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    Highlights
    All› Income Tax › Income Tax - 2013
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    December 31, 2013   Case Laws Income Tax
    High Court Upholds Validity of Reopening Case Under Income Tax Act Sections 147 and 148(1.
    December 31, 2013   Case Laws Income Tax
    Interest on Interest from Loan Defaults Not Deductible u/s 24(1)(vi) of Income Tax Act for House Property.
    December 31, 2013   Case Laws Income Tax
    Drain Construction Cost Classified as Capital Expenditure Due to Enduring Benefit, Not Revenue Expenditure.
    December 31, 2013   Case Laws Income Tax
    Scientific Research Expenses Deductible for Businesses u/s 35(1)(iv) of Income Tax Act.
    December 31, 2013   Case Laws Income Tax
    Loan at 24% Interest to Family and Related Entity Deemed Profit Diversion.
    December 31, 2013   Case Laws Income Tax
    Assessing Officer Grants Relief on Book Profit Computation u/s 115JB(2)(vii) as Net Worth Exceeds Losses.
    December 31, 2013   Case Laws Income Tax
    Section 54F Exemption Allowed: Loan-Funded Property Purchases Qualify for Tax Benefits Under Income Tax Act.
    December 31, 2013   Case Laws Income Tax
    Unjustified Addition for Unexplained Investment: No Shares Bought, Only Advance Paid. Section 132(4) Statement Insufficient.
    December 31, 2013   Case Laws Income Tax
    Providing Facilities for Arts like Dance and Music Deemed Charitable Under "General Public Utility" Classification.
    December 30, 2013   Case Laws Income Tax
    Assessing Officers Must Clearly Communicate Interest Charges to Taxpayers for Transparency and Fairness.
    December 30, 2013   Case Laws Income Tax
    Court Removes Additions Due to Discrepancy in Stock Value Between Bank Statement and Company Records.
    December 30, 2013   Case Laws Income Tax
    Assessing Officer Lacks Evidence on Share Application Money Source; No Income Addition Made.
    December 30, 2013   Case Laws Income Tax
    Jewelry Investment Explained: Social and Financial Status of Donor and Recipient Justify Gifts' Value and Quantity.
    December 30, 2013   Case Laws Income Tax
    Assessing Officer Wrong to Use Market Rent Over Municipal Ratable Value for Annual Letting Value Calculation.
    December 30, 2013   Case Laws Income Tax
    Taxpayer Admissions Not Sole Basis for Income Classification in Assessments, Says Court.
    December 30, 2013   Case Laws Income Tax
    CIT Cannot Revise Order u/s 263 if Revenue Consistently Accepted Issue; Must Be Erroneous and Prejudicial.
    December 30, 2013   Case Laws Income Tax
    Bond Issue Costs Classified as Revenue Expenditure, Not Capital, for Tax Purposes Under Income Tax Rules.
    December 30, 2013   Case Laws Income Tax
    Land Sale as Long-Term Gain, Superstructure as Short-Term; Taxpayer Gets Exemption u/ss 54, 54F of IT Act.
    December 30, 2013   Case Laws Income Tax
    Additional Depreciation u/s 32(1)(iia) Not Allowed for Non-New Machinery Per Income Tax Act.
    December 30, 2013   Case Laws Income Tax
    Assessing Officer's Error: Missed Notice u/s 153C, Incorrect Assessment Process Ignoring Section 153A of Income Tax Act.

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      Income Tax

      Revision by CIT u/s 263 - Erroneous and prejudicial to revenue...

      CIT Cannot Revise Order u/s 263 if Revenue Consistently Accepted Issue; Must Be Erroneous and Prejudicial.

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      Income TaxDecember 30, 2013Case LawsAT
      Revision by CIT u/s 263 - Erroneous and prejudicial to revenue order - CIT cannot under Sec.263 interfere on an issue which has been accepted by the Revenue for a number of years particularly - AT
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