Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Revision u/s 263 - mistake in the computation of income - ...

Income Tax

January 12, 2017

Revision u/s 263 - mistake in the computation of income - reduction of entire rent received during the year - assessee admitted that related documents were not filed during the assessment proceedings - revision order sustained - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Revision u.s 263 - assessment order passed pursuant to the revisionary order has resulted in reduction of tax liability - not prejudicial to the interest of the Revenue...

  2. Revision u/s 263 - entire materials on record were not considered by the Assessing Officer - It would have definitely be an erroneous procedure adopted by the AO - HC

  3. Revision u/s 263 - debatable issue - taxability of interest received by the Assessee on the enhanced compensation u/s 28 of the Land Acquisition Act - The Appellate...

  4. Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment...

  5. Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share...

  6. Revision u/s 263 - the ITAT was at fault while setting aside the revision order - It ought to have seen the mistakes committed by the Assessing Officer which resulted in...

  7. 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...

  8. Revision u/s 263 - Deduction u/s 80IC - Since, AO had not expressed any view in that behalf as is discernible from the assessment order, revision order sustained.

  9. Revision u/s 263 - CIT has merely directed the Assessing Officer to make an elaborate inquiry. - revision is not valid - AT

  10. 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

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
F: Bill To a Overseas Company Supply of goods Locally
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
H: Reopening of assessment - reason to believe - The Court evaluates the ...
C: Framework for administration and supervision of Research Analysts and ...
H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...
H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...
H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...
H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...
H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...
H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...
H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...
H: Disallowance of raw material consumption - rejection of the books of a...
C: Facilitating collective oversight of distributors for Portfolio Manage...
H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...