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    December 31, 2015   Case LawsIncome Tax
    High Court Quashes Reassessment Notice on MAT Liability Error u/s 115JB; Dividend Income Misunderstood by AO.
    December 31, 2015   Case LawsIncome Tax
    High Court Rules CIT Can Review Entire Assessment Process u/s 263, Not Just Methodology Used by Assessing Officer.
    December 31, 2015   Case LawsIncome Tax
    Appeals on Tribunal's non-compliance with court orders not maintainable u/s 260A of the Income Tax Act.
    December 31, 2015   Case LawsIncome Tax
    High Court Upholds Tribunal's Power to Extend Stay of Demand in Appeals Beyond 365 Days Under the Act.
    December 31, 2015   Case LawsIncome Tax
    No Penalty for Concealed Income u/s 271(1)(c) Despite Surrendered Amounts u/s 68.
    December 31, 2015   Case LawsIncome Tax
    License Migration from Phase-I to Phase-II is Modification, Not Termination, for Section 35ABB Deductions.
    December 31, 2015   Case LawsIncome Tax
    Tax Additions Invalid Without Rejecting Company's Books or Verifying Data from Post Office, Says Tribunal.
    December 31, 2015   Case LawsIncome Tax
    TDS Not Required on Credit Card Service Charges; No Principal-Agent Relationship u/s 194H of Income Tax Act.
    December 31, 2015   Case LawsIncome Tax
    Assessee Must Submit Book Adjustment Calculations for Officer Verification u/s 115JB; Hearing Opportunity Required.
    December 31, 2015   Case LawsIncome Tax
    Form 10 Rejection: Income Accumulation Disallowed, But Assessee Eligible for Excess Income Over Expenditure for Assessment Year.
    December 30, 2015   Case LawsIncome Tax
    Debate on Trademark Transfer as Capital Gains: Distinction from Business Goodwill Clarified by Finance Act, 2001 Amendment to Section 55(2)(a).
    December 30, 2015   Case LawsIncome Tax
    Court Examines Revenue's Interest Charges u/s 194I; Highlights Risk of Unjust Enrichment Post-Tax Deposit.
    December 30, 2015   Case LawsIncome Tax
    Income Tax Order on TDS Default for 2002-03 Declared Time-Barred u/s 201(1) Due to Expired Limitation Period.
    December 30, 2015   Case LawsIncome Tax
    AO Cannot Disallow Deduction Without Proving Excessive Expenditure u/s 40A(2)(b) of Income Tax Act.
    December 30, 2015   Case LawsIncome Tax
    Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.
    December 30, 2015   Case LawsIncome Tax
    Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.
    December 30, 2015   Case LawsIncome Tax
    Penalty u/s 271(1)(c) Disputed Due to Debate on Accounting Method for Project Profits by Tax Commissioner.
    December 30, 2015   Case LawsIncome Tax
    Income Tax Assessments Require Corroborative Evidence, Not Just Presumptions, for Valid Additions.
    December 30, 2015   Case LawsIncome Tax
    Penalty u/s 271(1)(c) Cannot Rely on Deeming Provisions of Section 50C for Justification.
    December 30, 2015   Case LawsIncome Tax
    Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions.
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    Highlights
    All› Income Tax › Income Tax - 2015
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    December 31, 2015   Case Laws Income Tax
    High Court Quashes Reassessment Notice on MAT Liability Error u/s 115JB; Dividend Income Misunderstood by AO.
    December 31, 2015   Case Laws Income Tax
    High Court Rules CIT Can Review Entire Assessment Process u/s 263, Not Just Methodology Used by Assessing Officer.
    December 31, 2015   Case Laws Income Tax
    Appeals on Tribunal's non-compliance with court orders not maintainable u/s 260A of the Income Tax Act.
    December 31, 2015   Case Laws Income Tax
    High Court Upholds Tribunal's Power to Extend Stay of Demand in Appeals Beyond 365 Days Under the Act.
    December 31, 2015   Case Laws Income Tax
    No Penalty for Concealed Income u/s 271(1)(c) Despite Surrendered Amounts u/s 68.
    December 31, 2015   Case Laws Income Tax
    License Migration from Phase-I to Phase-II is Modification, Not Termination, for Section 35ABB Deductions.
    December 31, 2015   Case Laws Income Tax
    Tax Additions Invalid Without Rejecting Company's Books or Verifying Data from Post Office, Says Tribunal.
    December 31, 2015   Case Laws Income Tax
    TDS Not Required on Credit Card Service Charges; No Principal-Agent Relationship u/s 194H of Income Tax Act.
    December 31, 2015   Case Laws Income Tax
    Assessee Must Submit Book Adjustment Calculations for Officer Verification u/s 115JB; Hearing Opportunity Required.
    December 31, 2015   Case Laws Income Tax
    Form 10 Rejection: Income Accumulation Disallowed, But Assessee Eligible for Excess Income Over Expenditure for Assessment Year.
    December 30, 2015   Case Laws Income Tax
    Debate on Trademark Transfer as Capital Gains: Distinction from Business Goodwill Clarified by Finance Act, 2001 Amendment to Section 55(2)(a).
    December 30, 2015   Case Laws Income Tax
    Court Examines Revenue's Interest Charges u/s 194I; Highlights Risk of Unjust Enrichment Post-Tax Deposit.
    December 30, 2015   Case Laws Income Tax
    Income Tax Order on TDS Default for 2002-03 Declared Time-Barred u/s 201(1) Due to Expired Limitation Period.
    December 30, 2015   Case Laws Income Tax
    AO Cannot Disallow Deduction Without Proving Excessive Expenditure u/s 40A(2)(b) of Income Tax Act.
    December 30, 2015   Case Laws Income Tax
    Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.
    December 30, 2015   Case Laws Income Tax
    Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.
    December 30, 2015   Case Laws Income Tax
    Penalty u/s 271(1)(c) Disputed Due to Debate on Accounting Method for Project Profits by Tax Commissioner.
    December 30, 2015   Case Laws Income Tax
    Income Tax Assessments Require Corroborative Evidence, Not Just Presumptions, for Valid Additions.
    December 30, 2015   Case Laws Income Tax
    Penalty u/s 271(1)(c) Cannot Rely on Deeming Provisions of Section 50C for Justification.
    December 30, 2015   Case Laws Income Tax
    Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions.

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      Income Tax

      TDS u/s 194H - assessee has not deducted TDS on payment of...

      TDS Not Required on Credit Card Service Charges; No Principal-Agent Relationship u/s 194H of Income Tax Act.

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      Income TaxDecember 31, 2015Case LawsAT
      TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which establishes the relationship of a principal and commission agent - no TDS is required - AT
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