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1. Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC

2. Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

3. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

4. Power of CIT(A) to allow set off of the losses during the course of assessment proceedings by way of revised computation instead of revised return u/s 139(5) - Supreme...

5. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

6. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

7. Karnataka VAT - Effect of Conversion of partnership firm into joint stock company - Carry forward deduction of unabsorbed contractor payments - the adjudicating...

8. Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate...

9. Power of HC to entertain writ petition where alternative appellate remedy is available

10. Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after...

11. Deduction u/s 54F - claim made for the first time before the CIT(A) - the appellate authority has power to consider a claim not made in the return and deduction u/s 54F...

12. Exemption from turnover - inter-state sale or not - Form-F declaration - false document - consignment sales or not - AO rejected the claim on inter-state movement of...

13. Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided...

14. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

15. Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer...