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    Highlights
    All› Income Tax › Income Tax - 2017
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    December 30, 2017   Case Laws Income Tax
    High Court rules Section 194C TDS not applicable for payments made directly to laborers without formal contracts.
    December 30, 2017   Case Laws Income Tax
    High Court Decision: Assessing Officers to Manually Process Tax Returns When System Errors Persist Beyond Reasonable Timeframe.
    December 30, 2017   Case Laws Income Tax
    No Penalty Imposed on Company for Cash Transactions Due to Lack of Officer's Satisfaction u/s 271D.
    December 28, 2017   Case Laws Income Tax
    Assessing Officer's Failure to Provide Opportunity for Special Audit Violates Section 142(2A) of Income Tax Provisions.
    December 28, 2017   Case Laws Income Tax
    Insurance Companies Exempt from TDS on Interest Income u/s 194A of the Income Tax Act.
    December 28, 2017   Case Laws Income Tax
    Taxpayer's Expenses Disallowed u/s 37(1) for Using Carcinogenic Substances Beyond Limits, Stock Destroyed by Authorities.
    December 28, 2017   Case Laws Income Tax
    Penalty u/s 271(1)(c) Overturned Due to Ambiguity in Proceedings and Terms Used by Assessing Officer.
    December 28, 2017   Case Laws Income Tax
    Deduction Claim Allowed for Completed Housing Project Blocks u/s 80IB(10) Despite Incomplete Overall Construction.
    December 27, 2017   Case Laws Income Tax
    Court Rules Interest on Bank Deposits Must Be Included in Taxable Income; Rejects Exclusion Argument by Assessee.
    December 27, 2017   Case Laws Income Tax
    Assessing Officer Cannot Tax Land u/s 45(2) as Rental Income from Flats Already Taxed.
    December 27, 2017   Case Laws Income Tax
    Trust Leases Medical Equipment for Charity, Retains Tax Exemption u/s 11 of Income Tax Act.
    December 26, 2017   Case Laws Income Tax
    Order Rectification u/s 154 Validates Deduction Claim for Book Profit Calculation u/s 115JB(6) of Income Tax Act.
    December 26, 2017   Case Laws Income Tax
    Tribunal Oversteps Authority u/s 254 by Rectifying Order Beyond Addressing Clear Factual Errors.
    December 26, 2017   Case Laws Income Tax
    Partners Can Adjust Remuneration by Mutual Consent Before Year-End, Per Partnership Agreement Clause and Tax Rules.
    December 26, 2017   Case Laws Income Tax
    Capital gains tax from development agreements is due when possession transfers, not in later years.
    December 26, 2017   Case Laws Income Tax
    Deduction u/s 80IA(4) allowed; business income loss adjustments don't limit claim.
    December 25, 2017   Case Laws Income Tax
    High Court Invalidates Case Transfer u/s 127 of Income Tax Act Due to Lack of Formal Agreement.
    December 25, 2017   Case Laws Income Tax
    Assessing Officer's TDS demand incorrect; Medical Officers responsible for TDS on contract employees at Health Centres u/ss 201(1), 201(1A).
    December 25, 2017   Case Laws Income Tax
    Organization Serving Gujarati Community in Vijayawada Secures Section 12AA Registration for Charitable Activities.
    December 25, 2017   Case Laws Income Tax
    Higher Depreciation Rate Approved for Co-Generation Plant Components: RCC Chimney, Driers, Steam Piping, Feeding Systems.

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      Income Tax

      Penalty levied u/s.271(1)(c) - Initiation of penalty proceedings...

      Penalty u/s 271(1)(c) Overturned Due to Ambiguity in Proceedings and Terms Used by Assessing Officer.

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      Income TaxDecember 28, 2017Case LawsAT
      Penalty levied u/s.271(1)(c) - Initiation of penalty proceedings in this case done in a general sense and the levy of penalty is done for both the limbs and such orders are bad in law. Usage of expressions like “or” and “and” confirm the ‘ambiguity’ in the mind of AO. - AT
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