Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791

B.P.Mundra

मानवता से काम करें मन के सारे काम अपने आप हो जायेंगे

इस महीने के इम्पोर्टेंट काम
  • Home
  • GST
  • Cases Income tax
  • MCA
  • Subsidy
  • TDS
  • About Us
  • contact us
  • Login
    • Admin Login
    • Staff Login
    • User Login
  • Loan
  • Apply for job
  • Click Here
  • HOW TO
  • To file ITR for AY 2022-23 kindly give details (and also evidence if yes) of following
  • Categories
    • Articles
    • Authority
    • Benami Transactions (Prohibition)
    • client
    • Constitution of India
    • Finance Act 1994
    • formalities to be completed
    • GST
    • Happiness
    • HOW TO
    • Income Tax
    • Indian Evidence Act 1872
    • Job Application
    • MCA
    • Office system
    • Papers required for filing
    • Principal of mutuality
    • rajasthan public trust
    • Smile
    • Subsidy
    • work report

Monthly Archive: October 2020

B.P.Mundra > 2020 > October

Business or rental income : The Court took into consideration the Intention of the Assessee, the kind of services rendered including range of common facilities and amenities to the occupiers, also have revenue sharing agreement clearly point out that the Income is from Business. City Centre Mall Nashik Pvt. Ltd Bombay High Court decided on 13th January, 2020 and SLP dismissed by the Supreme Court

 259 total views

 259 total views The Pr. Commissioner Of Income … vs City Centre Mall Nashik Pvt. Ltd on 13 January, 2020 Bench: Nitin Jamdar, Makarand Subhash Karnik       IN THE HIGH COURT OF JUDICATURE AT BOMBAY            ORDINARY ORIGINAL CIVIL JURISDICTION                 INCOME TAX APPEAL…
Read more

Bobmay High Court, Business or rental income, Question of reasoning in the decision

October 19, 2020

GST में ध्यान रखने योग्य बातें

 344 total views

 344 total views GST में ध्यान रखने योग्य बातें 1. चाहे कोई भी टर्नओवर नहीं हो Nil काबी जीएसटी रिटर्न भरना आवश्यक है अन्यथा पेनल्टी लगेगी। 2. अगर जीएसटी नंबर सेंड कर दिया है तो भी gstr-10 भरना आवश्यक है। अन्यथा…
Read more

Articles, GST

October 19, 2020

Calendar -Due Due dates as per income tax Act

 225 total views

 225 total views Due Dates as per income tax act

Cases Income tax

October 17, 2020

speech in CA Institute Jaipur Chapter 20201015 Search & Seizure

 184 total views

 184 total views speech search 20201015 (1)

Articles

October 14, 2020

Search and Seizure- No seizure of jewellery when it is stock of the assessee as the protection is provided in proviso appearing after sub clause – (iii) to sub Section (1) of Section 132 for stock. Further Satisfaction note clearly disclosed that formulation of “reason to believe” was post search and seizure. Action of search and seizure is bad in law. Saddle the Deptt. with costs at Rs.50,000/-. KHEM CHAND MUKIM Vs.Principal Director of Income Tax. Jan 9, 2020 IT-CASES-214-2020

 301 total views

 301 total views KHEM CHAND MUKIM vs. PRINCIPAL DIRECTOR OF INCOME TAX & ORS. HIGH COURT OF DELHI VIPIN SANGHI & SANJEEV NARULA, JJ. W.P.(C) 5343/2019 Jan 9, 2020 (2020) 186 DTR 0145 (Del), (2020) 313 CTR 0014 (Del), (2020) 423…
Read more

131(1A), 132, 132(1)(c), 132(1)(iii), 132(1)(v), 132B, 2018-19, AY 2015-16, AY 2016-17, AY 2017-18

October 11, 2020

Section 132 When no incriminating material is shown by the Ld. AO therefore disallowance made only on ad-hoc basis is not permissible under the Income Tax Act. SHARUK PASSI & ANR. vs.DCIT ITAT Delhi order on Mar 19, 2020. IT-CASES-213-2020

 277 total views

 277 total views Order in brief Section 143 assessment completed without giving any adverse finding on issue categorically inquired. Now merely creating a doubt of the same issue does not suffice the Assessing Officer to reopen the case u/s 148 of…
Read more

132, 143(3), 147, 148, addition on adhoc basis, Adhoc addition, AY 2005-06, AY 2012-13, Delhi, Delhi Tribunal, In Favour of Assessee, incriminating material

October 11, 2020

Section 132,148 Cancelled receipt of Rs. 11 lacs showing total transaction of Rs. 61 lacs signed by Sanjeev on behalf of Romy was found and Romy surrendered Rs. 11 Lacs only. AO has not confronted contents of said receipts from S. Addition made of Rs. 50 Lacs is deleted in the absence of any other corroborative material before AO. ROMI LAL NANDA vs.ITO. ITAT Delhi order date 28.9.2020. IT-CASES-212-2020

 269 total views

 269 total views ROMI LAL NANDA vs. INCOME TAX OFFICER IN THE ITAT DELHI BENCH ‘G’ R.K. PANDA, AM & SUCHITRA KAMBLE, JM. ITA No. 792/Del/2016 Sep 28, 2020 Section 132,148  AY 2008-09 Decision in favour of: Assessee   Section 132 Cancelled receipt…
Read more

131(1), 132, 147, 148, 68, AY 2008-09, Delhi, Delhi Tribunal, Dumb, In Favour of Assessee, incriminating material

October 9, 2020

Section 132, 153A Assessment was completed under section 143(1). Completed assessments can be interfered with by A.O. while making assessment under section 153A only on basis of some incriminating material unearthed during course of search or requisition of documents or undisclosed income or property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment. ACIT v. SHRI SURENDRA KUMAR GUPTA 30.9.2020 Delhi ITAT IT-CASES-211-2020

 235 total views

 235 total views ASSISTANT COMMISSIONER OF INCOME TAX vs. SHRI SURENDRA KUMAR GUPTA IN THE ITAT DELHI BENCH ‘D’ BHAVNESH SAINI, JM & B.R.R. KUMAR, AM.   ITA No. 1218/Del./2017 Sep 30, 2020 Section 132, 153A AY 2012-2013 Decision in favour…
Read more

132, 153A, AY 2012-13, Delhi, Delhi Tribunal, In Favour of Assessee

October 8, 2020

Section 80IBA: 100% OF NET PROFIT FROM THE BUSINESS OF AFFORDABLE HOUSING PROJECT. Author B. P. Mundra F.C.A.

 260 total views

 260 total views Please click on the below link to open 80IBA Affordable Housing Project  

80IBA, Author, B. P. Mundra, Deduction on Affordable Housing Scheme

October 5, 2020

Categories

  • 2002 (1)
  • Articles (74)
  • Authority (1)
  • Benami Transactions (Prohibition) (1)
  • client (58)
  • Constitution of India (2)
  • Cr.P.C. (1)
  • Due dates (1)
  • Finance Act 1994 (0)
  • formalities to be completed (6)
  • GST (59)
  • Happiness (4)
  • HOW TO (47)
  • HUF Property (1)
  • Income Tax (293)
  • Indian Evidence Act 1872 (1)
  • invalid notice (1)
  • Job Application (0)
  • MCA (3)
  • Notice 148 (0)
  • Office system (9)
  • Papers required for filing (6)
  • PMLA Act (1)
  • Principal of mutuality (1)
  • rajasthan public trust (2)
  • Smile (7)
  • Subsidy (5)
  • work report (2)
  • Archives

    • December 2022
    • October 2022
    • September 2022
    • August 2022
    • July 2022
    • June 2022
    • May 2022
    • April 2022
    • March 2022
    • February 2022
    • January 2022
    • December 2021
    • November 2021
    • September 2021
    • August 2021
    • July 2021
    • June 2021
    • May 2021
    • April 2021
    • March 2021
    • February 2021
    • January 2021
    • December 2020
    • November 2020
    • October 2020
    • September 2020
    • August 2020
    • July 2020
    • June 2020
    • May 2020
    • April 2020
    • March 2020
    • February 2020
    • January 2020
    • December 2019
    • November 2019

    Recent Posts

    • Q: Whether outstanding demand from a company can be recovered u/s 179 from the director of the company without pointing out that non-recovery was on account of gross negligent, misfeasance or breach of duty on part of the Director in relation to the affairs of the company? The answer was given by The Hon’ble High Court Of Gujarat on dated 16.12.2022
    • 48th GST Council recommendation. Very useful to note
    • Q: Can income tax officer order for Provisional attachment of cash, bank, any property belonging to the assessee? HIGH COURT OF GUJARAT passed the order on dated 29/11/2022.
    • Question Whether van rent received and paid by the educational institute appearing in both side of income of expenditure account will be counted for calculating turnover of the assessee to allow the benefit U/s 10(23C) of the Act. ITAT AMRITSAR BENCH, AMRITSAR passed the order on 10.8.2022 in thc case of Baba Farid Public Welfare Society vs. ITO (Exemptions), Ward, Amritsar
    • Bail can be granted in PMLA cases on the ground of serious medical condition. there is no longer rigor of said two conditions under the Original Section 45(1)(ii) of the PML Act for releasing the petitioner on bail.On filing SLP by the department, SUPREME COURT OF INDIA on dated date 20.10.2022 Imposed cost of Rs. 1 lac holding as it is unnecessary SLP. Section 45(1)(ii)