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ट्रिब्यूनल के द्वारा सेट एसाइड ऑर्डर को डिपार्टमेंटल रिप्रेजेंटेटिव के द्वारा लिए गए फाइनेंसियल ईयर के अगले फाइनेंसियल ईयर में 31 दिसंबर तक ऑर्डर किया जा सकता है बाद में नहीं
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Appeal filed manually instead of online. Proper opportunity should be allowed to file online.
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Appeal filed manually in time but online filed with delay. It was held that delay was occasioned due to technical issue and lack of knowledge regarding the duly introduced e-filing procedure and being first time. So it was directed to the learned Commissioner (Appeals) to decide the appeal of the assessee on merits after condoning the delay
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INCENTIVE IN FORM OF DEDUCTION OF 30% OF THE EMOLUMENTS PAID TO ADDITIONAL EMPLOYEES -SECTION 80JJA OF INCOME TAX ACT
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Addition u/s 68 cannot be made where the assessee explains the source of the capital contribution, established the identity of the creditor and also credit worthiness of the parties.
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On July 30, 2018 The High Court of Bombay held that no addition can be made in the hand of Company for share capital if the shareholders is having PAN And gave affidavit
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On Jul 16, 2018 it has been held by JAIPUR TRIBUNAL that denial of the claim on the basis of suspicion without any cogent material to show that the assessee has brought back his own unaccounted income in the shape of long term capital gain, the said action of the AO is not sustainable
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Penny Stock: Claiming of exemption u/s 10(38) is valid-transactions carried through Demat Account, banking channel, STT paid, No Sebi Enquiry and no specific finding against the assessee
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किसी एजुकेशन इंस्टीट्यूट द्वारा ट्रेनिंग एवं कंसल्टेंसी का कोई प्रोग्राम चलाया जाता है और उसमें आय होती हैं तो उस पर AO धारा 11 और 12 की छूट देने को इनकार नहीं कर सकता है अगर वह आय वेलफेयर एक्टिविटीज के लिए ही काम ली जाती हैं तथा वह आय स्कूल एजुकेशन आय का छोटा छोटा हिस्सा है
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अगर कोई पार्टनर जमीन या अन्य fixed assets पार्टनरशिप फर्म में केपिटल के रूप में लाता है तो पार्टनरशिप फर्म में जो वैल्यू बुक्स में दिखाई जाएगी उसको consideration मानकर कैपिटल गेन का कैलकुलेशन होगा इसमें धारा 50C नहीं लगेगी