#section 143(3)
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6,168 articlesIncome Tax
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Order set aside as was based on lone basis that case is not covered under instruction no. 1914 dated 02.12.1993
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Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
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Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted
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Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
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Penalty u/s. 271(1)(b) not leviable as non-compliance was due to bonafide reasons
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Income Tax
Indexation from date of acquisition by previous owner available in case of transfer of asset under will
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Income Tax
Exemption u/s 54F are beneficial provisions and hence are to be construed liberally
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Income Tax
Waiver of loan not taxable u/s. 28(i) as it is not a business income
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Provisions of section 54F are beneficial provisions and are to be considered liberally
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Section 10AA of Income Tax Act not prescribed any time limit for export realization
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Initiation of penalty proceedings u/s 271(1)(c) without statutory notice is not acceptable
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Sufficient time to comply with section 143(2) notice & valid notice u/s 142(1)(ii) is mandatory
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Order passed after due application of mind not treatable as erroneous & prejudicial to interest of revenue
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Income Tax
