• 2021 (1) TMI 40 - ITAT DELHI

  Deduction u/s 80IB - denying deduction u/s 80 IB for non filing of the audit report in electronic manner in time (on or before the due date of filing of the return of income) - HELD THAT:- As perused... ...

• 2019 (11) TMI 1506 - NATIONAL COMPANY LAW TRIBUNAL , HYDERABAD BENCH

  Maintainability of application - initiation of CIRP - Corporate Debtor failed to make repayment of its debt - existence of debt and dispute or not - HELD THAT:- Already suit was decreed. There was no... ...

• Most Common Mistakes Made When Filing Income Tax Returns

  Filing your income tax returns by yourself can be a perplexing phenomenon, especially if you re doing it for the first time. The recent trend in filing income tax returns is suggestive of a shift in t... ...

• 2024 (9) TMI 143 - ITAT JAIPUR

  Allowability of deduction u/s. 80P(2)(d) - Interest Income deposits/investments in a Co-operative Bank - assessee is a co-operative Society registered with the Registrar of Cooperative Societies for R... ...

• 2024 (6) TMI 1132 - ITAT JODHPUR

  Unexplained cash deposits - bank accounts opened by CA misusing KYC documents - HELD THAT:- The brief facts of the case is that the assessee was working as salaried employee. CA Shri Bharat Bomb was f... ...

• 2023 (11) TMI 232 - ITAT JAIPUR

  Defective return - Rectification u/s 154 for invalidating the return filed by the Assessee - non audit of books of accounts u/s 44AB - order u/s 139(9) as passed treating the return as invalid ret... ...

• 2023 (2) TMI 1066 - ITAT VARANASI

  Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days in filing the appeal - outbreak of Covid-19 pandemic - right to file appeal within the period of limitation provided... ...

• 2022 (1) TMI 1321 - ITAT KOLKATA

  Exemption u/s 11 - requirement of filing of audit report and income tax return by the trust or institutions registered u/s 12A - CPC while processing u/s 143(1)(a) denied the said exemption on acco... ...

• 2022 (12) TMI 537 - ITAT BANGALORE

  Disallowance on delayed payment of employee s contribution to ESI and PF - Payement beyond the due date by invoking the provisions of section 36(1)(va) - disallowance u/s 143(1)(a) - HELD THAT:- It... ...

• 2022 (7) TMI 1153 - ITAT SURAT

  Rectification of mistake u/s 154 - allowing less credit on account of tax deducted at source - Assessee submitted that assessee has not been granted benefit of Tax Deducted at Sources (TDS), which wa... ...

• 2022 (6) TMI 178 - ITAT DELHI

  Reopening of assessment u/s 147 against assessee trust after cancellation of registration u/s 12A - jurisdiction of AO - As argued since assessee has surrendered its registration u/s 12A and 12AA the... ...

• 2023 (6) TMI 168 - ITAT RANCHI

  Disallowance of employees' contribution to PF/ESI u/s 36(1)(va) read with section 2(24)(x) - adjustment made while processing the return u/s 143(1) - information given in the audit report relied ... ...

• 2023 (6) TMI 509 - ITAT AMRITSAR

  Dismissal of appeal in limine - refusing to condone the delay in filing the appeal by the assessee - delay was due to non-receiving of intimation by the assessee - Counsel pointed that without prop... ...

• 2022 (11) TMI 1210 - ITAT BANGALORE

  Exemption u/s 11 - Claiming of benefit of exemption for the assessment years which were pending on the date of registration u/s 12A - intimation u/s.143(1) denying benefit of deduction under section 1... ...

• 2022 (8) TMI 791 - ITAT JAIPUR

  Revision u/s 263 - Addition u/s 68 - income from other source (income declared at the time of survey) - tax is payable u/s 115BBE or not - recovery of cash amount of advances made by the assessee to ... ...

• 2022 (5) TMI 1345 - ITAT MUMBAI

  Delayed Employee's Contribution towards PF and ESIC - amendment was brought in finance Act 2021 w.e.f 1-4- 2021 - HELD THAT:- The amendment was brought in finance Act 2021 w.e.f 1-4- 2021.The law... ...

• 2021 (10) TMI 1317 - GUJARAT HIGH COURT

  Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - opportunity of hearing through video conferencing could not be afforded to the petitioner on account ... ...

• 2021 (6) TMI 506 - ITAT AGRA

  Appellate order as passed by National Faceless Appeal Centre - NFAC - appeal against an order passed by the National Faceless Appeal Centre - allowability of claim under section 43B - adjustment... ...

• 2020 (2) TMI 94 - MADRAS HIGH COURT

  Reopening of assessment of a non-resident Indian - Jurisdiction of Assessing Officers - period of stay in India Madurai - assessment of the petitioner would be transferred either to International Tax... ...

• 2015 (9) TMI 453 - CESTAT BANGALORE

  Revocation of Customs Broker Licence - offence relating to smuggling of Red Sanders - whether revocation of licence of the customs broker, the appellant is correct considering the role of the appellan... ...

1234