AO added income belonged to assessee’s wife treated as income in ...

Income Tax

July 23, 2012

AO added income belonged to assessee’s wife treated as income in the hands of the assessee - ITAT uphold the view of AO - Tribunal has indulged in suspicions, conjectures and surmises and acted contrary to the evidence which position is judicially unsustainable - HC

View Source

← Previous Next →

AO added income belonged to assessee’s wife treated as income in ...

Income Tax

July 23, 2012

You may also like:

Clubbing of income u/s 64 - Additions of Sale proceeds of the land belonging to the assessee’s wife claimed to be credited to the assessee’s bank account - Wife has no...

Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess...

Undisclosed investment - mere fact of producing an affidavit by the wife or mother of the assessee may not be treated by the Assessing Officer as sufficient explanation...

Validity of assessment u/s 147 instead of u/s 153C - AO should not confuse the expression ‘belongs to’ with the expression ‘relates to’ or ‘refers to’. - the documents...

Clubbing of income - salary paid to the assessee’s wife - the payment made by the assessee to his wife would not qualify for the benefit of proviso to Section 64 (1)(ii) - HC

Unexplained cash credit - AO has wrongly treated the share application money as income of the assessee. If any amount is to be added it should be added in the hand of...

Deduction on account of salary paid to wife - addition confirmed even though assessee’s wife was in possession of technical qualification - HC

Clubbing of income of wife u/s 64 - It Tribunal held that since the income of the Assessee's wife had been accepted in her hands by the Department in scrutiny...

Treatment to the over all income of the assessee as belonging to his wife, received in UK which was only remitted to India and clubbing these receipts in the hands of...

Addition u/s 69A - unaccounted income of the assessee company - Double addition - AO was under the obligation to reduce the sum of 81 lakhs from the income of the...

Quick Updates: