Disallowance of credit of TDS under intimation u/s 143(1 ) - no ...

TDS Credit Disallowance u/s 143(1) Requires Clear Reasons to Avoid Hardship and Ensure Legal Reviewability.

September 9, 2020

Case Laws Income Tax AT

Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any public authority, and such reasons allow the higher forums to appreciate the legal sustainability of such an action, without which not only the party affected by such an action suffers, but the higher forums would be handicapped either to confirm or to set it aside. - AT

View Source

← Previous Next →

Disallowance of credit of TDS under intimation u/s 143(1 ) - no ...

TDS Credit Disallowance u/s 143(1) Requires Clear Reasons to Avoid Hardship and Ensure Legal Reviewability.

September 9, 2020

Case Laws Income Tax AT

You may also like:

Rectification u/s 154 - AO rejected TDS Credit after issuance intimation U/s 143(1) - withdrawal of TDS is a separate activity of the deductor. The mere rejection of TDS...

The ITAT held that when adjustments made under section 143(1) are incorporated into a subsequent assessment order under section 143(3) r/w/s 144B, the doctrine of merger...

Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals)...

Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it...

Exemption u/s. 11 denied - Validity of intimation issued u/s. 143(1)(a) - there are two aspects which emerges on this issue as to whether the disallowance made is a...

The ITAT Pune held that disallowance u/s 143(1)(a)(iv) can only be made for expenditures indicated in the Audit Report but not considered in income computation. The...

The expenditure towards environmental compensation was debated as penal or compensatory in nature. The adjustment u/s 143(1)(a) was challenged. It was held that such a...

Tax deducted at source (TDS) credit was denied in the intimation u/s 143(1) to the assessee. The Commissioner of Income Tax (Appeals) upheld the Centralized Processing...

Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO...

Validity of adjustments made in an intimation u/s 143(1) of the Income Tax Act, where there was a mismatch between the income tax return and the tax audit report filed...

Disallowance of expenditure while processing the return u/s 143(1) by the CPC - the CPC has erred in disallowing the assessee’s claim of expenditure while processing the...

Adjustment made u/s.143(1) - incorrect computation of allowable MAT credit u/s 115JAA - there cannot be any debate as to the exclusion of surcharge and cess - this issue...

Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section...

Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does...

The preliminary assessment u/s 143(1) is limited to processing the return for arithmetical errors, incorrect expense claims, verifying audit reports, deductions, and...

Quick Updates: