Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Tribunal Error: Deduction Disallowed under Section 80HHC</h1> <h3>Commissioner of Income Tax, Bikaner Versus Kamaljeet Singh Ahluwalia</h3> Commissioner of Income Tax, Bikaner Versus Kamaljeet Singh Ahluwalia - TMI Issues Involved:1. Entitlement to claim deduction under Section 80HHC.2. Compliance with the mandatory requirement of Section 80HHC(4) for claiming the deduction.Issue-wise Detailed Analysis:1. Entitlement to Claim Deduction under Section 80HHC:The core issue was whether the assessee was entitled to claim a deduction under Section 80HHC of the Income Tax Act. The assessee claimed a deduction of Rs. 1,07,33,971/- under Section 80HHC for the assessment year 1995-96. However, the Assessing Officer (AO) rejected this claim during the processing under Section 143(1)(a) due to the absence of the required certificate from a Chartered Accountant (CA).The assessee moved an application under Section 154 for rectification, asserting that the requisite certificate was indeed attached with the return of income. The AO, however, maintained that no such certificate was enclosed, a fact supported by the absence of any mention in Part-V of the return of income. The Commissioner of Income Tax (Appeals) [CIT(A)] also upheld this view, noting that the audit report provided by Anil Nagori and Associates, CA, calculated the allowable deduction at only Rs. 6,00,410/-. The CIT(A) observed that the return of income was filled with cuttings and overwritings, and no audit report claiming the higher deduction was found.The Tribunal, however, allowed the assessee's claim, stating that the deduction was allowable based on the computation of income, despite the absence of a specific audit report for the higher amount.2. Compliance with the Mandatory Requirement of Section 80HHC(4):Section 80HHC(4) mandates that to claim a deduction under sub-section (1), the assessee must furnish a report from a Chartered Accountant, certifying that the deduction has been correctly claimed. This report must be attached to the return of income.The Tribunal's decision was challenged on the grounds that the audit report specifying the deduction amount was not annexed with the return of income. The Tribunal's order was criticized for being cursory and not addressing the absence of the audit report for the claimed higher deduction. The Tribunal's reliance on the computation of income alone was deemed insufficient, as the statutory requirement under Section 80HHC(4) was not met.The High Court examined the orders of the AO, CIT(A), and the Tribunal. It was found that there was no mention of an audit report supporting the higher deduction claim of Rs. 1,07,33,971/-. The CIT(A) and AO had consistently noted that the only audit report available was for Rs. 6,00,410/-. The High Court emphasized that the requirement to furnish an audit report is mandatory and procedural compliance is necessary to substantiate the deduction claim.Conclusion:The High Court concluded that the Tribunal erred in allowing the deduction of Rs. 1,07,33,971/- without the requisite audit report. The finding of the Tribunal was deemed perverse and unsustainable. Both substantial questions of law were answered against the assessee and in favor of the Revenue, resulting in the appeal being allowed.

        Topics

        ActsIncome Tax
        No Records Found