Case Summary - Undisclosed Income
Summary and Review of Case Laws on Undisclosed Income u/s 68
Monday, 19 March 2018 15:43
Advance Tax paid Cannot be Treated as payment of tax, surcharge and penalty under PMGK Scheme - Delhi High Court
Published in
High Court Cases
Monday, 05 December 2016 15:17
Addition of Unaccounted Income u/s 68 Cannot be made on the basis of Unsigned, Undated Document found during Search - Delhi Tribunal
Published in
Tribunal Cases
Wednesday, 30 November 2016 14:44
Taxation of Gifts of Rs. 2.25 Crore - AO Has No Jurisdiction u/s 153A when the Assessment Attained Finality - Mumbai Tribunal
Published in
Tribunal Cases
Wednesday, 11 May 2016 13:50
Additional Evidence by Revenue after Assessment Completed Cannot be Admitted - Income tax Act Does Not Provide for Modification of the Order that has Already been Passed - Mumbai Tribunal
Published in
Tribunal Cases
Tuesday, 22 March 2016 13:49
Refusal to Grant Registration u/s 80G - Exemption u/s 11 and 12 cannot be denied merely because the activities of the Assessee Trust have resulted in profit or surplus - Delhi Tribunal
Published in
Tribunal Cases
Saturday, 05 March 2016 16:30
Validity of Reopening u/s 148 - AO can not mechanically issue notice u/s 148 merely on the basis of information allegedly received from DIT (Inv.) - Delhi Tribunal
Published in
Tribunal Cases
Tuesday, 01 March 2016 16:42
Search & Seizure u/s 132 - Addition on the basis of seized documents - When the Assessee offered a plausible explanation, It is not open to the AO to draw an inference on the basis of the projection in the document - Delhi High Court
Published in
High Court Cases
Sunday, 14 February 2016 14:11
Reassessment - AO has to, applying his mind to the materials, conclude that he has reason to believe that income of the Assessee has escaped assessment - Delhi Tribunal
Published in
Tribunal Cases
Saturday, 10 October 2015 16:22
Section 68 - Undisclosed Income - When purchase of shares is accepted in previous year, the sale of shares in the subsequent year can not be treated as undisclosed income - Delhi Tribunal
Published in
Tribunal Cases
Analysis of Transfer Pricing, International Transactions Case Laws
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Transfer Pricing Method - Whether Disallowing Claim of Taxpayer by following CUP Legitimate? - Is there a CUP?
The recent practice of the Indian revenue authorities (hereinafter “IRA”) have been notoriously disallowing the claim of the taxpayer towards… Read More -
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PE Test - Is Fixed place of business @ the disposal of foreign enterprise?
The relevance to determine existence of PE of a foreign enterprise earning income in India cannot be undermined particularly when… Read More -
Transfer Pricing - When functionally dissimilar the same should be excluded for benchmarking the international transactions - Mumbai Tribunal
TA Associates Advisory P. Ltd. vs. DCIT Read More
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