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    December 31, 2012   Case LawsIncome Tax
    Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
    December 31, 2012   Case LawsIncome Tax
    Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
    December 31, 2012   Case LawsIncome Tax
    UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
    December 31, 2012   Case LawsIncome Tax
    Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
    December 31, 2012   Case LawsIncome Tax
    Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
    December 31, 2012   Case LawsIncome Tax
    High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
    December 31, 2012   Case LawsIncome Tax
    Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
    December 31, 2012   Case LawsIncome Tax
    Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
    December 31, 2012   Case LawsIncome Tax
    Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.
    December 31, 2012   Case LawsIncome Tax
    Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
    December 29, 2012   NotificationsIncome Tax
    Income Tax Deductions for Infrastructure Enterprises: Updates on Profits and Gains from Industrial Undertakings.
    December 27, 2012   Case LawsIncome Tax
    Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.
    December 27, 2012   Case LawsIncome Tax
    Internet and Website Expenses Classified as Revenue, Impacting Tax Treatment Unlike Long-Term Capital Expenses.
    December 27, 2012   Case LawsIncome Tax
    Depreciation Denied: Compensation Received for Discarded Assets Excludes Them from Block for Non-Existing Business.
    December 26, 2012   Case LawsIncome Tax
    Court Rules Diagnostic Centers Not Industrial Undertakings for Tax Deductions u/s 80-IA; Legislative Change Needed.
    December 26, 2012   Case LawsIncome Tax
    Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.
    December 26, 2012   Case LawsIncome Tax
    Commissioner of Income Tax (Appeals) Can Address Reopening of Assessment Issues in Pending Appeals.
    December 26, 2012   Case LawsIncome Tax
    Section 50C Inapplicable to Leasehold Transfers: Only Affects Ownership Rights for Capital Gains Valuation.
    December 26, 2012   Case LawsIncome Tax
    Software Sale Payments Classified as 'Royalty' u/s 195 of Income Tax Act Due to Copyright Transfer Rights.
    December 26, 2012   Case LawsIncome Tax
    CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.
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    Highlights
    All› Income Tax › Income Tax - 2012
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    December 31, 2012   Case Laws Income Tax
    Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
    December 31, 2012   Case Laws Income Tax
    Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
    December 31, 2012   Case Laws Income Tax
    UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
    December 31, 2012   Case Laws Income Tax
    Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
    December 31, 2012   Case Laws Income Tax
    Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
    December 31, 2012   Case Laws Income Tax
    High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
    December 31, 2012   Case Laws Income Tax
    Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
    December 31, 2012   Case Laws Income Tax
    Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
    December 31, 2012   Case Laws Income Tax
    Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.
    December 31, 2012   Case Laws Income Tax
    Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
    December 29, 2012   Notifications Income Tax
    Income Tax Deductions for Infrastructure Enterprises: Updates on Profits and Gains from Industrial Undertakings.
    December 27, 2012   Case Laws Income Tax
    Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.
    December 27, 2012   Case Laws Income Tax
    Internet and Website Expenses Classified as Revenue, Impacting Tax Treatment Unlike Long-Term Capital Expenses.
    December 27, 2012   Case Laws Income Tax
    Depreciation Denied: Compensation Received for Discarded Assets Excludes Them from Block for Non-Existing Business.
    December 26, 2012   Case Laws Income Tax
    Court Rules Diagnostic Centers Not Industrial Undertakings for Tax Deductions u/s 80-IA; Legislative Change Needed.
    December 26, 2012   Case Laws Income Tax
    Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.
    December 26, 2012   Case Laws Income Tax
    Commissioner of Income Tax (Appeals) Can Address Reopening of Assessment Issues in Pending Appeals.
    December 26, 2012   Case Laws Income Tax
    Section 50C Inapplicable to Leasehold Transfers: Only Affects Ownership Rights for Capital Gains Valuation.
    December 26, 2012   Case Laws Income Tax
    Software Sale Payments Classified as 'Royalty' u/s 195 of Income Tax Act Due to Copyright Transfer Rights.
    December 26, 2012   Case Laws Income Tax
    CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.

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      Income Tax

      Revisionary u/s 263 - The observations of CIT clearly indicate...

      CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.

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      Income TaxDecember 26, 2012Case LawsAT
      Revisionary u/s 263 - The observations of CIT clearly indicate that he invoked the doctrine of lifting the veil. The doctrine of substance or form is generally applicable to the assessment proceedings and not the revisionary proceedings. - AT
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