The issue under consideration is whether the maintenance service charges is charged under head income from house property along with rent?
The issue under consideration is whether condonation of delay in filing of the appeal granted for the reason of ill-health of director responsible for decision making?
Since as per amendment made in the law by which the electronic filing of the appeal before the authorities is mandatory, Hence the appeal filed by the assessee will be dismissed by ITAT directing them to file the appeal before CIT(A) in Electronic Form.
The issue under consideration is whether A.O. and CIT is correct in making an addition u/s 69 for cash found during search in bank locker?
Mahle Filter Systems Pvt. Ltd. Vs Add. CIT (ITAT Delhi) The issue under consideration is whether A.O. is correct in treating the ‘rental income’ as ‘income from other sources’? The assessee has disclosed rental receipts from its factory building and after deducting 30% as per provisions of section 24 of the Act, income from house […]
The issue under consideration is whether the addition made by the A.O. for cash deposited into saving bank account by the assessee is justified in law?
The issue under consideration is that whether the CIT(Exemptions) is correct in rejecting the application seeking grant of registration u/s 12AA of the Act?
The form of appeal shall be verified by the person who is authorised to verify the return of income under section 140 of the act as applicable to the assessee. According to the provisions of section 140(c) of the act, the first proviso says that where company is not a resident in India, the return may be verified by a person who holds a valid power of attorney (POA) from such company to do so.
The issue under consideration is regarding applicability of provision of section 43B on the registration fees collected from the customers on sale of the vehicles?
The issue under consideration is whether A.O. is correct in disallowing claim of stamp duty and registration charges by considering it as capital expenditure?
