Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Dismissal of application for additional evidence as well as the ...

Income Tax

September 28, 2015

Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Explanation appears to have manufactured for the purpose of furnishing an explanation - application was rightly rejected - HC

View Source

 


 

You may also like:

  1. Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for...

  2. Initiation of CIRP - pre-existing dispute or not - NCLT rejected the application - NCLAT allowed the application admitting the additional evidences - the impugned order...

  3. Disallowance made on account of BMC expenses - As stated that the BMC raised the bill in the name of original landlord even though the original landlord sold the...

  4. Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT

  5. Penalty u/s 271(1)(c) - Disallowance of interest expenditure under section 43B as well as disallowance export product development expenses - Just because the assessee...

  6. Disallowance of Development/improvement expenses - payment to related parties - Considering the fact that neither the assessee could substantiate with documentary...

  7. Disallowance of provision for warranty & maintenance expenses - it was for the Revenue to have brought incriminating material/evidences to demolish the basis of...

  8. Disallowance of conveyance expenses, staff welfare expenses, sundry expenses and traveling expenses - certain expenses were not supported by third party vouchers,...

  9. Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee...

  10. Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider...

 

Quick Updates:Latest Updates