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    Highlights
    All› Income Tax › Income Tax - 2011
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    December 29, 2011   Notifications Income Tax
    Amendment to Double Taxation Agreement u/s 90 of Income Tax Act enhances tax cooperation with Swiss Confederation.
    December 29, 2011   Notifications Income Tax
    India and Cayman Islands Sign Agreement to Prevent Double Taxation and Tax Evasion Under Income Tax Act, Section 90.
    December 28, 2011   Case Laws Income Tax
    Mandatory Conditions for Block Assessment on Third Parties Without Direct Search in Income Tax Cases.
    December 28, 2011   Case Laws Income Tax
    Non-genuine creditors and trading liability cessation addressed u/s 41(1) of Income Tax Act, not Section 28(iv).
    December 28, 2011   Case Laws Income Tax
    Derivatives Futures Losses Post-April 2006 Not Speculative, Can Offset Other Income for Tax Benefits.
    December 28, 2011   Case Laws Income Tax
    Assessment Order Invalid Due to Limitations; Assessing Officer Lacks Authority to Extend Special Audit Under Sec 142(2A.
    December 28, 2011   Case Laws Income Tax
    Dry Cleaning Not Eligible for Section 80-I Deductions: No New Article or Qualities Created in Process.
    December 28, 2011   Case Laws Income Tax
    Assessee's decision not to claim Section 10A deduction this year isn't a permanent opt-out of benefits.
    December 28, 2011   Case Laws Income Tax
    Clarification on TDS Application: Three Separate Contracts Exist for Supply, Erection, and Civil Work u/s 194C.
    December 28, 2011   Case Laws Income Tax
    Assessing Capital Gains on Shares Exchanged Between Companies Without Evidence of Transaction Continuity.
    December 28, 2011   Case Laws Income Tax
    ATMs Not Classified as Computers for Depreciation, Ineligible for Computer Depreciation Rates under Income Tax Laws.
    December 28, 2011   Case Laws Income Tax
    Taxpayer's Surrender of Rights in Land or Asset Triggers Capital Gains or Losses Under Tax Law.
    December 26, 2011   Case Laws Income Tax
    Electricity Transmission Charges Not Considered Rent; No Tax Deduction at Source u/s 94I.
    December 26, 2011   Case Laws Income Tax
    Secured Creditors Have Priority Over Crown Debts in Recovering Dues, Supported by Case Law.
    December 26, 2011   Case Laws Income Tax
    Section 263 demands proof of error and revenue prejudice for CIT to revise orders under the Income Tax Act.
    December 26, 2011   Case Laws Income Tax
    Tax Deduction for Container Transport Payments u/s 194C, Not Required u/s 194J.
    December 26, 2011   Case Laws Income Tax
    No Permanent Establishment: Fees for Deputing Individuals to India Not Treated as Business Profits Due to Lack of Control.
    December 26, 2011   Case Laws Income Tax
    Court Allows Taxpayer to Verify Return with Assessing Officer After ITR-V Form Not Received by Processing Center.
    December 26, 2011   Case Laws Income Tax
    Court Rules Chairman's Wife's Travel Expenses Not Business Expenditure Due to Lack of Business Involvement.
    December 26, 2011   Case Laws Income Tax
    Court Declares Search Authorization u/s 132 of Income Tax Act Invalid Due to Insufficient Justification by Authorities.

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      Income Tax

      Revision under section 263 - in the absence of a positive...

      Section 263 demands proof of error and revenue prejudice for CIT to revise orders under the Income Tax Act.

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      Income TaxDecember 26, 2011Case LawsAT
      Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is prejudicial to the interests of the revenue, it was not open for the ld. CIT to assume jurisdiction.... - AT
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