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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Revision u/s 263 by CIT(A) - regarding service tax issue - there ...

Income Tax

July 29, 2015

Revision u/s 263 by CIT(A) - regarding service tax issue - there is no query as to whether the service tax payment is allowable expenditure or not because the receipt were accounted for by the assessee after reducing service tax there from - revision upheld - AT

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  1. Revision u/s 263 - expenditure on purchased CDs on Jain Religion - AO had carried out detailed enquiries and taken a plausible view and accepted the assessee's treatment...

  2. Allowable busniss expenses - The interest paid u/s 201(1A) would not assume the character of business expenditure and could not be regarded as a compensatory payment.

  3. Revision u/s 263 - exemption u/s 11(2) - all the technical requirements were duly fulfilled by the assessee along with satisfactory response to the queries raised...

  4. Revision u/s 263 - not making the addition of unpaid service tax is erroneous as well as prejudicial to the interest of the revenue - Order of Pr. CIT on this issue confirmed.

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  6. Revision u/s 263 - unaccounted interest payments - the Commissioner of Income Tax cannot find fault and he cannot impose his view on the Assessing Officer - AT

  7. Expenditure incurred on issue of shares (public issue expneses) are not allowable expenditure u/s 35D ...... - HC

  8. Revision u/s 263 - AO while completing the assessment u/s 143(3) never applied his mind to various issues as pointed out by the CIT - revision upheld - AT

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  10. Invocation of section 263 of the Act – Allowability of the expenditure - scope of deeper inquiry to be conducted by AO - revision upheld - AT

 

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