Advocate R. Rajagopalan

Claim for deduction, omitted in the return can be made before appellate authorities

Income Tax - Very often the tax payer realises that he omitted to claim certain deductions, only long after he had filed the return. The circumstances would be such that the tax payer would not be even eligible to file a valid revised return. ...

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Section 41(1) applies to Unpaid dues, whose recovery is time barred

Commissioner of Income Tax Vs Chipsoft Technology Pvt Ltd(Delhi High Court) - Time-barred unpaid dues - Unpaid dues of employees, whose recovery is time barred, cease to be employer's liability and have to be added under section 41(1)...

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In Scrutiny Assessment A.O cannot totally ignore information given in revised belated return

Commissioner of Income Tax Vs M/s.NEPC India Limited (Madras High Court) - The assessee-company initially filed u/s 139(1), a return supported by regular accounts, and showing substantial book profit and offering MAT. However thereafter its accounts came to be inspected by the Registrar of Companies who gave certain directions to modify its Annual Accounts. On the basis o...

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Recent Posts in "Advocate R. Rajagopalan"

Section 41(1) applies to Unpaid dues, whose recovery is time barred

Commissioner of Income Tax Vs Chipsoft Technology Pvt Ltd(Delhi High Court)

Time-barred unpaid dues - Unpaid dues of employees, whose recovery is time barred, cease to be employer's liability and have to be added under section 41(1)...

Read More

In Scrutiny Assessment A.O cannot totally ignore information given in revised belated return

Commissioner of Income Tax Vs M/s.NEPC India Limited (Madras High Court)

The assessee-company initially filed u/s 139(1), a return supported by regular accounts, and showing substantial book profit and offering MAT. However thereafter its accounts came to be inspected by the Registrar of Companies who gave certain directions to modify its Annual Accounts. On the basis of those directions the assessee revised ...

Read More

Claim for deduction, omitted in the return can be made before appellate authorities

Very often the tax payer realises that he omitted to claim certain deductions, only long after he had filed the return. The circumstances would be such that the tax payer would not be even eligible to file a valid revised return. ...

Read More
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