Interpretation of Section 10A(2) - Revenue’s submission cannot ...

Case Laws Income Tax

March 4, 2014

Interpretation of Section 10A(2) - Revenue’s submission cannot be accepted that it would be giving undue stress and entirely dependent upon the expression “during the previous years relevant to the assessment years” according to Section 10A (2) (i) - HC

View Source

← Previous Next →

Interpretation of Section 10A(2) - Revenue’s submission cannot ...

Case Laws Income Tax

March 4, 2014

You may also like:

Regarding online submission of Form T-2. - Notification

Online submission of Form T-2. - Circular

Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - Held Yes - Revenue has not been able to point...

Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by...

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

Validity of reassessment proceedings questioned due to delayed digital submission of Form 10. Emphasis on due disclosure over procedural digital filing requirements....

Interpretation of the Exemption Circular - the emphasis on the comma punctuation mark (,) used in Clause 5.5 of the Circular dated 23.03.2009 to be misdirected. The...

Addition u/s 56(2)(vii)(b)(ii) - FMV of property - The events subsequent to the transaction of “transfer” of the immovable property under consideration will have no...

Revision u/s 263 - The fact remains that the specific issue raised, in the revision order was specifically looked into, detailed submissions were made and these...

Consideration of Scheme of Compromise or Arrangement - no opportunity was given to Respondent Nos.2 and 3 to explain and clarify their Scheme before Financial Creditors...

ITC of GST paid - expenses incurred towards promotional schemes(Shubh Labh trade loyalty program) or goods given as brand reminders - promotional products/ services to...

Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - When based on the process it was found that the process of...

Exemption under Sections 11 & 12 denied - it will have to be presumed that the amount was paid on the date on which the cheque was given to the respondent assessee and,...

The case pertains to the applicability of Section 56(2)(x) of the Income Tax Act on the conversion of tenancy rights into ownership rights by a protected tenant. The key...

Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while...

Quick Updates: