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 August 2012 Year 2012 This

Scope of the term 'thereon' - Jurisdiction of the Tribunal - ...

Income Tax

August 17, 2012

Scope of the term 'thereon' - Jurisdiction of the Tribunal - favorable decision - adverse findings - provisions of Rule 27 and the provisions of Sec. 253(4) do not over-lap each other; rather operate in two different situations. - AT

View Source

 


 

You may also like:

  1. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

  2. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

  3. Computation of short term capital gain - allowable expenditure u/s. 48 - management fees - The Tribunal observed that there were contradictory decisions regarding the...

  4. Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

  5. Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

  6. Dishonor of Cheque - The revisional court is not meant to act as an appellate court. Unless the finding of the court, whose decision is sought to be revised, is shown to...

  7. Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

  8. Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining...

  9. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

  10. Validity of the order of ITAT - Matter remitted back to the file of the Assessing Officer for reconsideration by Tribunal - Bogus LTCG - There was no material, which...

  11. Rightful owners of 4000 shares or not - Exercise of jurisdiction u/s 8 of the Arbitration and Conciliation Act - The Appellate Tribunal emphasizes that the NCLT's...

  12. Initiation of CIRP - Jurisiction of NCLT to admit the application u/s 7 - Registration of the applicant, non-banking financial institution (NBFC), was cancelled during...

  13. Disallowance of prior period expenditure - Mercantile system - Matching principles of accounting - The assessee had claimed deduction for such expenses, citing a...

  14. Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

  15. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

 

Quick Updates:Latest Updates