Showing 99713 Results

Refine search

DIPAL SURESHBHAI PATEL VS INCOME TAX OFFICER
AHMEDABAD TRIBUNAL, Apr 15, 2021

1. The instant appeal filed by the assessee is directed against the order dated29.11.2017 passed by the Commissioner of Income Tax (Appeals) -3, Ahmedabadarising out of the...

Legislation Referred To : Section 54F, 139, 143(3)

SYMANTEC ASIA PACIFIC PTE LTD. VS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
DELHI TRIBUNAL, Apr 15, 2021

1. This appeal is filed by the assessee against order dated 10/02/2017 passed by Income Tax Department, Singapore, for assessment year 2014-15. 2. The grounds of appeal are...

Legislation Referred To : Section 143(3), 144C(13), 253(1)(d)

BHARAT PUMPS & COMPRESSORS LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
ALLAHABAD TRIBUNAL, Apr 13, 2021

1. The appeal of the assessee in ITA no. 117/AM/2011 for assessment year(ay): 2007-08 was decided by Income Tax Appellate Tribunal, Allahabad Bench, Allahabad(hereinafter...

Legislation Referred To : Section 145A(ii)

DEPUTY COMMISSIONER OF INCOME TAX VS GANESH PLANTATION LTD.
AHMEDABAD TRIBUNAL, Apr 13, 2021

1. The captioned cross appeals have been filed at the instance of the Revenue and the assessee. The assessee has also filed cross objection in the appeal of the Revenue...

Legislation Referred To : Section 139, 143(3), 147, 148, 151, 153C(1)

HERO MOTOCORP LTD. & ANR. VS ADDITIONAL COMMISSIONER OF INCOME TAX & ANR.
DELHI TRIBUNAL, Apr 13, 2021

1. These are cross appeals filed by the Assessee and the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-44, New Delhi {CIT (A)} vide order dated...

Legislation Referred To : Section 14A, 80IA, 92F

DEPUTY COMMISSIONER OF INCOME TAX VS OZONE INDIA LTD.
AHMEDABAD TRIBUNAL, Apr 13, 2021

1. The captioned appeal has been filed at the instance of the Revenue. The assessee has filed cross objection in the appeal of the Revenue against the order of the...

Legislation Referred To : Section 56(2)(viib), 143(3)

ELITE REALTECH PVT. LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Apr 13, 2021

1. These two appeals are filed by the assessee against the order dated 31/12/2014 passed by CIT(A)-XXX, New Delhi and order dated 29/09/2016 passed by CIT(A)- 31, New Delhi...

Legislation Referred To : Section 271(1)(c), 274, 153A, 143(3)

GOPSAI AVINANDAN SANGHA VS COMMISSIONER OF INCOME TAX
KOLKATA TRIBUNAL, Apr 12, 2021

1. Both these appeals are filed by the assessee. ITA No. 232/KOL/2020 is filed against the order of ld. Commissioner of Income Tax (Exemptions), Kolkata dated 18.12.2019,...

Legislation Referred To : Section 12AA, 80G(5)(vi), 143(3), 147

ANUPAMA BHARAT GUPTA VS INCOME TAX OFFICER
AHMEDABAD TRIBUNAL, Apr 12, 2021

There is no reason for invoking provisions of section 263 by CIT when relevant details and explanations were already available on assessment record and based on which...

Subject : Revision
Legislation Referred To : Section 143(3), 263, 129
In Favour Of : Assessee

BHARTI CELLULAR LTD. (Now Bharti Airtel Limited) VS DEPUTY COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, Apr 12, 2021

When there was not even a whisper in the reasons that there was any omission or failure on the part of the assessee in disclosing fully and truly material facts for...

Subject : Reassessment
Legislation Referred To : Section 194H, 40(a)(ia), 201, 147, 143(3)
In Favour Of : Assessee