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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Addition made on account for rejection of books u/s 145 - AO has ...

Income Tax

September 10, 2012

Addition made on account for rejection of books u/s 145 - AO has given one hour to produce details - Case remand back to AO - AT

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  1. Disallowance of total contract expenses - required details of contract expense were not submitted before the AO - Therefore, we confirm the order of rejection U/s 145(3) - AT

  2. Rejection of Books of Accounts - mere disclosure of a low net profit would not enable the AO to invoke the provisions of section 145(1) - HC

  3. Assessment u/s 144 - Rejection of books of accounts u/s 145(3) - Once the books of accounts and other relevant records was produced by the assessee first time during the...

  4. Once the book results are rejected by invoking provisions of section 145(3) of the Act, no separate additions could be made under section 68 - AT

  5. Rejection of books of account u/s.145 is justifiable as two diaries in which unaccounted payments to the partner and unaccounted expenses recorded, were found - AT

  6. Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

  7. Rejection of books of account - Instead of making the assessment by considering the provisions of section 145(3) read with section 144, the AO has proceeded to make...

  8. Rejection of books of account and estimation of gross profit - basis of rejection of rejection of accounts by the AO was totally erroneous and uncalled for. - AO has not...

  9. Unexplained cash credit in form of corpus donation - During remand proceedings, four donation receipt books were produced which were newly bound and freshly written -...

  10. Rejection of book result U/s 145(3) - AO estimated the N.P. rate @ 10% - . The defects pointed out by the AO are sufficient to reject the book result addition @ 6% net...

 

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