Ishwarbhai Madhavlal Patel-HUF Vs ITO (ITAT Ahmedabad) In the present case, the Karta of HUF having expired in the year 2021 itself when this information was first provided and since then revised Form No. 36 in the name of the legal-heirs or representative of the deceased-assessee is not be filed as provided in Rule 26 […]
Section 68 cannot be invoked if Assessee not required to maintain books of account. Section 115BBE comes into operation only in case of income referred in Section 68/69/69A/69B/69C and 69D
No TDS deduction at source on Salary is contemplated under Section 192 in cases where a payment towards salary has accrued but is not made.
Without pointing out specific defects in documents furnished, disallowance on ad-hoc basis for failure to furnish all documentary evidence is unacceptable
Training of officers by a foreign agency was performed outside of India. Therefore, there cannot be any liability of Service Tax.
ITAT held that once additions been made under Black Money Act the same addition cannot be made under Income Tax Act on the same set of facts
Waste and scrap are emerging as by-products during the course of manufacture of other products and therefore are not exigible to excise duty.
DEPB licences sold by the appellant were based on fabricated documents showing export of goods to Bangladesh through Land Customs Station
Addition has been made as unexplained expenditure u/s 69C of the Act which is incorrect and against the provision of Act as the said explanation deals with the disallowance and addition of expenditure the source whereof is not explained by the assessee.
Basic fact that assessee is not eligible for filing return of income was not taken into account and therefore, there was no application of mind while recording reasons for reopening.
