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 July 2019 Year 2019 This

Jurisdiction of High Court u/s 260A - assessee has been unable ...

Income Tax

July 27, 2019

Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered

View Source

 


 

You may also like:

  1. Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for...

  2. Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the...

  3. Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer...

  4. Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20

  5. Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20

  6. Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20

  7. Submission of Statutory Declaration forms – When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form – Assesse could...

  8. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

  9. Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or...

  10. Set off of MAT credit u/s.115JAA - assessee being a company had filed its return of income in ITR-6 (i.e. prescribed form) under schedule for MAT credit (Schedule MATC),...

  11. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

  12. Issuance of C declaration Forms - pending government dues - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is...

  13. Transit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Act does not specifically provide for seizure of goods for not carrying...

  14. Online issue of Central Declaration Forms. - Circular

  15. Online issue of Central Declaration Forms - Circular

 

Quick Updates:Latest Updates