Monthly Archive: December 2020

अगर SVA की वैल्यूएशन DVO के वैल्यूएशन से ज्यादा आती है तो कर अधिकारी धारा 50C के प्रावधान के अनुसार कौन सी वैल्यू लेगा?ITAT Mumbai ने 18.11.2016 को Sangeeta Vijay Kumar, Mumbai vs Acit 25(2) को इसका ऑर्डर पास किया है।

535 total views

535 total views अगर SVA की वैल्यूएशन DVO के वैल्यूएशन से ज्यादा आती है तो कर अधिकारी धारा 50C के प्रावधान के अनुसार कौन सी वैल्यू लेगा? ITAT Mumbai ने 18.11.2016 को Sangeeta Vijay Kumar, Mumbai vs Acit 25(2) को इसका…
Read more

50C, 50C(2), 50C(3), AY 2010-11, In Favour of Assessee, ITAT Mumbai

December 18, 2020

Is punitive charges paid to the railways disallowable u/s 37(1) by holding as penalty. Ans is No. Order passed by ITAT KOLKATA on Nov 20, 2020 in the case of RUNGTA MINES PVT. LTD.vs. ACIT.

388 total views

388 total views Is punitive charges paid to the railways disallowable u/s 37(1) by holding as penalty. Ans is No. Order passed by ITAT KOLKATA on Nov 20, 2020 in the case of RUNGTA MINES PVT. LTD.vs. ACIT. Is disallowance under…
Read more

14A, 14A r.w.r 8D, 37, 37(1), In Favour of Assessee, Kolkata tribunal

December 2, 2020

Is deduction under section 36 (1)(iii) for interest paid allowable when the relevant borrowed capital was given as interest free advance to sister concern for business expediency of the assessee. ITAT Jaipur passed the order on 11th Sept;2020 in the case of Kalya Awas Vikas (P). Ltd. v. ACIT

474 total views

474 total views Is deduction under section 36 (1)(iii) for interest paid allowable when the relevant borrowed capital was given as interest free advance to sister concern for business expediency of the assessee. ITAT Jaipur passed the order on 11th Sept;2020…
Read more

36(1)(iii), In Favour of Assessee, Interest on Borrowed Capital, Jaipur Tribunal

December 2, 2020

क्या होगा जब कोई चैरिटेबल ऑर्गनाइजेशन को 148 का नोटिस इस आधार पर मिलता है कि करदाता धारा 11 और 12 की छूट का अधिकारी 12AA मिलने के पहले के एसेसमेंट ईयर के लिए नहीं है? Nov 26, 2020 को ITAT BANGALORE ने second proviso to sec.12A(2) का हवाला देकर ऑर्डर पास किया है KARNATAKA STATE STUDENTS WELFARE FUND vs ITO.

630 total views

630 total views KARNATAKA STATE STUDENTS WELFARE FUND vs. INCOME TAX OFFICER (EXEMPTIONS) IN THE ITAT BANGALORE BENCH ‘C’ N. V. VASUDEVAN, VP & B. R. BASKARAN, AM. ITA Nos. 1458 to 1462/Bang/2018 Nov 26, 2020 Section 12AA, 147, 12AA, 11,…
Read more

11, 12, 12A(2) Second Proviso, 12AA, AY 2009-10, AY 2010-11, AY 2011-12, AY 2012-13, AY 2013-14, Bangalore Tribunal, Exemption, In Favour of Assessee, Second Proviso to section 12A(2)

December 2, 2020