Section 53A- ‘Willingness to perform’ is key factor to tax transfer

ITAT HYDERABAD BENCH ‘A’ Smt. P. Prathima Reddy v/s. Income-tax Officer, Ward-6(4) IT Appeal No. 1393 (Hyd.) of 2010 [Assessment year 2007-08] September 14, 2012 ORDER Chandra Poojari, Accountant Member  This appeal by the assessee is directed against the order of the CIT(A)-IV, Hyderabad dated 9.8.2010 for assessment year 2007-08. 2. The assessee raised the following grounds of appeal:  1.  The order of the Learned Commissioner of Income Tax (Appeals) is against law, weight of evidence and probabilities of the case.  2.  The learned Commissioner of Income Tax...