Home Highlights June 2013 Year 2013 This

You may also like:

1. Revision application u/s 264 was initially rejected due to non-payment of mandatory fee of Rs. 500. However, the petitioner paid the fee immediately upon objection...

2. Revision u/s 264 in favor of assessee - Commissioner has rejected the revision petition u/s 264 on the ground of that the Petitioner did not comply with the mandatory...

3. Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri

4. Revision u/s 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an...

5. Rejection application for Revision u/s 264 in favor of assessee - Rejection on the ground the assessee has filing an appeal u/s 246 which was rejected by the CIT(A) due...

6. Revision u/s 264 - penalty u/s 270A imposed - waiver of penalty u/s 270AA - The very fact that the indications were made that the matter fall within (a) and (c),...

7. Revision Petition filed u/s 264 of the order passed by AO u/s 270AA(4) - The provision does not provide for any bar or prohibition against the assessee challenging an...

8. Section 264 revision application concerning long-term capital gain (LTCG) on extinguishment of shares due to loss arising from NCLT order. Petitioner's claim for loss on...

9. Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not...

10. The appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the...

11. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

12. Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income...

13. Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the...

14. Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT...

15. Revision u/s 264 - computation of income from capital gains - Although, there is a detailed discussion with regard to the nature of the transaction, as to whether it is...