Validity of proceedings u/s 153A - the date of receipt of the ...

Income Tax

September 28, 2016

Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are received by the AO of the "other person‟ is NOT required to be made u/s 153C of the Act - AT

View Source

← Previous Next →

Validity of proceedings u/s 153A - the date of receipt of the ...

Income Tax

September 28, 2016

You may also like:

Assessment framed u/s.153A - computation of period of 6 years / 10 years in search cases - amendment of provisions of section 1153A(1)(b) - while computing ten...

Presumptive taxation on receipt of advance u/s 44AD - Builder/Developer - no income can be assessed on presumptive basis in the AY 2006-2007 as the assessee has already...

Applicability of section 292BB – The new provision is applicable for the assessment year 2008-09 and certainly not applicable for the assessment year under consideration...

Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - assessment for assessment year...

Prior period expenditure - recognition on the basis of finalization of negotiations - deduction is not permissible in assessment year 2007-08, but, it is permissible in...

Admissibility of deduction under Section 10A - Whether the petitioner assessee has failed to “disclose fully and truly all material facts necessary for assessment? - The...

Reopening of assessment - sale of flats - solely on the observations made by another Assessing Officer with respect to the subsequent assessment years ie., 2007-2008,...

Rate of tax on product 'Himgange Ayurvedic Oil' - absolutely no justification either for granting the permission to reopen the assessment for the assessment year 2006-2007 - HC

Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had...

Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of...

Quick Updates: