High Courts

Summary and Review of Case Laws Decided by High Courts

Displaying items by tag: 40A(2)(b)

Monday, 30 January 2017 15:54

Reference u/s 55A - AO is not Entitled to Determine the Fair Market Value when he did not find the Consideration to have been Understated - Punjab & Haryana High Court

Reference u/s 55A - Punjab & Haryana High Court

PCIT vs. Quark Media House India Pvt. Ltd. Mohali

Published in High Court Cases

Friday, 22 January 2016 14:46

When its merely one of emphasis on facts on which there is no dispute, this is surely an exercise within the jurisdiction of the High Court - Supreme Court

When its merely one of emphasis on facts on which there is no dispute, this is surely an exercise within the jurisdiction of the High Court - Supreme Court

Ganapathy & Co vs. Commissioner of Income Tax

Published in Supreme Court Cases

Saturday, 09 January 2016 16:07

Section 2(22)(e) - Where the Assessee Company is not a shareholder no addition could be made u/s 2(22)(e) of the Act, as deemed dividend

Section 2(22)(e) - Where the Assessee Company is not a shareholder no addition could be made u/s 2(22)(e) of the Act, as deemed dividend

Mahavir Inductoment Pvt. Ltd. vs. Asstt. Commissioner of Income Tax

Published in Tribunal Cases

Friday, 21 August 2015 19:37

Section 40A(2)(b) - When there is no rebuttal on facts no interference in the impugned order is warranted - Additions of Commission u/s 40A(2)(b) and undelivered notices u/s 133(6) unjustified - Delhi Tribunal

Section 40A(2)(b) - When there is no rebuttal on facts no interference in the impugned order is warranted - Additions of Commission u/s 40A(2)(b) and undelivered notices u/s 133(6) unjustified - Delhi Tribunal

ACIT vs. Ebiz Com (P) Ltd

Published in Tribunal Cases

Search - Summary

Categories
Supreme Court Cases (16) High Court Cases (200) Tribunal Cases (119)

Sections

2(7) 2(15) 2(22) 2(22)(e) 2(b) 4(i) 9(1) 10(2) 10A 10B 11 12 12A 12AA 13 14 14(A) 14A 22 23 24 28 32 35 35(2A) 35A 35D 36 36(1) 36(1)(ii) 36(1)(iii) 36(2) 37 37(1) 40(A) 40(a)(i) 40(a)(ia) 40(a)(iii) 40A 40A(2)(b) 40A(3) 40B 41 41(1) 43 43(5) 43B 44 44AB 45 47 48 50(2) 50B 50C 54 54(G) 54F 55A 68 69 69C 71(2) 72 73 80G 80HHC 80IA 80IB 80IB(7A) 80IC 80P 90 92 92C 92CA 92F 111A 115AC 115AD 115BBE 115JA 115JB 115WE 115WG 124 127 132 132(4) 133 133(6) 133A 139 139(1) 142(2A) 143(2) 143(3) 144(3) 144C 145 145(3) 147 148 150 151(2) 153A 153C 154 155(2) 158 158BB 158BC 158BE 158BFA 159(2) 192 194A 194C 194I 194J 195 199 201 201(1) 201(1A) 206C 244(1A) 244A 245 245C 245D 252 254 254(2A) 260A 263 264 269SS 271 271(1)(b) 271(1)(c) 271AAA 271D 274 276B 282 292C Rule 8D Rule 46A

Newsletter
Subscribe to our newsletter and stay updated on the latest developments and special offers!

Most Popular Case Summary

Default
Title
Date
Random

+Read More

Cholamandalam MS General Insurance Company Ltd. vs. ITO

2018-11-21 10:17:57

Cholamandalam MS General Insurance Company Ltd. vs. ITO
Read More
+Read More

AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT.LTD. vs. CIT

2018-11-01 08:23:00

AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT.LTD. vs. CIT
Read More
+Read More

Powers of CIT(A) - CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment - CIT(A) cannot touch upon an issue which does not arise from the order of the assessment - Delhi Tribunal

2016-04-27 09:37:00

Bikram Singh vs. DCIT
Read More

load more hold SHIFT key to load all load all

Recommended Articles

Share With Us

Have you done Analysis of any Case? Tell Us About It.

ABOUT TAXPUNDIT

Taxpundit.org provides Income Tax Case Laws, Circulars, Notification, Orders, Press Releases etc. to Members without any subscription.

Subscription is for extra tools, features and functionalities.

Newsletter

Site Menu

Secured Site by Alpha SSL

PCI Compliance

CCAvenue