409 ITR

Income Tax Case Laws, Section 14A

Karnataka H.C : Neither assessing authority nor Dispute Resolution Panel has recorded specific finding as to whether the assessee has incurred specific expenditure or not even when the ingredients of section 14A are satisfied in the case of the assessee and the assessing authority has categorically specified the expenditure for such dis allowance

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High Court Of Karnataka Pr. CIT And Ors. vs. Goldman Sachs Services Pvt. Ltd. Section 14A, 260-A and Rule 8D […]

Featured, Section 80-O

Bombay H.C : The Tribunal sought to have held in view of the consistent stand of the respondent for the assessment years 1985-86 to 1991-92 that the entirety of the net receipts of the Appellant were eligible for deduction under section 80-O of the Act, he had no jurisdiction to take the view that a portion of such receipts was attributable to alleged “routine services” in the present year in the absence of any change in the facts and circumstances

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High Court Of Bombay SGS India (P) Ltd. vs. Joint Commissioner Of Income Tax Section 80-O Asst. Year 1992-93, 1994-95,

Section 92C, Sec. 271(1)(c )

Delhi H.C : Present appeal by the Revenue under Section 260A of the Income Tax Act, 1961(the Act, for short) in the case of M/s Sinosteel India Limited (respondent-assessee, for short) impugns the order dated 29th January, 2018 passed by the Income Tax Appellate Tribunal (Tribunal) deleting penalty for concealment of income under Section 271(1)(c)

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High Court Of Delhi Pr.CIT vs. Sinosteel India Pvt. Ltd. Section 92C, 271(1)(c) Sanjiv Khanna & Chander Shekhar, JJ. Income

Sec. 40(a)(ia), Section 40

Punjab & Haryana H.C : The Hon’ble ITAT has erred in deleting the addition of Rs.95,31,276/-made under Section 40(1)(ia) for non deduction of TDS on payment made for job works by holding that the second proviso to Section 40(a)(ia) has a retrospective effect and is applicable o the applicant for the relevant assessment year whereas the said provisions of Section 40(a)(ia) are prospective in operation w.e.f. 01.04.2013 as also held by the Hon’ble Kerala High Court in the case of Thomas Geo ge Muthoot Vs. CIT (ITA No. 278 of 2014)

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High Court Of Punjab & Haryana Pr. CIT vs. Shivpal Singh Chaudhary Section 40(a)(ia) Asst. Year 2012-13 Ajay Kumar Mittal

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