• Clean-up of demand uploaded to CPC FAS before issue of refund in cases processing of e-returns of A.Y. 2012-13

  Letter [F.No. DIT(S)-III/CPC/2012-13 - 14161-78], Dated 5-11-2012 On the above subject, details of cases where refunds have been claimed in e-Returns for A.Y. 2012-13 and where assessing offic... ...

• Clean-up of demand uploaded to CPC FAS before issue of refund in cases processing of e-returns of A.Y. 2012-13

  Dated 5-11-2012 On the above subject, details of cases where refunds have been claimed in e-Returns for A.Y. 2012-13 and where assessing officers have uploaded demands to CPC Portal, have been extr... ...

• 2023 (7) TMI 122 - ITAT DELHI

  Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - eligibility of immunity u/s 273B - assessee had categorically denied the receipt of any statutory notices in e... ...

• 2023 (2) TMI 301 - ITAT BANGALORE

  Deduction u/s 80P(2) - assessee did not file its return of income within due date as prescribed under section 139(1) - HELD THAT:- CIT (A) has examined the issue in details and observed that the asse... ...

• 2024 (7) TMI 1136 - ITAT AHMEDABAD

  Validity of adjustments made in the intimation u/s 143(1) - period of limitation - Addition of payment of employees contribution to PF and ESIC beyond the due date - only objection of the assessee is ... ...

• E-ITR FORMS NOT AVAILABLE ON e-filing portal on 07.04.18 at 17:36 hours.

  E-ITR were notified recently and they are available on websites of CBDT https://www.incometaxindia.gov.in/Pages/downloads/income-tax-return.aspx . I had downloaded various forms (ITR-1 to IT... ...

• 2024 (3) TMI 827 - ITAT JODHPUR

  Condonation of filling appeal before ITAT - delay of 37 days in filing of the appeal - HELD THAT:- The bench noted that the assessee has explained the reasons that in fact there is no delay and the da... ...

• 2022 (10) TMI 1039 - ITAT BANGALORE

  Royalty payment - payments made by the Appellate under the Distribution Agreement - characterisation of the payments to Google Ireland - scope of Section 9(1)(vi) of the Income-tax Act, 1961 and A... ...

• 2022 (11) TMI 303 - ITAT PUNE

  Allowability of employees contribution of ESIC and PF - deposited beyond time mentioned in the respective Statutes but before filing income tax return u/s 139(1) - HELD THAT:- As held in various cou... ...

• 2016 (2) TMI 447 - COMPANY LAW BOARD NEW DELHI

  Amalgamation - Scheme for the management and administration of BBPL - injunction - Held that:- The Board of Directors of 'BBPL' is superseded. Hon'ble Mr. Justice Permod Kohli and a former Chief Justi... ...

• 2022 (8) TMI 1522 - ITAT RAIPUR

  Adjustment made in intimation u/s 143(1) - disallowance of employees contribution to PF and disallowance of employees contribution to ESI - Assessee argued the action of the DCIT(CPC) in making adjust... ...

• What precautions should be taken while filing the return of income?

  Ans. The followings are the important steps/points/precautions to be kept in mind while filing the return of income: 1) The first and foremost precaution is to file the return of income on or bef... ...

• 2023 (7) TMI 1432 - ITAT BANGALORE

  Rejection of books of accounts - HELD THAT:- As the revenue authorities did not point out any discrepancy in the books of accounts of the assessee. Respectfully following the view taken by Coordinate ... ...

• U/s 245 of Income Tax Act 1961 - SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - DIRECTIONS OF HON'BLE DELHI HIGH COU.....

  Please refer to the above mentioned subject. 2. As per Hon'ble Delhi High Court's Order dated 14-3-2013 , the Department requires to follow the procedure prescribed under section 245 before makin... ...

• Action to be taken on E-filed ITRs of A.Y. 2012-13 pending for processing at CPC having refund greater than or equal to .....

  Letter [F.NO.DIT(S)-III/CPC/2012-13/Demand Management], dated 30-1-2013 Kind attention is drawn to the above mentioned subject. For the A.Y. 2012-13 e-filed returns cases till 22nd Jan. 2013, where... ...

• 2021 (9) TMI 621 - ITAT MUMBAI

  Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - HELD THAT:- It is undisputed that period of TDS return is prior to the amendment. At that time ther... ...

• 2024 (7) TMI 631 - ITAT BANGALORE

  TP adjustment - re- characterisation of the functionality of the Assessee in the Information Technology ( IT ) segment - assessee is a wholly owned Subsidiary of Google International LLC, USA with a r... ...

• 2023 (2) TMI 749 - ITAT AHMEDABAD

  Disallowance of deduction u/s. 80P - adjustment while processing the return u/s. 143(1) - return was not filed within due date prescribed u/s. 139(1) - whether once the Return of Income is filed beyo... ...

• 2023 (1) TMI 858 - ITAT BANGALORE

  Appeal was completed before the CIT(A) ex-parte - Deduction claimed u/s 80P - interest income earned - return was processed under section 143(1) - HELD THAT:- On appeal before the CIT(A), the CIT(A) ... ...

• 2022 (10) TMI 547 - KARNATAKA HIGH COURT

  Refund the amount back to the petitioner - Reasons for non-crediting of refund is that assessee is not able to validate bank account on e-filing portal - HELD THAT:- The material on record clearly in... ...

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