Additions towards salary paid - at the time of assessment the ...

Case Laws Income Tax

July 6, 2018

Additions towards salary paid - at the time of assessment the assessee could not produce the person to whom the salary was given because that person was left job therefore consent of addition had been given, but this does not mean that assessee had concealed income or furnished inaccurate particulars.

View Source

← Previous Next →

Additions towards salary paid - at the time of assessment the ...

Case Laws Income Tax

July 6, 2018

You may also like:

Validity of Addition on protective basis - Although, there is no provision in the Income Tax Act authorizing the levy of income tax on a person other than whom income...

Addition u/s 68 - Levy of penalty u/s 271(1)(c) - concealment of particulars - unexplained cash credit / bogus purchases - At the time of assessment, the...

Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

Agricultural income - When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put...

TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

Exemption u/s 11 - salary payments to the specified persons u/s 13(3) - As the salary had been paid to the specified persons against the services provided by them the...

Exemption u/s 11 - salary paid to two specified persons u/s 13(3) - these persons have devoted full time to the educational institution to the best of their knowledge,...

Unexplained salary - search and seizure proceedings - The addition made by the Assessing Officer as relates to unaccounted salary does not sustain in the eyes of law as...

Reopening of assessment u/s 147 - Merely, offer made by the assessee in our considered view, ought not to have been taken as a conclusive evidence of earning salary...

TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only...

Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary...

Disallowance of salary expenses u/s 40A(2)(b) to relatives of the Directors - AO cannot sit on the arm chair of the assessee-company`s Board of Directors and decide that...

Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

Disallowance on account of salaries paid to the relatives - Addition u/s 40A(2)(a) - The A.O. did not doubt the salary paid to the employees which is paid through...

Quick Updates: