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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

 224 total views

 224 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…
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Bobmay High Court, Business or rental income, Question of reasoning in the decision

October 19, 2020

GST में ध्यान रखने योग्य बातें

 277 total views

 277 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…
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Articles, GST

October 19, 2020

Calendar -Due Due dates as per income tax Act

 199 total views

 199 total views Due Dates as per income tax act

Cases Income tax

October 17, 2020

speech in CA Institute Jaipur Chapter 20201015 Search & Seizure

 158 total views

 158 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

 267 total views

 267 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…
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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

 242 total views

 242 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…
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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

 230 total views

 230 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…
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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

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 205 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…
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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.

 230 total views

 230 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

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    Recent Posts

    • Question: Whether penalty u/s 270A can be saved for deduction claimed as business deductible expenditure for payment of Cess on income tax and surcharge in any previous year?
    • Series: Notice u/s 148 recd. What to do Check list: point first : Pls see the date and time of digitally signing of the Ld. AO and digitally granting of approval by the Prescribed Authority. HIGH COURT OF ALLAHABAD decided on SEPTEMBER  8, 2022 
    • Question: Can AO reassessment order frame without considering the objection to the reopening of the assessment under section 147 of the IT Act? HIGH COURT OF ORISSA passed the order on this issue.
    • Whether remuneration to partner should be first allowed or brought forward business losses should be first set off? Ahmedabad tribunal decided the issue is very useful.
    • Question: Whether penalty imposed under section 270A is to quashed when AO as well as assessee has used the same details to arrive at different conclusions i.e. differing quantum of disallowances under section 14A of the Act. High Court of Delhi decided on this issue on May 31, 2022.