experts

More Options

Communication




|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version