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Addition u/s 68 - the loan which has been returned to the respective creditors cannot be taxed in the hands of assessee as its income - Tri    *    CENVAT credit - dumpers/ tippers will be in the nature of inputs for providing Supply of tangible goods services & not capital goods Tri    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    should i buy machinery after gst or before gst which will be benefit for me    *    After GST - Machinery booking on commission    *    Applicability Of Service tax on Liquidated Damages    *    Dr. Liam Fox, U.K. Secretary of State for International Trade calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders call for forging deeper trade and investment arrangements between the two countries    *    Notification of Protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and for the encouragement of mutual trade and investment between India and Mauritius    *    Scheme of Rebate of State Levies on Export of Garments 2016    *    CENVAT CREDIT    *    Cenvat credit on water treatment plant    *    Excise Cenvat credit on Electricity Power bill    *    Regarding cenvat credit on service tax on rent a cab    *    Service tax exemption for transportation of life saving medicines    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Workshop on Government E-Marketplace (GeM) for Suppliers for E-Procurement    *    Ms. Penny Pritzker, U.S. Secretary of Commerce calls on the Union Finance Minister Shri Arun Jaitley: Both the leaders discussed the measures to increase the bilateral trade among the two countries.    *    Potato Chips as Namkeen    *    LTC exemption for travelling to Sri Lanka    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014

Income Tax Case Laws - Section: 263

Home Case Index Income Tax Sections List
Cases for Section: 263
Showing 1 to 15 of 2419 Records
 
  • 2016 (8) TMI 466 - ITAT KOLKATA

    Revision u/s 263 - Eligibility of exemption u/s.11 - Held that - Income from earned from use of the club facilities by non members for purpose of playing cards and use of permit room, catering etc., was held to be hit by the proviso to Sec.2(15) of t... ... ...


  • 2016 (8) TMI 223 - ITAT KOLKATA

    TDS u/s 194G - Disallowance under section 40(a)(ia) - payment of disbursed prize monies - whether the assessee was liable to deduct tax at source from the amount in question disbursed as prize monies on lottery tickets under section 194G - revision u... ... ...


  • 2016 (8) TMI 105 - GUJARAT HIGH COURT

    Revision u/s 263 - whether AO failed to make detailed inquiry with respect to issue of capital gain - Held that - From the record we can see that the Assessing Officer had examined entire transaction including from the point of view of the confirming... ... ...


  • 2016 (8) TMI 916 - ITAT CHENNAI

    Revision u/s 263 - applicability of provisos to Sec.2(15) of the IT Act and the failure on the part of the Assessing Officer to consider the same - Held that - We have gone through the assessment order passed u/s.143(3) of the Act dated 28.02.2013. I... ... ...


  • 2016 (7) TMI 968 - GUJARAT HIGH COURT

    Revision u/s 263 - expenditure out of undisclosed source allowed to be set off against the business expenditure by AO - ITAT setting aside the order u/s 263 on the ground that the said order of CIT(A) is a change of opinion - Held that - Assessing Of... ... ...


  • 2016 (7) TMI 1007 - ITAT MUMBAI

    Revision u/s 263 - deemed dividend u/s. 2(22)(e) - Held that - The loan or advance or payment is, under such circumstances, to be deemed as dividend to the extent the paying company has accumulated profits, the exception being where the lending compa... ... ...


  • 2016 (7) TMI 902 - ITAT KOLKATA

    Revision u/s 263 - deemed dividend addition u/s 2(22) - Held that - From the foregoing discussion we find that all the disclosures regarding the sales and purchases of jute materials were available before the AO at the time of assessment. The transac... ... ...


  • 2016 (7) TMI 903 - ITAT KOLKATA

    Revision u/s 263 - provision for future losses on construction - Held that - AO is deemed to have applied his mind to the claim of the assessee for deduction. We are of the view that this stand taken by the assessee cannot be sustained. The basis on ... ... ...


  • 2016 (7) TMI 746 - ITAT KOLKATA

    Revision u/s 263 - profit on sale of mutual funds and derivatives to be assessed under the head income from business - Held that - In the instant case, we find that the ld AO had accepted the profit on sale of mutual funds and derivatives to be asses... ... ...


  • 2016 (7) TMI 747 - ITAT KOLKATA

    Revision u/s 263 - allowability of additional depreciation u/s 32(1)(iia) - Held that - It is undisputed that no opportunity was afforded to the assessee in the instant case before us by the ld CIT to address on the aspect of lack of enquiry on the a... ... ...


  • 2016 (7) TMI 848 - ITAT KOLKATA

    Revision u/s 263 - proportionate disallowance u/s 40(a)(ia) of the Act for short deduction of tax at source - Held that - We find that this issue has been held in favour of the assessee by the co-ordinate bench decision of this tribunal in the case o... ... ...


  • 2016 (7) TMI 571 - ITAT HYDERABAD

    Deduction under section 80IA(4)(iii) - denial of claim on the ground that the assessee has offered the income from leasing/licensing of the Industrial Project in Hyderabad as Income from House Property and not as Income or Profits & Gains from Bu... ... ...


  • 2016 (7) TMI 564 - ITAT DELHI

    Revision u/s 263 - mistake in finding of act of the AO regarding on money transactions - Held that - CIT did not bring on record any material or evidence to point out any mistake in finding of act of the AO regarding on money transactions. No reason ... ... ...


  • 2016 (7) TMI 524 - ITAT KOLKATA

    Revision u/s 263 - disallowance under section 14A by applying Rule 8D - Held that - We find merit in the contention of assessee that the said Rule not being applicable to the year under consideration, i.e. A.Y. 200607, it cannot be said that there wa... ... ...


  • 2016 (7) TMI 819 - ITAT KOLKATA

    Revision u/s 263 - the assessee had not offered any income in terms of section 36(2) of the Act out of these advances and accordingly not entitled for deduction u/s 36(1)(vii) of the Act on the write off of the same - Held that - AO had duly apprecia... ... ...


 
   
 
 
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