Stories with the ‘ tag ‘ you searched for "Income Tax Act"

TDS Deposited In Wrong PAN By Employer: Gauhati HC Denies Interest U/S 244A Of IT Act, Says It Applies Only When Refund Is Delayed By Dept
[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court
Consequential Order Passed By Assessing Authority Beyond Terms Of Remand By Commissioner Is Unacceptable: Kerala High Court
Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesn't Find Any Contradictory Evidence: Delhi High Court
Once Income From AOP/BOI Is Included In Assessee's Taxable Income, Any Post-Tax Share Received Cannot Be Taxed Again: Madhya Pradesh High Court
Assessment Order Passed Before Expiry Of Time To File Reply Is Liable To Be Set Aside: Kerala High Court
Condonation Of Delay Application Should Focus On Sufficient Reason, Not Merits Of Claim U/S 119(2)(B) Of Income Tax Act: Kerala High Court
Notice U/S 271(1)(c) Of IT Act Must Specify Whether Penalty Is Against 'Concealment' Of Income Or Furnishing 'Incorrect' Income: J&K High Court
S.245 IT Act | TDS Deducted By Employer Can't Be Adjusted Against Assessee's Future Refund: Delhi High Court
S.10(23G) IT Act | Capital Invested To Purchase Shares Of 'Infrastructure Facility' Before June 1998 Can't Be Included In Total Income: Telangana HC
Sales Commission Paid To Overseas Subsidiary For Non-Technical Services Is Not 'FTS', Does Not Attract TDS Liability U/S 195: Bangalore ITAT