Reopening of assessment - expenses under the head "management ...

Income Tax

April 11, 2015

Reopening of assessment - expenses under the head "management fees" undisclosed - Assessee had disclosed what was relevant and necessary for the purpose of making assessment - this is a clear case of change of opinion - HC

View Source

← Previous Next →

Reopening of assessment - expenses under the head "management ...

Income Tax

April 11, 2015

You may also like:

Reopening of assessment u/s 147 - Reason to believe - the AO had disallowed some of the expenses which had been reflected in the break-up under the head “details of...

TP Adjustment - Addition as ‘Fees for Technical Services’ ignoring the assessee’s contention that it was purely reimbursement received for Construction and Management...

Reopening of assessment - siphoning of funds - assessee was under a duty to disclose these particulars fully and truly at the time of the original assessment - Notice...

Validity of reopening of assessment u/s 147 - In the instant case the primary facts were already disclosed in the Notes to Accounts filed along with the balance-sheet...

Registration expenses deleted - payments made under the heads consultancy fees, bank charges and other expenses cannot be held to be not incurred for the business for year - AT

Reopening of assessment u/s 147 - while reopening no allegation was made by the learned AO of failure on the part of the assessee to disclose fully and truly all...

Reopening of assessment u/s 147 - reopening after expiry of four years - Original assessment have been passed under section 143(3) on Dated 14.12.2011 and A.O. recorded...

TP Adjustment on account of the Management fees and payment of R&D expenses - As regards, failure of the Assessee to provide service wise break-up of management fee, the...

Reopening of assessment u/s 147 - Notice after expiry of four years from the end of the relevant assessment year - since the details of computer software has been...

Deletion of undisclosed investment in fixed deposits – merely for the reason that there was a mistake in making entries, a disclosed investment cannot be treated as...

Quick Updates: