BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Page of 4809
Press 'Enter' after typing page number.
1461 to 1480 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Rectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - The return was assessed under section 143(3) of the Act, and no interest was charged under sections 234B and 234C as per the prevailing law. - Subsequently, a search and seizure operation was conducted, leading to proceedings under section 153A. The CIT(A) deleted all additions made in the assessment order under section 153A. - However, while giving appeal effect to the CIT(A)'s order, the Assessing Officer introduced a new issue of charging interest under sections 234B and 234C, which was not part of the original assessment or appeal. - The ITAT held that the Assessing Officer exceeded his jurisdiction by introducing a new issue of charging interest under sections 234B and 234C during appeal effect.
Rectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - The return was assessed under section 143(3) of the Act, and no interest was charged under sections 234B and 234C as per the prevailing law. - Subsequently, a search and seizure operation was conducted, leading to proceedings under section 153A. The CIT(A) deleted all additions made in the assessment order under section 153A. - However, while giving appeal effect to the CIT(A)'s order, the Assessing Officer introduced a new issue of charging interest under sections 234B and 234C, which was not part of the original assessment or appeal. - The ITAT held that the Assessing Officer exceeded his jurisdiction by introducing a new issue of charging interest under sections 234B and 234C during appeal effect.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
