Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Survey u/s 133A versus search u/s 132 – ITAT is correct in ...


High Court Affirms ITAT: Survey Material (Section 133A) Separate from Search Material (Section 132) in Tax Cases.

November 23, 2013

Case Laws     Income Tax     HC

Survey u/s 133A versus search u/s 132 – ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do with the material found during the course of search operation - HC

View Source

 


 

You may also like:

  1. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  2. Section 153C applies equally to all non-searched entities, without creating a separate regime where the AO of the searched and non-searched entity are the same. The...

  3. Authorization for Search – search after surrender of registration - search of another company without separate authorization held as not illegal - HC

  4. Interest liability u/s 234A, 234B, 234C - Cash seized during the search - To be treated as Advance Tax or not - In this case, as ROI was filed, though after the search....

  5. Introduction of block assessment provisions in cases of search u/s 132 and requisition u/s 132A for early finalization of search assessments, coordinated investigation,...

  6. Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax...

  7. Period of limitation u/s 153 - Assessment in search cases - To allow the AO to conduct proper scrutiny and consider or align all relevant information gathered in case of...

  8. Validity of action of search - There are no merit in the contention of the Petitioner that absence of the signature of the authorised person on Form GST INS-01 would...

  9. HC ruled on validity of assessment under Section 153C, clarifying that discovery of documents pertaining to third parties during search operations triggers jurisdiction,...

  10. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  11. Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched...

  12. Validity of Assessment u/s 153A - The information obtained from outside agencies which was confronted with the assessee during the search cannot be considered as...

  13. Denial of Exemption u/s. 11 - non maintaining of separate ledger accounts - assessee is maintaining separate ledger for earning this income and also maintaining separate...

  14. The powers vested in the officer armed with a search warrant are limited to searching the entire premises. Once the premises are searched, the search party would have to...

  15. Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the...

 

Quick Updates:Latest Updates