Tax Management India. Com
Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum

What's New Latest Cases

Share:

Delhi Customs intercepts Pakistan-origin smuggled cosmetic goods weigh...

DRI to celebrate 64th Founding Day tomorrow 7th Regional Customs Enfor...

Income Tax Department conducts search operations in Madhya Pradesh

SHARE OF EXPORTS IN ANNUAL GDP

CONSOLIDATION OF TRADING RELATIONSHIP WITH USA

SHARE OF AGRI-EXPORTS IN GDP

F: Demand for 2014-15 merely on the ground of diff value per 26AS staemen...

H: Seeking release of goods - The two different stages in which the goods...

H: Jurisdiction - lack of inherent jurisdiction with the Deputy Commissio...

H: Levy of IGST - intermediary Services - SPA has sub-contracted the serv...

H: Classification of goods - narrow woven fabrics manufactured - The prod...

H: Input Tax Credit - services procured for the operation and maintenance...

PM GatiShakti mission to reduce logistics cost for coal evacuation NIT...

H: Determination of the liability to pay Tax - Sales of Aorom Herbal Smok...

H: Exemption from GST - lump-sum amount received for Health care Services...

H: Input tax credit - input services - Lease Premium paid - The word used...

H: Classification of services - services of construction of the R&R Colon...

H: Classification of goods - Class Monitor Home Learning Kit - On combine...

H: Disallowance u/s 43B - provision for leave encashment written back - I...

H: Search and seizure proceedings initiated u/s 132 - a diary that was fo...

H: Revision u/s 263 by CIT-A - TDS have been deducted and deposited by th...

H: Income taxable in India - payments made to the law firm in Poland - na...

H: Disallowance u/s 14A - Disallowance made on account of interest expend...

H: Rejecting the application for approval u/s 80G - assessee trust is reg...

N: Exchange rates Notification No.96/2021-Cus (NT) dated 2.12.2021

H: Extended period of limitation - Once it is found that there was absenc...

H: Seeking amendment of drawback serial number in the shipping bills - ap...

Exchange rate notification No.96/2021 - Customs (N.T.)

C: Fixation of two new Standard Input Output Norms (SIONs) at SION A-3680...

N: Delhi Goods and Services Tax (Third Amendment) Rules, 2021.

Highlights / Annotations

Home Highlights November 2021 Year 2021 This
← Previous	Next →

Assessment u/s 153A - the scope and ambit of section 153A of the Act is to...

Income Tax
8-11-2021

Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for the year under consideration is an unabated one which is undisputed and that we find no existence of any such incriminating material which is the pre-requisite to make assessment u/s.153A of the Act, the consequent additions made by the Revenue are without jurisdiction and will not survive - Tri

View Source......Full Text

← Previous

Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||