Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 234

Sec. 234A, Sec. 234B, Sec. 234C

S.C : Whether Section 234-B applies to proceedings of the Settlement Commission under Chapter XIX-A of the said Act?

Avijit Das / March 5, 2019

Supreme Court Of India Kakadia Builders Pvt. Ltd. & Anr. vs. ITO & Anr. Section 234A, 234B, 234C Abhay Manohar […]

Delhi H.C : The petitioner impugns the constitutional validity of Section 234E of the Income Tax Act, 1961 (the ‘Act’) and also seeks quashing of the fee imposed upon the petitioner as an assessee by the tax department and upheld by the Commissioner of Income Tax (Appeals)

Avijit Das / December 20, 2018

High Court Of Delhi Biswajit Das vs. Union Of India & Ors. Section : 234E Sanjiv Khanna & Anup Jairam

Sec. 245C, Income Tax Case Laws, Sec. 234B, Section 154

Madras H.C : Where any such amendment has the effect of reducing the assessment or otherwise reducing the liability of the assessee or the deductor or the collector, the Assessing Officer shall make any refund which may be due to such assessee or the deductor or the collector

Avijit Das / August 6, 2018

High Court Of Madras Union Of India And Others vs. Dr. L. Subramanian And Another Section 245C, 234B, 154 Asst.

Sec. 143(3), Sec. 153C, Sec. 234A, Section 153

Madras H.C : The assessment, in respect of the private limited company was completed under Section 143 (3) read with Section 153(C) read with Section 153A of the Income Tax Act

Avijit Das / April 28, 2018

High Court Of Madras Vasan Health Care Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 143(3), 153(C), 234A Asst.

Section 132, Sec. 234C, Section 263

Uttarakhand H.C : Where a return of income could not be filed by the assessee due to unavoidable circumstances and such return, of income is filed voluntarily by the assessee or his legal heirs without detection, by the Assessing Officer

Avijit Das / January 10, 2018

High Court Of Uttarakhand Harish Kumar Gupta vs. CCIT & Ors. Section 132, 234C, 263 Rajiv Sharma, J. Writ Petition

Section 69, Sec. 234A, Sec. 234B

Allahabad H.C : The Tribunal was justified in confirming the demand of interest u/s 234-A and 234-B of the Income Tax Act

Avijit Das / November 9, 2017

High Court Of Allahabad Mahabeer Prasad Jain vs. CIT Section 69, 234A, 234B Abhinava Upadhya And Ashok Kumar, JJ. IT

Sec. 234A, Section 119

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

Avijit Das / November 1, 2017

High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No.

Sec. 244A, Sec. 234A, Sec. 234B, Sec. 234C

S.C : An assessee was entitled to interest under section 244A, when refund arose to it on account of interest partially waived off under sections 234A to 234C by an order of Settlement Commission

Avijit Das / November 1, 2017

Supreme Court Of India Lakshmanya & Co. vs. CIT Sections : 244A, 234A, 234B and 234C Rohinton Fali Nariman And

Sec. 234B, Sec. 234D

Madras H.C : Interest under section 234B can be charged only upto stage of section 245D(1) and not section 245D(4)

Avijit Das / October 6, 2017

High Court Of Madras N.Chellakutty (HUF) vs. Income Tax Settlement Commission, Chennai Section 234B, 245D Assessment years 1990-91 to 2000-01

Income Tax Case Laws, Sec. 234B, Sec. 245C

Gujarat H.C : While passing an order under Section 245D(4) of the IT Act is justified in charging the interest on he difference of the amount disclosed at the time of making application under Section 245C(1) of the IT Act and the amount determined while passing the order under Section 245D(4), under Section 234B of the IT Act a ter taking into consideration, the provisions of section 234B(2A) or not?

Avijit Das / July 19, 2017

High Court Of Gujarat Devdip Malls Developers (P) Ltd. & Ors. vs. Secretary, Income Tax Settlement Commission & Anr. Section

Post pagination

1 2 … 15 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top