CASE SEARCH - Subject Wise Select Subject : Income from undisclosed sources Appeal (High Court) Reassessment Search and seizure Business income Penalty under section 272A(2)(k) Capital gains Penalty under section 271(1B) Accounting method Assessment Income deemed to accrue or arise in India Re-assessment Deduction under section 80P(2)(d) Deduction under section 80P(2)(c)(ii) Transfer pricing Rectification Rectification under section 154 Appeal [Tribunal] Appeal [CIT(A)] Business expenditure Computation of book profits under section 115JB Income from other sources Recovery proceedings Deduction under section 10A Penalty under section 271(1)(c) Penalty under section 271B Penalty under section 271(1)(b) Writ Tax deduction at source Advance Rulings Faceless assessment Writ petition Depreciation Business deduction under section 36(1)(iii) Deduction under section 80P Capital or revenue expenditure Notice issued under section 144C Business disallowance under section 40A(2)(b) Charitable trust Return of income Deduction under section 80-IB Rectification under section 254(2) Revision under section 263 Best judgment assessment Return Filing of return Deduction under section 80-IA Attachment order Penalty under section 271G Vivad Se Vishwas Scheme, 2020 Dividend Survey Business disallowance under section 43B Business deduction under section 36(1)(viia) MAT Presumptive income under section 44AD Deduction under section 10B Disallowance under section 14A Refund Deduction under section 80-IC Deduction under section 80HHB Double taxation relief Business income under section 41(1) Order of CIT(A) Deduction under section 80-IAB Penalty under section 271C INCOME TAX ACT, 1961 Head of income Deduction under section 10AA Deduction under section 80P(2)(a)(i) Constitution of tribunal Rectification of mistakes Recovery Miscellaneous Application to recall Tribunal order Business disallowance under section 40(a)(b) Business disallowance under section 40(a)(ia) Business income under section 28(iv) Disallowance made under section 14A Charitable object Business deduction under section 35(1)(ii) Gift Business deduction under section 36(1)(va) Business disallowance under section 40A(7) Business deduction under section 36(1)(iv) Writ Appeal Income from house property Transfer of case Review of order Reassessment under section 147 Deduction under section 80-IA(4)(iv) Fee under section 234E Eligibility for availing benefit under DTVSV Business loss Search and Seizure Assessment under section 153A Income Business loss/Bad debts Business disallowance under section 40(a)(i) Business deduction under section 36(l)(va) Business expenses Business deduction under 36(1)(va) Business deduction under section 35(2AB) Penalty under section 271(1) (c) Disallowance under section 14A read with rule 8D-Revision under section 263 Penalty under section 27(1)(c) Business deduction under section 36(1)(via) Deduction under section 80M Business disallowance under section 40(b) Penalty under section 271CA Business expenditure under section 36(1)(iii) Assessment under section 153A Business deduction under section 36(1)(vii) Exemption under section 10(38) Interest under section 234A Appeal Deduction under section 80G Speculative business Business disallowance under section 40A(3) Writ -- Maintainability Deduction under section 80-IA(4) Exemption under section 10(23B) Review petition Prosecution Reference to Valuation officer Agricultural income Exemption under section 10(1) Exemption under section 11 Interest under sections 234A, 234B and 234C Levy of fee under section 234F Exemption under section 10(2A) Deduction under section 80HHC Benami Transactions Benami property and benami transactions Prohibition of Benami Property Transactions Property held benami liable to acquision vis-a-vis liable to confiscation Penalty under section 271F Revision under section 264 Foreign tax credit (FTC) Liability in special cases Loss Deduction under section 36(1)(va) Weighted deduction under section 35(2AB) Capital or revenue receipt CBDT Business deduction under section 35AD Penalty under section 271FA Double taxation relief Addition under section 56(2)(vii)(b)(ii) Penalty under section 271D Deduction under section 80P (2)(d) Ressessment - Notice under section 148A(b), issued to deceased Presumptive taxation under section 44AD Tax deducted at source Business deduction under section 35D Deduction under sections 80A(5) and 80P Presumptive Taxation Deduction of tax at sources Tax Recovery Deduction under section 80-IB(10) Business disallowance under section 36(1)(va) Reassessment--Addition of cash deposits and sundry creditors Disallowance under section 36(1)(iii) Revision under section 263 by CIT Deduction under section 33AB Deduction under section 36(1)(vii) Disallowance under section 36(1)(viia) Reopening of assessment Interest-tax Nature of expenditure Income from House Peoperty Tax Deducted at Source Exemption under section 10(23C)(vi) Demand under section 200A TDS credit Deduction under section 80-IA(4)(iii) Interest under sections 234B & 234C Business disallowance under section 43B(a) Penalty under section 43 Business deduction under section 36(1)(viii) Unrealized forex gain Deduction under section 80-IA(7) Refund of TDS Business deduction under section 35 Application for settlement of case Penalty under section 271AAB Salaries Perquisite Penalties under sections 271(1)(b) and 271F Penalty under section 272A(1)(c) Direct Tax Vivad Se Vishwas Scheme, 2020 Double Tax Releif (sec 90) Income from other person Penalty under section 271A Waiver of interest under section 220(2A) Business deduction under section 36(1)(1)(iii) Penalty under section 221 Taxation under section 115BBE Income from undisclosed souces Deduction under section 43D Business deduction under section 35(1)(iii) and 35AC Income Declaration Scheme, 2016 Appeal to CIT(A) Deduction under section 80P(2)(b)(i) Double Tsxation relief Exemption under section 10(26) Exemption under section 10(10AA) Tax on Income referred to in section 68 Ressessment Trransfer pricing Exemption under section 10(23C) Appeal [Supreme Court] Transfer princing Insurance business Valuation Application for immunity under section 270AA Assessment under section 144B Late fee under section 234E Best judgment assessment under section 144 Company Interest under section 234D Exemption under section 10(10AA)(i) Penalty under section 270A Shipping business Powers of CIT(A) Penalty under section 272A(1)(d) IT Return Transfer prcing Assessment under section 153C Black Money (Undisclosed Foreign Income and Assets) Income Tax liability Double Taxation Relief Foreign tax credit Business deduction under section 36(1)(ii) Capital gains--Computation of Deduction under section 80JJA Application for rectification Deductions under section 80-IA(4) Assessment under section 153A or 153C Order of CIT (A) Settlement of case Applicability of Section 44BBB Accounrting method Dividend distribution tax Assessment order Salary Assessment of trust Transactions not regarded as transfer Offence under section 276B Offence under section 276B r.w. section 278B Deduction under section 80-IA(4)(1) TDS Addition under section 56(2)(viib) Interest income on external commercial borrowings Deduction under section 80-IB(11A) Penalty under sections 271D and 271E Penalty under section 271AA Business disallowance under section 40A(9) Business deduction under section 35(1)(iv) Capital or deferred revenue expenditure Penalty under section 271(1)(a) Penalty under section 271AAB(1)(a) Deduction under section 80-IB(4) Presumptive taxation under section 44DA Assessment-Order passed under section 143(3) read with section 144C(13) in the name of non-existing entity Penalty uunder section 271(1)(c) Order of (CIT(A) Income under undisclosed sources Black money Addition under section 43CA Power of CIT(A) Recovery of court Amalgamation Release of seized cash currency Business deduction under section 36(1)(v) Deduction under section 80HHE Assessment - Notice under section 143(2)- Penalty under section 271AAB(1A) Settlement Commission Corporate tax Fees under section 234E Charitable trsut Disallowance under section 40(b)(iv) Revisiion under section 263 Recovery of tax Deduction under section 80JJAA Exemption under section 10(23C)(iiiab) Exemption under section 10 Exemptions under sections 10(10) and 10(10AA) Interest under section 234B Asessment Interest under section 234C Exemption under section 10(23C(vi) Disallownace under section 14A Tansfer pricing Capital loss Incomme from undisclosed sources TDS Credit Survey under section 133A Tax collected at source Computation of profit Offences Exemption under section 10(22) Deduction under section 80-O Business disallowance under section 43B(f) Disciplinary Proceedings Initiated Penalty under section 271D/271E Assesment Trannsfer pricing MAT credit Income from unexplained sources Income from undisclosed sources--Addition under section 69 Defective return Assessment under section 153(3) Disallowance under section 40(b) Taxation under section 115BBD Writ--Accrual of interest income Review Penalty under section 271E Interest on refund Taxability of receipts Appeal (Supreme Court) Taxability under section 115BBC Tax credit in respect of tax paid on deemed income relating to certain companies. Business deduction under section 36(1) Exempt Income Exempt income Educational institution Appeal under section 248 Double taxation services Transfer picing Taxation under section 44BB Capital revenue expenditure Deduction under section 54F Exemption under section 10(46) Kar Vivadh Samadhan Scheme, 1998 (KVSS) Reassessment--Validity of Deducation under section 80-IA Incomed from undisclosed sources Taxation as per section 115BBE Double taxation relied Deduction under section 80-IB(11C) Deduction under section 80-IE Income deemed to accrue on arise in India Deduction under section 10A/10AA Income fronm undisclosed sources Business income under section 41(2) Business disallowance under section 40(a)(ii) Compounding of offences Deduction under section 80P(2) Tax on shipping business of non-residents Registration under section 10(23C)(via) Exemption under section 10(10C) Addition on account of difference between physical stock and valued stock Income under section 234D Interest under section 244A on refund Depreciaion Business deduction under ection 36(1)(iii) Stay of demand Business expenediture CIT Rectification mistake Penalty under section 271FAA Transfer pricing-TP adjustment Time limit for completion of assessment, reassessment and recomputation Certificate under section 80G Dividend Distribution Tax Penalty under section 271AAA Order of Tribunal Order of Settlement Commission order Deduction under section 80P(2)(a)(iii). Revenue or capital expenditure Penalty under section 271/E Reopening of assessment under section 147 Power of CBDT Capital or revenue exenditure Refund under section 245 Penalty under section 272A(2)(e) Stay of disputed demand Power of Tribunal Prosecution under section 276C VSV Scheme, 2020 Assessments and reassessments under section 153 Tax under section 115BBE Disallowance under section 40(a)(ia) Intimation under section 143(1)(a) Penalty under section 271AAC Capital gains--Computation Filing of Revised Return Approval under section 80G Penalty under section 201(1A) Income deemed to accrue or arise in India under section 9(1)(vii) Income for undisclosed sources Promotion to the post of "Tax Assistant" Transfer of pricing Business disallowance under section 50A(3) Assessment under section 144C DTVSV scheme Application under section 12AA and 80G Deduction under section 80C Denial of exemption under section 11 Iaxability od dividend Prosecution under section 276C(2) Penalty in relation to undisclosed foreign income and asset Tonnage Tax Scheme Tonnage tax scheme Charitable purpose Religious trust Penalty for failure to deduct TDS Transfer of assets Levy of interest under section 220(2) Capital or revenue loss Income from housing property Deduction under section 10AA(1) Presumptive taxation under section 44BB Presumptive taxation under section 443BB Exemption under section 10(37) Cash Credit- Application under section 254 Rivision before high court Disallowance under section 40A(3) Search and seizer Notice under section 143(2) Offence under section 276CC Income deemed to accrue or arise in india Deduction under section 80-IB/80-IE Deduction under section 44C Claim of TDS and IGST payments Business deduction under section 32AC Prosecution under section 276CC Business expenditure under section 40A(2)(b) Scrutiny assessment Deduction under section 80-IA(8) Disallowance under section 43B(c) Penalty under sections 271A & 271B Fringe benefit tax Presumptive taxation under section 42 Powers of CBDT Tax deducted at sources Business disallowance under section 40(b)(v) Disallowance unde section 14A Business income under section 28(va) Penalty under section 270A(9) Income tax authorities Applicability of special tax rate under section 115BBE Notice of demand Rectification undert section 154 Charitable society Business deduction under section 31 Exemption under section 54F Disallowance under section 14A read with rule 8D(2) Book profit under section 115JB Business income Addition under section 43CA Reassessmment Business disallowance under section 40A(2) Expmption under section 10(23C)(iiiad) Company in liquidation Exemption of capital gains under Article 13(4) Presumptive taxation under section 444AD Business Cash credit Best Judgment asessment- Offence and prosecution Registration under section 80G Credit of TDS Offences and penalties Recovery of the Disallownace under section 40(a)(ia) Method of accounting Penalty under sections 271A and 271B Notice under section 148 Tax under section 115AD Double Taxes Refund of tax Capital gains--Exemption under section 54EE Insolvency and Bankruptcy Code, 2016 Intimation under section 143(1) Order under section 142(2A) Determination of ALP Income from undisclosed sources--Addition under section 68 Exemption under section 10(34) Double t axation relief Deduction under section 80-IB/80-IC Deduction under section 80GGA CBDT Circular Disallowance of deduction under section 35AD Capital Gain Succession of property under Hindu Law CBDT-Power Order of [CIT(A)] Business disallowance under section 41(1) Business deduction under section 35A Deduction under section 35DD Registration under section 12AA Bar against direct demand on assessee Deduction under section 42 Assessees Exemption under section 10(10) Interest Capital gains under section 45(3) Double tayation relief Deduction under section 80-IA (4) Offences under sections 276C(1) and 278 Taxability under section 43CA Assessee-in-default - Income deemed to accrue or arise in India under section 9 Presumption taxation under section 44BBA Disalloance under section 14A Tax on distributed income to the shareholders Business disallowance under section 40A(2)(a) Brought forward loss Approved under section 80G Residential status Exemption under section 10(23D) Application under section 80G(5)(iii) Offence Business income under section 28(ii)(e) Assessment under section 153 Prosecution offence under section 276C(2) Disputed tax Immunity from imposition of penalty Income Declaration Scheme Right to infromation Order of High Court Minimum Alternate Tax Deduction under section 80HHF Penalty under section 271D/E DTVSV Settlement commission Business reorganization Tonnage income Clubbing of Income Reopening of assessment against dissolved company Registration under section 10(23C)(iv) Double taxation releif Foreign tax credit Assessment of Trust Relief under section 89(1) Rectification application Taxability of Income declared under VDIS, 1997 Exemption under section 10(23C)(iiiad) Registration under section 80G(5) Concessional tax rate Assessment proceeding Deduction under section 80P(2)(a) Capital gain/loss Special provision relating to incomes of Political Parties Computation of agricultural income Stay of recovery of demand Residential Status Prosecution offence under section 276CC Business disallowance under section 40(a)(iib) Interest on refund under section 7 Business deduction under section 32AB Business deduction under section 35DDA Income feemed to accrue of arise in India Income deemed to accrue of arise under section 9(1)(vii)/90 Charibtale trust Additional interest under section 244A(1A) Penalty levied under section 271(1)(c) Royalty or Fees for Technical Services (FTS) Penalty under section 270A(9)(e) Interest on delayed refund Interest under section 244A Registration under section 12AB Writ peitition Revision Stay for recoveryof tax Deductions under section 80-IC Taxation at higher rates Transfer Pricing Investment allowance under section 32AC Validity of Disallowance under section 40(a)(i) I-T proceeding against dissolved/insolvant company Direct Tax Vivad Se Vishwas Scheme Acquittal Exemption under sections 11 & 12 Appeal (Trading) Fee under section 234 Business deduction under section 43D Deduction under section 80P(4) Business disallowance under section 40(a)(iii) Addition under section 56(2)(x) Taxation under section 115BAA Concessional rate of Tax under section 115BAA Re-opening of conscluded reassessment proceeding on the basis of Ashish Agarwal case Assessment order under section 143(3) Deduction under section 10A/ 10AA Power to review Approval under section 80G(5)(iii) Penalty under section 271BA Late fees under section 234E Deduction of tax at source Book profits under section 115JB Application under section 119 Deduction under section 80G/80GGA read with section 35A Disallowance of deduction under section 43B(d) Interest on non-perfroming assets Accrual of interest on recurring deposit Exemption under section 10(25)(iii) Income from undisclosed property Reassessment-Notice under section 148 Income deemed to accrue and arise in India Tax deducting at source Direct tax vivad se viswas scheme Co-operative society Apparval under section 80G(5) Double taxation itself Deduction under section 80G(5) Tax audit Deduction under section 54 Restraint Order on joint Locker Registration uder section 80G(5)(iii) Biusiness expenditure Business deduction under section 36(1)(iv)/(v) Special tax regime under section 115BAC Income from salary Deduction under section 35AC Person Actual cost Faceless assessment under section 144B Exemption under sections 10(34) and 10(23AAB) Bonus Stripping Transactions Business deduction under section 32AD State Speculative transactions Deduction under section 36(1)(iii) Exemption under sections 11, 12 & 13 Penalty under ection 271(1)(c) Addition under section 69A Deduction under section 32AD Tax Collection at Source (TCS) Registration under section 10(23C)(vi) Speculative transaction Appeal (Tribunal) delay in filing appeal Deduction under section 80-IC(2)(a) Tax deduction at source--Under section 194H--Discounted price offered to distributors Disallowance under section 40A(9) Business income under section 41(i) Demand notice under section 156 Income deemed to accrue or arise in India under section 9(1)(ii) Re-asssessment Compounding of offences under section 279(2) Tonnage Tax Scheme (TTS) Liablity in special cases Taxation under section 115BBC Income from undiscloesd sources Business disallowance under section 36(1)(iii) Special rate of taxation under section 115BAC Dividend income Exemption under section 10A Disallowance of deduction under section 40(a)(ia) Double taxation of relief Registration under section 12A(i)(ac)(iii) Exemption under section 10(23C)(iv) TDS certificate under section 197 Search under section 132 Registration under section 80G(5)(vi) Deductions allowable only on actual payment Seizure Obligation of assessee to disclose seized cash in tax return Interest under sections 234B/244A Stay from recavery Vivad Se Vishwas I Relief for MSMEs Scheme Special loan to appeal against acquittal Penalty under section 271AAB(1)(c) Interest under section 220(2) Deduction under section 57(iii) Prosecution under section 276B Tax deduction at source under section 194Q Reassessment--Notice beyond four years--No failure on assessee's part to make a full and true disclosure of material facts Income from disclosed sources Grant of approval under section 80G Transfer of a case Deduction under section 80P(2)(a)(vi) Exemption under section 11 and 12 Business deducation under section 35AB Penalty under section 272A(2)(g) Taxation of income under section 43D Deduction under section 80DD Appeal to High Court Business deduction under section 36(i)(iii) Unexplained cash credits Income-tax proceedings Accrual of income Direct Tax Vivad Se Vishwas Scheme Act, 2020 Interest under section 234E Penalties under sections 271D and 271E Income deemed to accure or arise in India Rectification under section 254 Income deemed to accrue or arise under section 9(1)(vi)(c) and Article 12(7) of India-US DTAA Tranfer pricing Penalty under section 271(C) Business disallowance of under section 40(a)(ia) Penalty under section 140A(3) Revisin under section 263 Exemption under sections 10(10A) & 10(10AA) Business deductions under sections 35, 35AC and 35DDA Revision application under section 264 Tax liability under section 115BBC(1) Business deduction under section 36(2)(vii) Charge of tax Tax on income Expenditure incurred towards depreciable assets Concessional Tax Rate under section 115BAA Deduction under section 80P(2)(d Approval under section 80G(5) Concessional rate of tax Appeal [CIT(A)] Assessment under section 143(1) Income from undised sources Business deuction under section 36(1)(va) Exemption under section 10(23G) Penalty under section 270AA Capital or revenue expenditre Deduction under section 80-IA(4)(iv)(a) Application for approval under section 80G Buciness deduction under section 36(1)(vii) Deduction under section 36(1)(vii) and 36(1)(viia) Demand of tax Tax deduction at source--TDS credit--Denial of credit Assessment of syndicate (AOP/BOI) Settlement of cases Deduction under section 35(2AB) Offences and Prosecution Interest on deferment of advance tax Benami property transactions Denial of reward under IT Infromants Reward Scheme, 2018 Income from undisclosed soueces Profits from transfer of assets other than capital assets Registration under section 12AB(1)(b)(ii)(B) Penalty under section 275(1)(c) Disallowance under section 43CA Deductions under sections 80-IB/80-IC/10B Deduction under Section 80-IB/80-IC Assessment validity Rectification mistake account Exemption under section 5(1)(xvi) Under section 9(1)(vii) or India Application for approval Prosecution under the Black Money Act Summoning Order under the Fugitive Economic Offenders Act, 2018 Automatic vacation of stay Orders granted by High Courts Relief under section 89 Depriciation Double Txation Relief Search and seizure Block assessment Credit of tax deducted at source Penalty under section 271AAC(1) Addition under section 115BBC Transfer of juridiction Presumptive taxation under section 44B Royalty Income from undisclosed souras Sucharge I-T Return Exemption under section 10(10)/10(10AA) Revision order under section 263 Transfer pricing adjustment Business income under section 41(4) Deduction under section 35(1)(ii) Income deemed to arise in India Prosecution for offence Deductions under section 80-IB(10) Business disallowance under sectio 40A(3) Entitlement to benefits of DTVSV Act, 2020 Recovery interest under section 220(2) Double Tax Avoidance Agreement Reassessment proceedings Appea l[High Court] Transfer pricing - Determination of ALP Accounting methoid Disallowance under section 40(a) Exemption under section 10(34A) Settlement under DTVSV Act Penalty under section 271DA Deduction under section 37 Disallowance under section 143(1)(a) Capital or revernue expenditure Condonation of delay under section 119(2)(b) Income deemed to accrue or arise outside India Double Taxability Relief Priority of Tax claims under KGST Act vs. Income Tax Act Assessment under section 143(3) Resident Notional deduction of depreciation for computing Chapter VI-A deductions Income accrue of deemed to accrue in India Deduction under section 43B(f) Reassessment under section 147/148 Determination of Disputed Tax under the DTVSV Act Benefit under new tax regime under section 115BAC(5)(i) Black Money Direct Tax Vivad Se Vishwas Scheme, 2024 Waiver of Interest under section 220(2A) Reassessmen under section 147 Income demmed to accrue ib aruse ub india Deductions under sections 80HHC, 80-IA, and 80-IB Aseessment Rebate under section 87A Penalties under sections 271D & 271E TCS credit Provisional attachment Deduction of TDS Double taxation avaidence agreement Deduction under section 36(1)(iv) Set-off of business loss and unabsorbed depreciation in demerger Compounding Reasssessment Deduction of interest-tax liability Exemption under section 10A/10AA Denial of benefit of section 115BAA Late fee under section 234 Business deduction under section 34(1)(viia) Recovery suit Prohibitory order Insurance company Taxation under section 43CA Anonymous donations Disallowance under section 43B Rejection of section 80G(5) Rejection of approval under section 80G(5)(iii) Exemption under section 10(10AA)(ii) Application in Form 10AB Mandatory Aadhaar Penalty under section 42 of the BMA Eligibility under DTVSV scheme, 2024 Professional misconduct and legal consequences for accommodation entry providers Double taxation avoidence agreement Penalty under section 221(1) Deduction under section 80I-C(2) Black Money penalty under section 43 Assessment Order Business disallowance under section 40(2) Immunity from taxation Tarnsfer pricing Internation transaction Agricultural land Investment allowance Carry forward and set off of accumulated loss and unabsorbed depreciation Benami transaction Application for registration under section 12AB Interest tax Revision under section 147 Treatment of interest on FD Margin as Tonnage income Charge of income-tax Exemption under section 10(33) Income Tax demand against company desolved Deduction under section 80-IA/80-IB Income deemed to accrue or arise under section 9(1)(vi) and article 12(3) Income deemed to accrue or arise under section 9(1)(vii) and article 12(4) DTVSV Scheme, 2024 Approval under section 10(23C)(iii) Fees for Technical Services Business disallowance for non-deduction of tax Book Profit Income Tax Authorities Assessment of persons likely to transfer property to avoid tax Exemptions under sections 10(34), 10(23AAB), and 10(15) Deduction under section 80P(2)(c) Penalty under section 43 of the Black Money Act (BMA) Deductions under sections 80-HHC and 80-IA Change of Status from Cooperative Society to Banking Company Fees for Technical Services (FTS) Businee loss Royalty under section 9(1)(vi) Exemption under section 10(23C)(v) Business disllowance under section 40(a)(ia) Determination of sale consideration under section 43CA Remission or cessation of trading liability Revision under section 397 r/w section 401 Adjustment of MAT credit under section 115JAA Exemption under section 10(10D) Addition of bank deposits from undisclosed sources Belated filing of e-appeal after filing manual appeal before CIT(A) Addition under section 68 Rental income Delay in furnishing of TDS statement begins from the date of depositing TDS into the Govt. Account Computation Non-compliance of notice under section 142(1) Rejection of books of account Scrutiny under section 143(3) Under section 9(1)(vi) Basis of re-opening Applicability of section 50C Turnover estimated by AO Limited scrutiny Asssessment under section 153A Discrepancies in credit entries in bank accounts vis-a-vis turnover Chargeability Estimation of NP% Ex-parte Order of CIT(A) Condonation of delay Claim charges Repairs and maintenance expenses Allowability of Stay of Computation of total turnover Reopening based on Investigation Report Concealment or furnishing of inaccurate particulars Contravention of provisions of section 44AB Non-compliance of notice issued Assessee furnishead inaccurate particulars Concealment or furnishing of inaccurate particulars of income Leviability Interest earned on temporary fixed deposits with bank Under section 195 Procedure on receipt of application Maintainability of writ petition Beyond four years Statement of disputed tax Maintainability CIT(A) passed <i>ex parte</i> order for non-prosecution confirming the order of AO and without considering the merits Addition under section 69C Rate of depreciation Computation of gross profit Interest on borrowed capital Expenditure on improvements to leasehold premises Assessee’s request for more time not entertained Excessive or unreasonable payment Gift Article Expenses Addition to income Notice under Section 148 Revised return Assessee constructed the area far in excess of what was approved Mistake apparent from record Maintainability of Erroneous and prejudicial order Validity Rejection TPO passed order under section 92CA(3) No mistake apparent from record Validity of e-return of income tax A particular receipt treated as income from other sources by AO Addition under section 56(2)(vii)(b) Recovery proceeding AO failed to deal with the request of assessee, for according an adjournment in the matter AO proposed reopening beyond four years AO compromised assessee's right to effectively contest the position taken by AO in its show cause notice-cum-draft assessment Order Under section 143(3)/147 Societies commission paid to Cane-growers cooperative society Leviability of Order under section 143(3) read with section 143(3A) and 143(3B) vis-a-vis CBDT notification dt. 31-3-2021 Settlement of pending disputes arising in tax matter Additional evidence Delay in filing of TDS statements T.P. adjustment Estimation of income During survey of some party a diary with some hand-written scribbles found and impounded Deemed dividend under section 2(22)(e) Disallowance on account of GST collected on rental income Addition under section 69 Provision for Bad and doubtful debts AO adopted 8% profit on gross turnover Expenditure against exempt income Reopening based on investigation report Allowability Allowability of whether 25% or 100% Loss on revaluation of assets Additional claim Guarantee fees paid to Government of Gujarat Agreement between India and Sweden Challenged by way of writ petition Under section 194C or section 194J Assessee in default Addition sustained on ad hoc basis without making any enquiry Sugarcane price paid over and above FRP price AO made certain addition on the basis of ITAT's decision in the assessee's own case earlier Failure to deduct tax Income from house property or Income from other sources Business profit under section 43CA Non-grant of opportunity of hearing Unclaimed balances written back Commission paid to liaison representatives Under section 154 Full value of consideration CIT(A) dismissed appeal for non-prosecution by assessee Unabsorbed depreciation Disallowance of Security deposit written off as irrecoverable Appointment of Vice-President of ITAT Cancellation of registration under section 12AA Salary and bonus expenses Non-disposal of rectification application under section 154 Capital gains or Business income Expenditure on renovation of building taken on lease Donation made to association/federation Interest on capital borrowed Applicability of section 50 Under section 194H Under section 254(2) Agreement between India and USA CSR expenditure Aggregate amount of tax, interest and penalty involved being less than Rs. 10,000 Interim relief sought for by assessee Assessee failed to furnish relevant details Tribunal passed an order approving depreciation on goodwill Broken period interest paid by bank on HTM securities Rejection of application for grant of recognition under section 80G(5)(vi) Non-deduction of tax at source Benefit or perquisite, other than in the shape of money Revenue recognition Retention of seized asset Profits chargeabele to tax under section 41(1). Donation made to research institution Chargeability of Under section 9(1)(vii) Co-operative Society Assessee aggrieved on the application of provisions of section 194-O Employees' contributions towards PF/ESI Computation of Disallowance on account of interest paid to creditors Amount transferred to reserve fund under section 45-IC of the RBI Act Depreciation claimed in relation to the property used for business purpose Disallowance under section 37 AO disallowed Rs. 18,06,719 on account of gratuity under section 40A(7) AO disallowed Rs. 43,53,078 under section 43B AO made addition of Rs. 13,03,175 under section 43B, being the difference reflected in TAR and in ITR Cost of acquisition Indexation Opportunity of personal hearing not provided Quantum addition deleted by ITAT Invocation of section 50C AO passed order under section 201(1)/201(1A) Delay in filing appeal Suppression of purchase Employer's contribution towards superannuation fund Capitalisation of pre-commencement rent and other expenditure incurred before commencement of the oepration of business Deduction under section 24(b) Income from house property or Business income Expenditure on scientific research Adequate opportunity of hearing not given nor reasons for transfer of case elaborated Taxability Right to prefer appeal before CIT(A) Writ petition wrongly clubbed with bunch of writ petitions Income accrued or arise in India Writing-off of advance recoverable from director Exemption under section 54 Delay in filing of TDS statement Order of ITAT Denial of benefit for non-filing of appeal on or before specified date Intangibles assets Loss on sale of investment in the from of fertilizers bonds Annual lettable value AO made disallowances under section 37 Donation given to research institution Addition of profit earned by AE (RFZC) Fraud loss International transaction Loss on account of froud Compitation Assessee advanced interest free loan to its AE Notice beyond four years Additional ground Building Addition of unexplained cash deposits Concealment Set aside proceedings Non-recovery of business advances Expenditure incurred on giving gifts to VIPs and Celebrities Addition under section 69B Expenditure incurred for reconditioning of plant and machinery Remission or cessation of trading liablity Addition under section 69A/69B Payment to non-resident without deducting TDS AO disallowed deduction under section 54F Business income or Capital gains Board meeting expenditure Car hire charges Provisions for expenses AO disallowed Rs. 1,59,08,429 under section 43B Certificate under section 197 for TDS Limitation Notice issued under section 148 Withdrawal of registration under section 12AA Employees' contribution to PF and ESI Employees' contributions of PF and ESI Registration under section 12A Claim of pre-operative expenses Advances given in the normal course of business written off Weighted deduction of scientific research and development expenditure R&D expenditure not eligible for weighted deduction under section 35(2AB) Reopening based on infromation from investigating wing Employees' contributions to PF and ESI Software development expenses Education cess Employees' contributions to PF/ESI Claiming exemption on past accumulation under section 11(2) Capital gains or business income Case re-opened on the basis of documents found during search of a third party Assessee did not deduct statutory TDS Assessment under section-153C Concealment or inaccurate particulars of income Justifiability of invoking revisional power by PCIT Cost production of feature films AO made addition of depreciation and additional depreciation Valuation of property under section 50C Employees' contribution to Provident fund/ESI Expenditure against exempt income Assessee's sales turnover differed with that disclosed in VAT return AO made addition of Rs. 88.01 crores, treating accrual entries as contingent liabilities Interest paid on car loan Remuneration to partners AO disallowed 15% of total labour payment based on vouchers which pertained to an altogether different assessee Non-deduction of tax under section 206C(1) Interest on loan AO(CPC) denied deduction under section 24 Labour charges, loading and unloading expenses and missionary repair and maintenance charges Car and conveyance, expenses Expenses under the head 'repair and maintenance' Bar of limitation Notice under section 148 by FAO Reference to DVO Royalty expenditure for use of technical know-how Accrual Failure to get books of account audited Club membership fees Selection of case for limited scrutiny Computation of book profit Employees' contribution towards PF Rental value Capital asset Ad-hoc disallowance Inordinate delay in filing appeal Application of section 50C Adjustment under section 143(1)(a) Employees’ contributions towards PF and ESI Royalty and management services charges Book Profits under section 115JB Bad debts Entrance fees paid to club Erroneous and prejudicial order Assessee claimed deduction under section 54F for investing in virtually two properties, taken as one Interest on late payment of TDS Ad hoc disallowance Non-compete fee Bad debts written off Order passed by CIT Trade advances written-off Merger expenses/legal and professional expenses Guarantee fee paid to Government of Maharashtra Employees' contributions to PF Loss from house property Expenses on Car maintenance, depreciation on car, Conveyance Telephone and Tour and travel, etc. Deduction on actual payment Additional depreciation LTCG on sale of shares Deduction under section 80-IA(4)(iv)(b)/80-IA(4)(iv)(c) Assessment completed under FAS Assessment order under section 153A/143(3) Approval under section 80G(5)(vi) Non-reply to section 143(2) notices Order passed by Pr. CIT Cash payment in excess of prescribed limit Validity of assessment Assessee engaged in business of production, sale, etc., of Khadi and Products of Village Industries Error apparent on face of record Business income or Income from other sources Interest paid to Co-operative bank Depreciation on car, insurance, interest on car loan and conveyance Expenditure claimed to be incurred in furtherance of Hawala business Applicability of section 194C Offences under section 276CC Offence under section 276C(1) Interest received on investment made with the cooperative bank under section 80P(2)(d) Unexplained investment under section 69B Valuation of property Computation of book profit under section 115JB Chargeability of compensation due to short lifting of power Assessee claimed deduction of Rs. 1,30,89,458 under section 37 Assessee sought for netting of interest income Remuneration to partner and interest on partner's capital Expenditure incurred for purchase of store items like knives, wrenches, etc. Miscellaneous general expenses comprising of guest messing at garden and other expenses Under section 192/194J Addition under section 56(2)(vii) AO rejected assessee's claim of agricultural expenses being on lower side Non-deposit of tax at sources Additions to income Legal and professional expenditure Payment made to contractor for building, designing and interior Computation under section 50 AO made addition under section 68 Agreement between India and UK Delay in filing of return of income Captive power plant Concealment of income Erroneous and prejudicial Draft assessment order not served on assessee before finalising assessment Retrospective cancellation of registration under section 12A and withdrawal of section 80G(5) approval Book profits under section 115B Validity of garnishee order Allowability of that there was a loss in one unit of assessee's business and deduction under section 80HHC was arrived at a loss Higher rate Employees' contributions towards PF Speculation profit claimed to be earned through trading in commodities Excess sugar cane price paid by assessee Brand value Expenditure incurred for construction of building for school in nearby area Foreign tour expenses incurred for employees Provisions of the unamended 1988 Act vis-a-vis the 2016 Amendment Act Determination of Transactions between 19-5-1988 and 1-11-2016 Criminal offence Provisional attachment of property alleged as benami acquisition between 19-5-1988 and 1-11-2016 Deduction under section 54/54F Deletion of addition by CIT(A) relying on documents furnishead by assessee without calling for remand report from AO Notice under section 148A(b) Car Petitioner challenged assessment order as well as consequential notices in writ jurisdiction Puja expenses Under section 194C Revenue attributable to assessee's PE in India Agreement between India-Sweden Order under section 148A(d) Non-filing of return Assessee inadvertently failed to seek exemption under section 10(38) Share premium received by assessee Cost of improvement Directors liable for tax dues of company Order passed under section 143(3) read with section 144B Delayed filing of Form No. 67 Carry forward and set off DG Power Generation Units Belated payment of employees' contributions to PF Salary paid on outdoor research and development facility Pre-operative expenditure Prepaid expenses booked as advance expenses Expenditure claimed on R&D expenses met outside India Loan processing fee and bank charges Foreign exchange fluctuation gain Powers of Tribunal Territorial jurisdiction Direction to CBDT Order under section 148A(d) and notice under section 148 Agreement between India and Netherlands Non-compliance with direction for special audit Accrual of interest income on FDR in name of assessee Additional evidences Addition made by AO deleted without properly appreciating the facts Order passed under section 148A(d) Computation of ALP Maintainability of appeal filed before CIT(A) Exemption under section 54/54F Liability of directors of private company Failure to furnish Statement of Financial Transactions (SFT) Agreement between India and UAE Difference between value of stamp duty and sale consideration recorded in sale deed Contravention of section 269SS Under section 194J Dispute Resolution Panel Deduction under section 54G Short working of long-term capital gains Expenditure towards software Writing of non-banking assets Expenses incurred in connection with transfer Application for recall and <i>ex-parte</i> decision Computation of LTCG Addition under section 56(2)(iii) Issue of notice under section 148A(b) after amalgamated with other company Assessment of No opportunity of hearing afforded to assessee Interpretation of ferm Under section 194C or section 194-I Loss arising on revaluation of securities Non-maintenance of books of account Under section 206C Adjustment to income Order framed in pursuance of direction given by revisional authority under section 263 Disallowance of 20% of labour charges Expenditure for raising fresh capital Business promotion expenses Unexplained agricultural income No willful default on assessee's part to evade tax payment Erroneons and prejudicial order Notice under section 148- Validity- Loss on transaction in foreign currency trading and commodity derivative CIT(A) quashead reassessment order holding non-application of mind by AO Year of taxability Foreign travel expenses Travelling Expenses Sales promotion Office maintenance charges Staff welfare expenses No incriminating material found during the course of search Grant of registration under section 80G Sale of office premises Interest on demand VAT Underwriting charges Expenses on IPO Application of section 44AD Under section 194N No opportunity of hearing through video-conferencing afforded to assessee Expenditure for development of a new product related to software solutions ESOP expenditure Credit for TDS Taxability in whose hands Non-compliance of requirements of provisions Applicability of provisions to a banking company Assessee failed to explain reason for non-compliance of notices under section 142(1) Under section 9(1)(i) Defaults committed by assessee in not appearing during the course of assessment proceedings AO's order was not erroneous and prejudicial order Assessee-in-default Employees' Contribution to Provident Fund Ex-parte order passed Set-off of loss Interest received from investments/FDR in other cooperative societies and nationalised banks PF contribution Discount expenses on spare part Interest income received by assessee, co-operative Society, from other co-operative societies High interest expenses relatable to exempt income Full and true disclosure Delayed payment of employees' contributions to ESI and PF Non-compliances of notices Cancellation of registration under section 12A Offence under section 276(1) Credit for TDS under section 199 Under section 194-IA Escapment of income Addition to total income Additions under section 68 Disallowance of claim of deduction under section 80P with respect to interest income accrued/received on the fixed deposits ESOP expenses Offences under section 276B/276BB r/w section 278B Capital employed Asset Assessment under section 143(3) read with section 144B Determiantion of ALP Condonation of delay in filing of return Order passed under section 144B read with section 143(3) Expenditure in connection with transfer Applicability Under section 194-I Indexed cost of acquisition Condonation of delay in filing of Form No. 10B audit report Provision for slow moving and obsolete inventories Reopening based on infromation emanated from land revenue authority Transfer of asset Foreign Exchange Loss on forward contracts Expenses incurred on foreign tours of the wife of Managing Directors Guest House expenses Scheme of amalgamation Admissibility of Cross-objection Assessed at returned income Calculation of capital gains without referring the issue to DVO Scope Payment made for breach of contractual obligation Unexplained deposits Remuneration paid to retiring partner upto the date of retirement Expenditure incurred on sale of seized vehicles Amount debited under head 'provisions and write off' Non-compliance of statutory requirements under section 142(2A) Provision for bad and doubtful debts Cash receipts against booking of flats Fees for included services Claim of refund under section 246 Application under section 12A(1)(ac)(v) Unutilised MODVAT credit Additions under section 69A Addition of fixed deposits found during course of search Addition of interest income Liability to pay tax Development fee paid to stock exchange Exemption under section 54B Reopening of concluded assessment beyond four years No step taken by assessee when in the first instance cause of action arose Fees for technical services/included services Order passed by CBDT Order passed under section 148A(d) and Notice under section 148 Denial of approval by CIT(E) AO identified short payment of expenses Credit for TDS reflected in Form 26AS Loss of stock due to damage/obsolete conditions Disallowance of 10% of office expenses Disallowance of 25% of the drug analysis expenses Failure deduct tax at source Under section 192 Annual settable value Income from profit/gains of business or Income from capital gains Interest income earned by assessee Non-compliances to hearing notices, etc. Bogus purchases made by assessee Special audit under section 142(2A) Sustainability Payments made towards application fees for obtaining 'certificate of suitability' and filing of DMF for various finishead products Profit and gains derived by undertaking engaged in generation of steam Denial of Undisclosed investments Interest income Assessee rented out more than 50% of allocable industrial area Donation given for public welfare fund Sale of industrial plot Excise duty write-off Taxibility Charging of interest Enhancement of income Applicability of section 56(2)(viia) Earnest money deposit with regard to government tender applied during the period Disallowance of 10% of business promotion expenses Royalty expenditure Fee paid to IIFL Holdings Ltd. towards getting approval from SEBI for issue of IPO Unregistered trust Admission of additional evidence Proceedings pending Order issued under section 148A(d) Under section 194 or 194-I Co-operative society eng a ged in banking business Set-off Taxability in the hands of shareholder/ assessee company Addition to income gain consists of revalution of term loan taken in foriegn currency for acquistion of fixed assets Expenditure incurred by assessee for acquiring customer contracts and assembled workforce Advances given to subsidiary to extend similar line of business written off Allowability in case of HUF Prior period expenses Failure to get accounts audited Condonation application for claim of refund Revision order passed on deceased assessee Gift/presentation articles given to promote sales Erroneous and prejudicial order--No enquiry by AO on issue of allowability of TDS interest and penalty Change of opinion Non-deposit of admitted tax in full Leave encashment benefit paid to employees Deduction under section 54B Book profit under section 115J Conversion of loans given in earlier financial years into donations Compensation paid for obtaining limestone connected to mining activity Violation of certain conditions Rental income earned on unsold units lying as stock-in-trade Expenditure found at ALP by TPO Delay in filing of TDS Statements Capital receipt or revenue receipt Leave encashment Perquisite under section 17(2)(vii) Converyance maintence expenses Allowability of depreciation on fixed asset Order passed without considering submission of assessee Validity initiation of reassessment proceedings itself was against provisions of 149(1)(b) Delay in furnishing of return Non-deduction of tax at source on payment of car hire charges Accrual of income from unsold flats Cash money deposited and utilised for cash payment of immovable property Deposits in Bank Account Block assessment under section 158BC Addition under sectuion 69 Cancellation of registration under section 12AA(3) Addition under section 60 Addition depreciation Claim of carry forward of loss for a higher level in revised return Business income or capital gains Show-cause notice under section 148A(b) sent at old address in place of new address given in RoI Interest on account of delayed payment of customs duty Declared income of assessee included income of minor Son Director's liability under section 179 Rectification by AO Construction not completed upto cut-off date Agreement between India and Portugal Admissibility of claim not made in the return due to abundant caution Goodwill arise on amalgamation Delay in deposit of TDS Notice under section 148 issued beyond four years Notice under section 127 Reduction of amount eligible for deduction under section 80-IB while computing deduction under section 80HHC DEPB Set-off of losses incurred during the year against addition made under section 68 Employees' contributions towards PF and ESI Adjustment under section 143(1) for disallowance under section 80P Concealment income and furnishing of inaccurate particulars Assessee failed to file details in support of grounds of appeal Book profit under section115JB Employees contributions to EPF and ESIC Under section 194A Reopening based on infromation emanated from investigation wing and Sales-tax Department Appeal fee Particular receipt found to be not income/profit derived from business of the eligible undertaking excluded for computing deduction Powers Intangible assets Employee's contribution towards PF Security deposit written off Software expenses capitalized earlier as work-in-progress Addition on account of refund on advance received back but not included in income Provision made for standard assets Broken period interest on HTM investments Interest on NPAs on receipt basis Advertising and publicity expenses Commission paid to agent on sales Adoption of stamp duty value as per section 50C Condonation of delay of 4 years Tax stood deducted in the hands of assessee's deceased mother Exemption under section 54EC Addition under section 41(1) Ad hoc disallowance of expenditure Weighted deduction of donations/contributions Declaration of undisclosed income made under Issue being subject-matter of appeal before CIT(A) Slump sale under section 50B Mustake apparent-Intimation under section 143(1) Delay in furnishing Statement of Financial Transaction Non-compliance to notice, etc. Primary society Notice in respect of transactions entered into prior to amendment in 2016 Time limit for completion of assessments and reassessments Sales promotion expenses Computation of export turnover DTAA--Between India and France Exemption from payment of income tax AO recharacterized assessee Late filing of TDS statement Business loss or Speculative loss Disallowance of Cartage expenses and Stores and Spares expenses Under section 147/148 Agreement between India and Singapore Earned leave encashment on retirement Claim not made in the return of income filed within the prescribed time limit provided under section 139(1) Provision for Solid Waste Disposal Unexplained cash credit under section 68 Agreement between India and Finland CIT set aside assessment order pending appeal with CIT(A) Expenditure towards gift articles given to customers Expenditure incurred on foreign trip of doctors Goodwill Expenditure incurred on purchase of catalogues and brochures Under section 194C or 194-I Period of limitation to issue notice under section 148A(b) Mistake apparent Accumulation of income Convention expenses incurred in normal course of business Income from insurance business Opening of new hospital Provision for loan advanced Penalty proceedings under section 270A AO's jurisdiction Stay on recovery of demand No substantial question of law Offence under section 276B read with section 278B AO disallowed the depreciation on investment made in Windmills Misreporting of income Non-application of mind by AO Building construction expenses Non-compliance to notices Ex parte order Agreement between India and Italy Absence of notice under section 143(2) Agreement between India and Sri Lanka Powers under section 251(1)(a) Trading loss on sale of shares Block assessment under section 158BE Employees' contribution to PF CIT(A) passed order mechanically without application of mind and confirmed adjustment made by CPC leading to double taxation Distribution of gold coins to stockiest by pharmaceutical company Taxability under section 56(1) Benefit or perquisite Agreement between India and Ireland Replacement of steel-rolling machine Look out circular issued against assessee Expenditure on replacement of meters CIT(A) dismissed the appeal in limine for the reason that assessee had filed the appeal manually, and not electronically as prescribed under rule 12(3) Transfer under section 2(47)(v) Interest income derived from business advances and on fixed deposits placed by assessee for availing credit facility perfromance guarantees, bank guarantees, bid bonds, etc. Provision for foreseeable loss' Order under section 220(6) Profit on sale of land Right to use leasehold land Amortisation expenditure claimed in relation to leasehold land disallowed by AO Payment to non-resident without TDS MTM Interest on delayed remittance of TDS AO failed to examine transaction of transfer of land Expenses on 'Social and rural Development Programme' Disallowance of deduction of duties paid under protest Foreign exchange fluctuation loss incurred in relation to loan taken for acquisition of a capital asset Assessee alleged t5o be beneficiary of accomodation enteries Royalty payment Corporate Social Responsibility "CSR" expenditure Club expenditure Provision for warranty Provision for discount Dismissal of assessee's appeal in a summary manner without deciding on merits Expendituure against exempt income Legal and professional charges incurred for purchase of shares One out of five properties alleged to be not leased out for storage of agricultural produce Loan taken from bank and utilised for earning income Guarantee Commission paid to State Government Legal and Professional fees Provision made for litigation expenses Condonation of delay late filing of income tax returns Provision on obsolescence of inventory Payment of consulting expenses paid, travelling, boarding & lodging expenses, reimbursement to doctors Clinical Trial Expenses Failure of assessee to get accounts audited Notice under section 10(1) Cooperative banking society Fee paid for project management services Concealment or furnishing of inacurate particulars Employees' contribution to provident fund Employees' contribution towards PE/ESI) Offences under sections 277A and 278B Disallowance of deduction Assessee, being a joint venture of Government of India and Government of Karnataka Donation made to Red Cross Society, and Japan Relief Fund after Tsunami hit Japan Sale of steam from captive power plant to non-eligible units Fertilizer subsidy received from Government Commission paid to Managing Director and Executive Director Cost of acquisition of capital asset Under section 147 Rejection-unaccounted stock Interest on Interest-free advances to sister concerns Absence of exempt income Expenditure incurred for replacement of the corroded water pipeline which was used for supply of water to the DAP Plant Contribution of Rs. 10 Crores to Sardar Vallabhbhai Patel Rashtriya Ekta Trust Expenditure written off by assessee Contributions to PF Brokerage expenses Additional of ground Computation of books profit Accounts not audited before stipulated period of time Statement under section 132(4) Expenditure in connection with transfer property Purchases Cash payment exceeding of prescribed limit Profits chargeable to tax under section 41(1) Erroneous and preudicial order Assessee failed to discharge burden to prove identity, creditworthiness and genuineness of creditors Disallowance of some portion of cost of material consumed Part disallowance of Vehicle running expenses Abatement of proceedings Stamp duty and registration charges incurred to promote sales Based on change of opinion by AO Assessee having liberty to take recourse to regular appeal Liability of employer to deduct TDS Expenses incurred in connection with the transfer of immovable property Addition under section 69/69A Reopening of concluded commission Existence of PE Admission of fresh evidence Construction contract Payment for sugar cane over and above SMP/FRP Whether at the rate mentioned in section 115-O or at the rate of tax applicable to the non-resident shareholder as specified in the relevant DTAA Allowability of preliminary expenses International transaction AMP expenses TPO having accepted entity level margins earned by assessee with respect to Trading Segment Withdrawal of Cost of construction e-proceedings initiated under section 142B Taxation under section 17(3)(iii) Losses in scrip Anonymous donation Surplus arose on transfer of CWP by assessee to its 100% subsidiary Rejection of approval Assessee deducted tax under section 194A, 194C and 194H Loss on account of diminution in the value of investments debited as provision Computation of AAA Depreciation on HTM Securities claimed by bank Non-deposit of TDS TDS under section 194C/194-I Notice issued beyond four years Method of determination of fair market value of unquoted shares AO applied tax rate as normal business receipts as applicable to foreign company, instead of applying tax rate provided in Article 11 of Indo-Netherlands Tax Treaty Sundery advances written off Allowability as regards de-husking of paddy to convert it into rice Powers condonation of delay in filing return Contravention of sections 269SS and 269T Depreciation in value of investments Business Income or income from other sources Codnonation of delay Failure of assessee to report international transactions Payment made to employees' recreation club Specified domestic transaction Under section 192 or 194J R&D expendituure Non-compete fees Expenditure incurred on ice-boxes provided to vendors Salary paid to employees Manufacture Settlement Commission order Same issue already taken-up in original assessment Provision made by banking company in respect of standard assets Addition of secondment cost borne by assessee Liability of directors of for tax dues of private limited company Income of non-resident Prawn ponds Contributions to PF and ESI Delay in filing tax audit report Offence under sections 276C and 277 Service tax penalty Valuation of inventory No error found in order of AO Provision made in earlier year for non-moving and obsolete finishead goods actually written off during the concerned year Set off of loss Dismissal of appeal without adjudicating on merit Excess depreciation Taxability under section 45(4) Filing of return without claiming refund on TDS Disallowance based on estimation Concealment of particulars of income Erroneous or prejudicial order Addition under sections 69A and 69C Undisclosed deposits in Bank Account Income from house property or business income Products registration expenses Notice under section 10 of B.M. Act Difference between sale consideration and stamp duty of stock in trade Interest received from Co-operative Banks Enhancement of assessment without issuing show cause notice Expenditure incurred relating to petrol, oil, lubricants for the employees of divisional office Offences under sections 276B and 278B Delay in payment of advance tax Set off Order of IT Settlement Commission Offences under section 276C/277 Sale of agricultural land Under reporting of income Contingent liability mentioned in Form 3CD Expenses on issuance of share capital incurred after commencement of business Under section 143(3) Exchange loss incurred upon restatement of loan in foreign currency MTM loss in exports Retrenchment compensation paid to workers Foreign exchange derivatives loss TP adjustment Employees' contributions for PF and ESI Delay in filing of cross-objection Goodwill acquired in a scheme of demerger Eligibility for exemption under section 54F Agreement between India and Mauritius Disallowance of 5% of labour expenses Rectification of mistake under section 254(2) Demand of 20% of disputed tax, interest and penalty Deduction under rule 7A(2) Scheme of amalgamation sanctioned after due date of filing revised return Disclosure of currency/income in ITR Contribution to Gratuity Scheme Assessee not filed Form 67 on or before due date of furnishing return of income under section 139(1) Business income or 'Income from house property ESOP exepenses Validity of assessment order 143(3). Interest paid on TDS Application for registration Disallowance Use of biodegradable waste and production of biological agent AO failed to record satisfaction for initiation of penalty proceedings Non-issuance of show-cause notice along with draft assessment order Provision made for bad and doubtful debts Applicability of section 115JB Penalty imposed on both the limbs of section 271(1)(c) Exemption under sections 11 and 12 Appeal dismissed on account of non-prosecution Income assessed under provisions of section 115JB Commission payments Concealment of income or furnishing of inaccurate particulars Cash payments in excess of prescribed limit Gain on sale of land Applicability of provisions Disallowance of expenses and deprecation on the ground that business of assessee not commenced in the year under consideration Recall of order Special rate of tax under section 115BAA Provision for "Shahenshah Scheme" Bad debts adjusted in earlier year's profit and loss Mistake apparent on record Interest paid to partners of firm Legal and professional fee Legal and professional charges Unexplained expenditure Conduct of enquiry Statement recorded during survey Addition inder section 69 Agreement between India and U.K. Violation section 269SS Rate Increased income due to addition on account of alleged concealed production Sales promotion expenses incurred by pharmaceutical company Enhanced profit due to disallowance of sales promotion expenses Fee for technical services Assessee deemed in default Set-off and carry forward Co-Operative Society Insertion of sub-section (5A) to section 45 Employees' contribution to PF/ESI Rejection of books of accounts Assessee earned tax free dividend income on investments in shares Applicability of section 115BBE Applicable rate of taxation Transfer of property without consideration Order passed initiating reassessment proceedings under section 143 (3)/147 Exemption under section 47(iv) Interest earned on fixed deposits with Co-operative Banks Effect of introduction of E-assessment and Faceless Assessment Scheme vide two Notifications each dt. 12-9-2019 and 13-8-2020 Exemption for leave encashment Limitation period Denial on the ground of failure to report claim properly in the from prescribed for filing return of income Addition on protective basis AO framed assessment pursuant to directions of Jt.CIT under section 144A Ad hoc disallowance of various expenses R&D expenses Arising due to wastage of finishead products Amount spent towards purchase of asset for use in a remote area by employee of assessee Capital Asset Notice under section 148 issued against a non-existent entity Failure to file Form No. 67 within prescribed time limit Weighted decuction of R&D expenditure Employee's contribution to PF and ESI Addition under section 56(2)(x)(b) Application under section 245C Expenditure incurred on IPL sponsorship Addition in respect of unpaid GST liability Salary payable to CFO, split up and paid to his relatives Expenses incurred for raising loans Business set up prior to 1-4-1995 Provision for Asset Retirement Cost Expenditure on raising of loan incurred upto end of concerned year CIT(A) dismissed the appeal without giving any opportunity of personal hearing disregarding the multiple requests made by assessee Transaction of marketing support services benchmarkted on resale price method Employees' contribution towards provident fund Determinationof ALP Sale of land Long-term capital gain Non-payment of advance tax Basis of reopening Condition precedent Provision made for warranty Addititon to income Non-filing of return of income Loss on sale of shares to wholly owned foreign subsidiary company Advertisement expense provision Devaluation of inventory Provision for product support Proceeding triggered pursuant to a survey without providing survey report Guest House Expenses Repair and maintenance expenses Weighted deuduction of R&D expenses Education cess on income-tax and dividend distribution tax Income earned from sale of scrap Estimation of profit based on account books rejected under section 145(3) Commission expenses Amount paid towards Adjustment under section 245 Denial due to procedural non-compliance with rule 37BA Denial of cross-examination process of witness Order passed by TPO Expenses in respect of superannuation benefits Expenses incurred on corporate social responsibility Assessee argued notice under section 143(2) not being issued Notice under section 148 issued prior to expiry of time limit for issuance of notice under section 143(2) Revenue applied extended time-limit for issuing notice under section 149 Non-furnishing of audit report within stipulated time limit for relevant assessment year <i>Ad-hoc</i> disallowance towards pilferage expenses, transport vehicle hire charges and repair and maintenance charges Disallowance of business expenses Direction to rectify the mistake which AO had committed by not making the addition having attained finality Non-compliance with the notices, etc., Substantial question of law Power of Tribunal- TCS under section 206C Estimation of profit Undisclosed section 194C or 194-I Extra-ordinary expenses written off in respect of Expenditure incurred on abandoned project Expenditure incurred for construction/acquisition of new facility project abandoned at work-in-progress stage Return filed belatedly AO treated agricultural income as business income Ad hoc addition Applicability of section 44BB Amount paid before due date Disallowance of employees' contribution made towards PF Purchases of paddy from URDs Non-compete fee paid to the individual shareholders/directors of the bottling companies Provision made for reimbursement of sales-tax and miscellaneous claims Payment made towards traffic rule violation Expenses of signages and iceboxes Director's education expenses Interest earned on FDRs Period of limitation CIT(A) deletled penalty Delay in getting books of account audited under section 44AB Enhancement of income by CIT(A) Delayed filing of audit report under section 44AB Adverse assessment order Prosecution under section 278B Statement recorded under section 132(4) Misappropriation and misutilisation of trust funds Rejection of request for personal hearing through VC Addition under section 68 and 69C Agreement between India and france Agreement between India and France Excise duty refund Perfromance bank guarantee paid to bank Actual cost of asset License fee paid to parent company by assessee Club Membership fees Addition Date of acquisition Agreement between India and UAR (Egypt) Contribution to local organisations Rural development expenditure Payment made towards PF/ESI Expenditure incurred on production of advertisement films Professional fees paid in connection with software development and implementation of ERP Development of infrastructural facility AO allocated interest expenses for making investments in securities on which dividend was earned Subsidy Provision of liquidated damages Miscellaneous provisions Deduction on mutual payment Provision for after-sales service (warranty period) expenses booked under the same head sales promotion Weighted deduction of R&D expenditure Notice under section 148 issue on the basis of invalid order passed under section 92CA(3) Energy saving and pollution control devices Assessee challenged demand raised by CIT(A) under section 156 Assessee being in representative capacity Offence under section 276CC read with section 278E Contravention of sections 269SS and 269TT Contravention of section 269SS/269TT Bogus purchase Provision for bad debts Order under section 148A(b) Stamp value of immovable property acquired being higher than purchase consideration TP adjustment made by AO not being subject matter of limited scrutiny notice under section 143(2) Profit on sale of property held as stock-in-trade Rate of taxation Dismissal of appeal for non-filing of paper book On assets Adjustment in the intimation generated under section 143(1) FMV as on 1-4-1981 Deduction under section 48(i) Additional compensation of land received by assessee from HUDA Validity of order Rejection of application for grant of interest on refund Taxability under section 56(2)(viii) Assessee participated in the rehabilitation scheme of group company and provided guarantee to IDBI for the rehabilitation assistance disbursed by IDBI to MMC Determination of ALP intra group services charges paid to AE Rejection of assessee's application for approval Offence under section 276C read with section 278B Maintainability of assessee's application Under section 199 Interest earned on deposits made with bank Provision made under the head perfromance service incentive Payment to dreamwavers for interior work on basement for building painting work and for woodwork Software licences expenditure Admission additional evidence Employees' contributions towards provident fund Speculative loss Carry forward Income from supply of plant and equipment from Switzerland Agreement between India and Switzerland Supply of drawings and designs from Switzerland Addition under section 56(2)(viia)(ii) Scheme expenses Demand of tax post-approval of resolution plan by NLCT Deduction under Section 54 Validity period of stay Set-off of refund against tax due Offence under section 276B and 278B Weighted deduction for expenditure towards scientific research AO while adjusting MAT credit, considered only the gross tax, and not surcharge and education cess Delay in furnishing return Investment made in FDs in bank Consultancy expenses Bogus purchase and sale Revenue or capital receipts Dismissed of appeal for non-prosecution by assessee AO allowed deduction under section 80-IC Addition on the basis of loose papers impounded at business premises Credit of TDS post merger Non-removal of defect within given time Rejection of Net Profit Estimation by AO Use of assets for business purpose not proved with cogent evidence Directors liability under section 179 Application and accumulation of funds Expenditure on machinery repairs/consumption of spares Loss accrued on foreign exchange derivatives Expenses claimed in respect of turnkey project Expenditure against excempt income Employees' contribution towards PF and ESI Interest payment to partner on capital contributed Upfront brokerage expenses Credit for TDS deducted from assessee Cricket club membership fee Full and true disclosine Short-term capital loss on sale of shares Expenses incurred on development of software Credit of foreign tax and State Taxes Tax an dividends received from specified foreign companies Unrealized foreign exchange loss Trading loss on cut-and-polishead diamonds Trading loss on sale of 0.995 Kg. Trading loss on sale of 22 carat gold ornaments Under section 94 Professional services rendered by Indian law firm in Japan Comparables and adjustment Contribution to gratuity fund Interest accrued due as on 31-3-1997--Govt. securities/debentures and received in financial year 1996-97 offered as income for assessment year 1997-98 Non-compliance to notices, etc. Supreme Court Judgment Expenses incurred under head general public utility expenses Interest expenses on Deep Discount Bonds (DDBs) Waiver of loan Writing off of the statutory liabilities being customs duty, demurrage, detention, and sales-tax Benefit in from of kind Product registration expenses Feasibility study conducted by assessee Employee's contribution towards ESIC and EPF Erroneos and prejudicial order Excessive price paid to members towards purchase of sugarcane Violation of section 269SS/section 269T Prima facie belief Rejection of books account TDS reflected by deductor in wrong assessment year later rectified Refund due along with interest Excess amount lying deposited with department Expenditure on ESOP FTS connected to PE Vehicles Cash payment exceeding prescribed limit Order under section 201(1)/(1A) Delay in filing of tax audit report Application for condonation of delay of 16 years in filing return Restricted sub-grant Income of Scheadule Tribe residing in Specified Areas Profit and Gains of Business or Profession or Capital Gains Assessee had sufficient own funds, being non-interest bearing Penalty levied by DOT for violation of KYC norms Powers of President, ITAT Agreement between India and Korea Compensation paid to owner of flats CIT(A) and allowed more deduction in set aside proceedings than that was claimed in original ROS Ex-parte order passed without expressing any opinion on merits Infromation given in notice under section 148A(b) did not align with case related infromation details Year of transfer Payment for tax expenses through credit card Interest paid on late deposit of service tax Profits and gains from operations emanating from CFS services Expense of tickets for staff of clients Employees contribution to PF & ESI Special Leave Petition Cost of acquisition of asset Mutuality Principle Car parking rentals Erreoneous and prejudicial order Order under section 148A(d) followed by consequent notice under section 148 Withdrawal of registration under section 10(23C)(vi) Excess tax deducted at source Delay of 1241 days in filing appeal Labour expenses Salary paid to wife and daughter of CFO Disallowance of depreciation allowance Determination of MAM Employees' contribution towards Provident Fund Contractual income from GSPC exploration of mineral oil in India Employees' contribution towards PF/ESI Loss on foreign exchange Fluctuation Club Membership Fees Contribution to local organisation Rural development expenses Expenses incurred for making advertisement films Business profit Rail System Attachment of properties Imputation of interest on outstanding receivables from AE AO made addition on account of under invoicing of export sales Assessee claimed deduction under section 54 in original return Agreement between India and Germany Body authority establishead by or under a 'Central, State or Provincial Act Notice issued within extended period of four years Annual subscription licence fee in respect of Microsoft Software licence Provision in respect of payment to be made to employees Nature of land Reopening of assessment based on same set of facts that were available at the time of original assessment Deduction under section 24 Donation expenses Telephone expenses, travelling expenses, vehicle expenses, pertol and diesel expenses and depreciation, etc. Addition made under section 56(2)(vii) Determination of the disputed tax and tax payable Issue being debatable issue Issuance of section 148 before grant of approval under section 151 Admissibility of additional ground No DIN mentioned in DRP directions Unaccounted investment Empowered committee on review, approved Industrial Park Interest on borrowed fund Assessee failed to file return of income in spite of having high gross contract receipts Interest paid on money/amounts borrowed for investment in the partnership firm Addition under section 68B Dividend received from Thai subsidiary Pen-drives seized and impounded from possession of 'R' one of the employees Expenses incurred for replacement of membrane cells Excess stock found during survey Eligibility for depreciation Festival expenses, gift expenses and Puja expenses Ash handling expenses Employees' contributions towards EPF Profits from trading in medicines and surgical equipments from in-house medical store Assets of closed units Applicability of higher rate of taxation Validity of order under section 143(1) Whether allowable on amount of gross total income or up to amount of "Income from Business or Profession" Admissibility Bad debts written-off Bad debte Expenditure incurred on software Highway project on BOT basis Impairment loss on disposal of fixed assets Claim of depreciation for earlier years No substantial question of law involved in appeal Assessee held 90% shares of a company based in USA Determination of Profit Link Indicator Payments on account of business expenditure towards labour work and hiring of vehicle, etc. Admission of additional claim Period of holding Addition under section 69A/69C Pr. CIT granted approval for reopening mechanical manner not satisfying the mandatory requirement of section 151 Long-term capital gain on sale of shares Notice under section 154 Weighted deduction of in house R&D expenditure Notice issued under section 148A(b) Non-filing of Annual Infromation Return in time Share of profit from other firm received by assessee-LLP partnership-firm Income from developing and building housing project Condonation of delay of 1806 days Assessment in the name of non-existent entity Receipts under Intellectual Property Services Agreement between Accenture Global Services, GmBH and assessee ('IPSA') Infrastructure development expenses Legal expenses on account of plant acquisition Assessment under section 144C(1) read with section 92CA Bogus loss incurred in penny stock and addition made Sales tax subsidy Loan processing charges Expenditure incurred on replacement of Membrance Cells Receipt of capital grant/subsididy Non-compete fees paid to conduct business more efficiently Delayed payment of PF/ESI Inventory loss and leakages Tax rates and cess, etc. Royalty paid to AE R&D cess paid to RBI on royalty paid to AE petitione Applications for settlement of cases under section 245C Payment of lease rent Provision made for power expenses Foreign exchange fluctuation loss Insurance claim written off Liquidity damages Development of infrastructural facilities Employee's contributions towards ESI AO framed assessment in the name of non-existent entity Business income or Short-term capital gain Delay in filing return of income Vehicle given on finance lease Failure to get accounts audited as per section 44BB Stay of Demand Purchases alleged to be bogus Business income v. Income from other sources Rejection of Assessee seeking for estimation of net profit at 8% Profit from a joint venture Unexplained cash deposits into bank account made during demonetization period Undisclosed income declared during search Rejection of application under section 279(2) on the ground of delay Amount transferred to reserve fund as per RBI guidelines Short-term capital gain Additional claim made during appeal state Taxation of deemed rental income under section 22 Vacancy allowance Deduction under section 54EC Book profit under saction 115JB Carry forward/set off Concealment of Income Mis-reporting of income Approval under section 10(23C)(vi) Employees' contribution towards PF fund MAM Form No. 10B not filed along with return of income Non-filing of tax audit report (TAR) Tax already paid on International voyage Notice under section 148A(b) and order under section 148A(d) Application rejected on ground that assessee was running hospital for the purpose of profit Capital expenditure Applicability of section 11(6) Allowability of deduction on proportionate basis Co-operative societies Surrender Right Fee CIT(A) decided the case based on the merits available on records Addition on account of cost of construction borne by member of society Ad-hoc disallowance Offence punishable under section 276CC Assessee in default under section 201/201(1A) Voluntary Retirement Scheme Non-issuance of section 143(2) notice by AO Assessment under section 158BC Employer's contributions to PF and ESI and TDS AO made protective addition in the hands of assessee Deduction of expenses incurred for transfer of shares Capital gains vs. Income from other sources Fair Market Value (FMV) as on 1-4-1981 Weighted deduction of R & D expenditure MTM loss in cross corrency interest rate swamp Entitlement of department to collect interest under under section 234D Whether department can limit the interest on refund paid to it from the date of claim of deduction under section 36(1)(vii)(a) Interest paid on borrowed capital was added to the cost of asset High rate Draft assessment order Misreporting or under reporting of income Expenses in resepect of loding and unloading of material Under section 194D Unexplained cash receipts Set-off of LTCL against STCL Revenue expenses Loss on sale of shares alleged to be bogus AO disallowed 20% of the recruitment and training expenses Assessee pleaded as to issuerance 153C notice Special audit Repair and maintenance expenditure DTAA between india and singapore Applicability of 2nd proviso to section 153A(1) Eductitional Institution Addition ground Mistake apparent from re cancel Pendency of statutory appeal before CIT(A) Expenses on foreign travel of director Charges paid for damages in transit Long-term or short-term TPO's order under section 92CA(3) Claim of advance tax credit made in rectification application Failure to get accounts audited within due date Payments froming part of CSR Demand of tax without granting benefit of foreign tax credit Furnishing of inaccurate statement of reportable account Applicability of section 11(4A) Unrealized foreign exchange loss due to restatement of debtors, creditors and other advances Car expenses, telephone expenses, shop expenses and tea expenses AO passed order under section 143(3) r/w section 263 Port rental charges collected by assessee engaged in running and maintaining of the port Issue being debatable Condonation of delay of 2139 days Specified domestic transactions Under section 194C/194J Violation of the principles of natural justice by AO Pr. CIT called proposal from Jt. CIT/AO Cash payment in excess of the prescribed limit Assessee acquired a container Freight Station (CFS) from its wholly owned subsidiary under 'Slump Sale' Interest on delayed deposit of TDS Interest on delayed payment of service-tax Scope for TP adjustment Rejection of application under section 80G(5) Admissibility of application Delayed remittance of DDT under section 115P Education cess paid on income-tax Fresh claim Prima facia adjustment under section 143(1)(a) Direction to AO for framing fresh assessment after verification of the corresponding income with respect to TDS credit claimed Non-grant of TDS credit appearing in Form 26AS Nothing found in search Provision for contribution/subscruiption to District Union Provision for reserve fund Nature of expenses Scientific research expenditure TPO framed order under section 92CA(3) Tribunal sustained disallowance of business loss Ad hoc disallowance of expenses Concealment of particulars of income or for furnishing of inaccurate particulars of income Failure to get accounts audited under section 44AB No TCS made by Excise & Taxation Department Addition under section 68/69 Delay in getting books of account audited Interest income received on short-terms deposits Compensation Reference to DVO under section 142A Corporate Social Responsibility ("CSR") expenses Recovery of demand against company Notice issued under section 148A(b) against suspicious transaction Interest earned by club on deposit of surplus funds with bank Ex parte order passed by ITAT sought to be recalled Return filed by assessee in response to notice issued under section 148 accepted by AO Salary income earned for services rendered in China Condonaton of delay in filing appeal Failure of assessee to comply with notices Travelling expenditure incurred on director's wife accompanying their husbands on business tours Payment made towards professional services Payment of shipping charges to non-resident shipping companies Existence of PE in India Contravention under section 269SS Estimated addition of undisclosed sales Adjustment of refund Repayment of loan in cash Failure to furnish return in terms of section 139(4A) Issue being subject-matter of an appeal before appellate authority Interest under section 201(1A) Notice issue beyond four years Interest on late payment of service tax Scope of section 254(2) Refund payable for assessment year 2022-23 Addition under section 56(2) (vii) AO made addition on protective basis Benefit or perqusite Income declared during the course of survey proceedings Non-filing of return within due date under section 139(1) Addition under sections 69 Relevant date for computation Conversion of partnership firms into companies Grounds of appeal and Form 35 are not matching to each other Grant of stay Offence under section 278B Additional tax liability determined by AO while disposing of rectification application filed by assessee Addition of 20% expenses towards reimbursement of incurred for services rendered Claim of index cost of acquisition/ cost of improvement AO made addition under head 'income from other sources' on account of LTCG on sale of property Customs duty Interest from cooperative banks Assessee challenged levy of interest under sections 234 and 220(2) Substantial increase in assessee's agricultural income Under section 9(1)(I) Disallowance of loss Signage expenses Sales tools expenses Royalty expenses incurred in lieu of granting licence and technical guidance under the Technical know-how Agreement New asset (plant or machinery) Assessee did not provide details regarding utilization of unsecured loans for non-business Insurance, Car expenses, Bank charges, Accountatn Salary, Driver Salary, Car fuel, Travelling, Printing and Depreciation, etc. Benefit of indexation Absence of mens rea AO assumed jurisdiction on the basis of change of opinion Offence punishable under section 276C Non-service of notice under section 143(2) Settlement of pending dispute Set off Loss Time limit for completion Taxability under section 47(xiii)(b) at the time of conversion of firm into company Order under section 201 Entitlement of payment of refund latest by 31-7-2021 but paid on 26-5-2023 Notice issued under section 142(1) during wave of Covid-19 not accessed by CA AO assessed assessee-trust as AOP Under section 148 Long -term capital gains Failure to deduct tax at source Jurisdiction to entertain the appeal Profits and Gains of Business or Pofession or Income from Capital Gains High Court did not fromulate any substantial question of law Cash deposits in bank Staff quarter for MRI staff Assessee paid tax, surcharge and penalty under IDS Commission Provision for expenses Business income or Capital gain Adjustment on account of payment made to clubs "Other income" Income from scrap sales Benefit in kind of money Provisions no longer required written back in respect of project creditors relating to capital assets Delay in deposit of employee's contributions to PF and ESI Deposit of employee's contributions to PF and ESI beyond due date under respective Act Non-deduction at source Loose sheets,digital evidance, pendrive unearthead during survey Agreement between India and Australia Advertisement expenses AO issued notice under section 153C(i) Invocation of provisions of section 144 Cost of acquisition of debentures Erroneous and perejudicial order Reference to dispute Resolution Panel Notice under section 148 issued after four years Reassessment order under section 148A(d) Assessee pleading ignorance of law Orders arising from processing of return of income 143(1) Adjustment on account of non-deduction of tax or non-depositing of tax deducted at source by assessee Invalid return Alleged violation of section 13(1)(c) CIT(A) deleted addition considering additional evidence Addition under section 56(viia)(ii) Notice under section 148 issued in name of non-existent entity Denial of loss Withholding of Tax Invocation of jurisdiction Travelling expenses Difference alleged to have been understated in purchases Rejection of borks of account without giving any comparable case Powers of CIT(A) to remand matter to AO for certain verifications after deciding case in favour of assessee in its entirety Exemptions under sections 11(1) and 11(2) Condonation of delay of 879 days Power of Dispute Resolution Panel to issue directions to AO for further verification on certain aspects Provision created for service tax liability Tourism Promotion and Tent Expenses Interest earned on mobilization advance given to sub contractor Other interest income Non-consideration of representations for updation of challans Consequential order of assessment under section 143 read with section 263 Notice under section 154 to a dead person Refund of tax withheld Late filing of TDS statements Rejection of application Expenses on account of cooly & cartage, repairs, travelling AO demanded interest and fees for late deposit of tax deducted at source Applicability of provision Addition on account of AIR infromation received regarding details in Form 26AS Addition under section 56 Interest paid on loan taken for construction of building capitalised by AO Non-compliance to notices, etc., Effect of Consequential order of assessment under section 143 read with section 263 Forex loss on cancellation of contracts Addition on account of unexplained investment in property Addition on account of penny stock transaction Condonation of delay of 18 days Denial of indexation benefit from 1-4-2001 for LTCG computation Electricity charges Vehicle Consideration from sale and maintenance service of software licenses Addition made on basis of statement recorded during survey Application under section 154 rejected by AO on ground that no documentary evidences produced in respect of claim Eligibility criteria Computation of book profits Employee's contribution towards PF and ESIC Withdrawal of status of charitable institution given to assessee Prequisite under section 17(2)(vi) No response to notice under section 133(6) by other parties Reimbursement of service tax liability of assessee to its distributors Penalty proceedings initiated for concealment of income, whereas penalty levied for furnishing inaccurate particulars of income Selection of comparables Advertisement and sales promotion expenditure Deemed dividend under section 2(22)(a)/2(22)(d) Publicity, advertisement and sales promotion expenses Expenditure incurred on gifts Protective addition in the hands of assessee Notice under section 148A(d) Contravention of section 269T Notice under section 148 issued without application of mind by AO--Notice issued without ascertaining the income that had escaped assessment Addition evidence Rejection of declaration Order under section 147 Rejecting application on ground that it was not submitted electronically Fair market value Assessability AO alleged that concerned unit was a result of splitting-up of other unit Expenses incurred on promotion of Ozone Mission AO’s reason to reopen assessment based on erroneous fact Royalty paid to parent company towards Material gathered by AO during enquiry under section 142(2) not supplied to assessee even after specific request made by assessee Expenses incurred on projects against which no income was earned by assessee Furnishing of inaccurate particulars of income Exemption of dividend income in the hands of recipient assessee Notice issued beyond 4 years from end of relevant assessment year Issuance of notice under section 148 beyond outer limit of size years in view of TOLA Act, 2020 Loss arising due to foreign exchange fluctuation Applicability of section 56(2)(vii)(c) Improved resolution plan lacked statutory claim Addition towards supression of sales Conversion charges pursuant to Govt. of Goa to regularize use of agricultural land into non-agricultural purposes Non-filing of AIR as per section 285BA(2) read with rule 114E AO failed to apply his mind and merely relied upon infromation received from Investigating Wing Subscription paid to Clayton Christensen Institute (CCI) towards research programme Payment made to Royal Hospital for Women Foundation Interest earned on bank deposits Tax, cess, etc. Payment towards Tata brand equity subscription Exhibition expenses, foreign & local travelling, telephone calls, etc. Scope of sections 13(2) and 13(3) Benefit/perquisite other than in the shape of money Commission expenses paid for processing the orders through agent Disallowance on account of bogus purchases Addition on account of closing of balance of sundery creditors Agreement between India and Netherland Agreement between India and Morocco Commission paid to various parties NSE membership card Concealment or furnishing of inaccurate particulars issue being debatable Income received from Duty Drawback Scheme and Merchandise Exports from India Scheme (MEIS) Software expenditure Rate of tax Complaint filed against assessee due to delay in payment of self assessment tax Interest income earned by assessee from parking of surplus funds with banks Issuance of took out circular Violation of provisions of section 269SS Incidental issue found during scrutiny assessment Application for condonation of delay Assessee pleaded that no refund was granted to assessee under section 143(1) Taxability of Fee for delayed submission of tax deducted at source statement Taxibility in whose hands Failure to comply with section 269SS Payment made for managing an event Consultancy charges paid to three directors over and above regular remuneration Commission payment Qualifying ship Employees' contributions towards PF amd ESI Separate disallowance towards employee's contributions to PF/ESI Limitation oeriod Appeal dismissed in limine on the ground of limitation Disallowance of site development expenses and marketing staff commission Enhancement of assesseement Interest expenditure Commission paid to doctors Prohibited payment Providing freebies to medical practitioners Sales promotion expenses incurred on doctors for prescribing assessee's product Under section 28(iv) Delay in filing of Form No. 67 Penalty imposed and on the basis of order passed under section 201(1)/201(1A) Non-mention of DIN in the assessment order Reference to TPO Addition under section 56(2)(viia) Difference between sale consideration and stamp duty value Interest on unpaid tax Time limit Capital expenditure incurred for the purpose of specified business as per law Expenditure on the abandoned project Extended limitation for reopening assessment to sixteen years Interest income earned in India Applicability of section 37(1) Excess dividend received by assessee Special rate of tax under section 115BBA Determination of income Assessee engaged in providing services and facilities in connection with prospecting/extraction/production of mineral oil addition under section 68- Treatment of recall application as rectification application Special Audit under section 142(2A) Notice under section 148A Addition under section 153A Capital gain or income from other sources Authority to initiate prosecution Complaint about fasher o deposit TDS Contribution to pension fund in excess of the annual limit of 27% of the salaries and wages Expenditure incurred towards cultural activities, Teacher's Day Celebrations, etc. Contribution towards Gratuity fund during the year in addition to the contribution made @ 8.33% of the salaries as per the provisions of Income Tax Rules, 1962 Provision made during the financial year towards the family security fund of the employees of the VPI Under section 194C/194-I Agreement between India and portugal Fees paid to interior architect for consultancy and supervision of interior decor of existing hotel Challenge to appellate order seeking opportunity to upload written submission Renovation and refurbishment expenses Renovation and refurbishment expenses claimed as revenue expenditure for the first time before Tribunal Income taxable in India Addition under section 56(2)(vii)(c) Disallowance of 10% of expenses Validity of notice under section 148 Failure to furnish Audit Report under section 44AB on or before due date prescribed under the Act Estimated addition on account of bogus purchases Expenditure reimbursed to agent Provision for dividend Non-compliance to notice under section 142(1) Undisclosed income--Block assessment under section 158BC Periphery development expenses Applicability of TP provisions Benefit of tax credit under DTAA against DDT Notice issued under section 148A (d) in terms of new provisions at third stage of proceedings Amount spent on renovation, refurbishment and repairs concerning an on-going hospitality business Fee paid in relation to design and replacement of furniture and fittings Priority of secured creditors' rights tax recovery claims Assessee challenged validity of sanction Deposit of employees' contribution before due date of filing return Belated deposit of Employee's contribution to PF/ESI Employees’ contribution to PF/ESI Employees' contributions to PF/ESI/superannuation fund Employees’ contribution of PF/ESI Prosecution proceedings initiated for non filing of return of income Order under section 127(2) Violation of section 269SS/269T Applicability of higher rate of tax Taxability under section 45(3) Assessee being partner in the firm engaged in development of housing projects Notional income Addition under,section 68 RoC filing fees paid for increase in share capital Interest received by assessee from its trade debtor towards late payment of sale consideration Put to use Interest liability on additional consumer security deposits Head Office general expenditure Sales incentive paid by assessee Expenditure incurred by assessee on infructuous capital projects Advances written off Mis-reporting on under,reporting of income Rejecting claim on ground that assessee only filed revised Form 3CD but did not file revised computation of total income for revised return of income Addition to income on the basis of direction of AO Applying tax rate at 30% on total income of assessee Order passed under section 148A(d) and notice issued under section 148 Addition in respect of issues not mentioned in limited scrutiny notice Claim of capital loss on transfer of land Addition under section 68 by AO Variable licence fee paid by assessee under New Telecom Policy 1999 Agreement between India and France/Netherlands/Switzerland Economic offence Assessment order passed Interest earned from investments held with other co-operative bank Assessment order passed by AO after expiry of limitation period Non-deduction of tax at source under section 194H Show cause notice under section 148A(b) Under section 9(1)(vii)(b) Time-limit Bad and doubtful debts Addition to income in relation to issue not being subject-matter of limited scrutiny Dispute resolution panel Electricity generated by CPP supplied to a general unit Undisclosed profit Rejection of books Error trade loss Addition on account of reversing of sales proceeds Addition on account of additional sales tax paid as liability Addition on account of business promotion expenses as personal expenses Disallowance of additional professional charges on account of substantial income Addition on account of unverified purchases Addition on account of lower price of scrap Assessee sought direction to transfer the challans standing to the credit of assessment year 2016-17 to the credit of tax demand raised in respect of assessment year 2014-15 Erroneous and pre judicial order Addition on account of difference in contract receipts as per Form 26AS and as per books of account Rate of depreciation- Addition on account of interest on fixed deposits created out of surplus funds Addition towards undisclosed sales Foreclosure cost in the from of premium paid on redemption of redeemable preference shares Expenditure incurred towards capital reduction and share issue and redemption of preference shares Agreemment between India and USA Rejection of assessee's application by Pr.CIT Unrecorded sale Sale of scrap machinery Non-deduction of TDS Addition on account of difference between receipts as per Profit and Loss Account and 26AS Mistake Apparent Employees' contributions to PF and ESI paid beyond due dates under respective Acts Rejection of Misreporting/under reporting of income Bills not produced with regard to advertisement expenses AO made addition on account of failure to furnish the evidence to substantiate his claim AO had not considered explanation given by assessee Reason to believe Capital gains or Income from other sources Factual errors in assessment order Appeal diaposed of without intimating assessee about rejection of his request latter for adjournment Denial of deduction under section 80P(2)(a)(i) Interest on income tax refund Ex-parte order Proceedings under section 148A(d) No opportunity of personal hearing through video conferencing afforded to assessee Source of cash deposit fully explained during assessment proceeding Accrual of income money received under Marketing Scientific research expenses Donations given under Corporate Social Responsibility Business of prospecting of mineral oil Order under section 119(2)(b) Set off of demand of earlier year(s) Tower constructed after commencement of business Payment of upfront fee towards loan processing charges Employees' contribution to provident fund ESI Addition under secrion 68 Employee Benefit Expenses, other expenses and Finance Cost Challenge as to validity of jurisdiction assumed by AO for reopening of assessment Assessee sold two residential units to one individual AO made part disallowance alleging expenses to be on higher side Expenditure on development of website Adjustment of refund against demand for preceeding assessment year Non-Compete Fee Contravention of provisions of section 269SS Validity of assessment order Computation of LCCG Revival of appeal Slump sale Alleged escapement of tax Value of electricity supplied by Captive Power Plant Assessee-in default Loss on account of exchange fluctuation on forward cover contracts Cooperative society Under section 192 vis-a-vis 194J AO framed assessment pursuant to directions issued by DRP Claim of deduction towards indexed cost of improvement towards payment made for removing encumbrances Contributions towards PF and ESI Employees' contribution towards PF/ESIC Addition under section 56(2)(ix) Computation of -Cost of acquisition Unexplained cash deposit Capital or revenue credit Allocation of head office expenses Expeditious disposal of appeals within time frame Additions under section 68 and 69C Provision for obsolescence stock Expenditure incurred on scientific research in excess of amount quatified in certificate Expenses towards civil and tiling expenditure Expenditure incurred on Lignite project Interest paid to Sales Tax Authorities for late payment of sales tax Contributions made to Govt. of Gujarat for celebrating Gujarat Gaurav Day and Sharad Utsav Depreciation on leased assets Expenditure incurred for excavation of river diversion Payments made to advertisement agencies Assessment under section 153A - Mistake apparent from record Weighted deduction of scientific research expenditure Addition towards deemed rent in respect of unsold flats held by builder as stock-in-trade Consideration for termination of bundle of management rights and non-compete Addition on basis of comparison of profit of current year with profit of immediately preceding year Notice to legal representative Dismissal of application Under section 194C or 194J Management fees paid to overseas AE Non-application of mind by officers seeking and granting approval under section 151 Assessee's request for video-conferencing ignored Jurisidction of AO Notice under section 148A(b) issued to deceased assessee Amount paid to retiring partner for giving up his interest in partnership firm Addition under section 68-LTCG on sale of shares Invocation of section 153A/153C Weighted deduction of the expenditure incurred for research and development facilities Payment of service charges made to holding company for advisory services on corporate matters Reimbursement of salary of staff of holding company deputed to assessee-company Income surrendered in search and seizure in same assessment year Enforceability of Order under section 92CA T.P. adjustment vis-a-vis MAM selection Delay in payment of TDS Suppression of material facts by assessee Rental income from Australian property Notional addition towards rent receivable as per Rent Controller's order Deduction under sections 54F and 54EC Addition to income towords reimbursement of expenses received by non-resident assessee having PE in India Expenses on account of ESOP and ESPS schemes Application of income Order passed pursuant to direction of Dispute Resolution Panel Payments to overseas entities without TDS Non-issuance of notice to assessee prior to passing of assessment order Deduction under section 57 Assessments beyond six years under section 153A Non-release of refund due to technical difficulty in system under the control of CPC Repairs and maintenance to plant & machinery and buildings Employees' Contribution to ESI and PF Co-operative society earned interest on investment from co-operative bank Appeal never contested on merits before Tribunal Compulsory acquisition of agricultural land Brokerage paid by assessee for enabling it to lease part of the SEZ premises to three parties Car parking income, income from health club, income from food court and interest income Notice under section 148 issued in the name of non-existent entity Unexplained investments/cash credits in foreign bank account Benefit of exemption claimed for earlier assessment year Validity- could not be alleged by Pr. CIT as order Unutilised Cenvat credit Excise duty exemption Preoperative expenses capitalised in books of account Profit derived from captive power generating unit-T3 located at Wadi Club entrance Fee Infrastructural facility Addition under sction 68 Assumption of jurisdiction under section 158BD Sale consideration Denial of exemption for belated filing of Form 10B Expeniture against exempt income Certificate under section 197 Disallowance of expenses Addition on account of slow/non-moving inventory written off by the assessee on the basis of net realization value Order passed under section 132(3) Expenditure incurred on advertisement in newspapers requesting the debenture warrant holders to convert their warrants to equity shares Expenditure in relation to laying of transmission towers and lines Post-amalgamation filing of return Cash payment to farmer's laud owners in excess of prescribed limit Gains on account of foreign currency fluctuations Under section 144B Draft assessment order passed Allowability of deduction under section 24(b) Annual value Personal element of expenses Punitive damages Legal and professional expenses Average aggregate advances of rural branches Eligibility of - Expenses in connection with transfer Addition on account of capital gain computed by adopting circle rate of property Concluded assessment vis-a-vis issuance of an intimation under section 143(1) prior to the date of search Need for opportunity of hearing to be given to assessee Lease rent for vehicles and computers Allegation that assessee failed to furnish complete bank statements of accounts maintained by him in foreign branch of a bank Land and building Long-term capital gain on transfer of shares Indirect expenses such as employees cost, office and administration and marketing and selling expenses Purchase of building material Cash deposits in bank accounts Construction expenses incurred by builder after issuance of occupancy certificate Lessee company went into liquidation Order under section 144 read with section 147 Provision for warranty expenses Addition under section 69A in the hands of NRI Expenses debited to profit and loss account Undisclosed income found during course of search Addition under section 69/69B Capital assets Addition under section 50C Addition on account of loan given by assessee Direction to AO to reopen assessment in the hands J & S, directors of company Electricity Transferred by three capitive units to assessee Income from sale of land held as WIP Commission paid to foreign nationals on sales Denial of treaty benefits under India Concealment or furnishing of accurate particulars Scrutiny of sale of property Waiver of loan by bank Order of DRP Addition under section 68 or section 56 Splitting up of turnover in two parts under different heads of income Diminution in the value of GOI Fertilizer Bond Payment of corpus to DAV School Management Registration fees for executing agreements for taking business premises on rent Assessee failed to participate in assessment proceeding Year of allowability Cost of in-house production programme Provision made for bad and doubful debts Ex parte assessment Proportionate premium paid on redemption of Debentures Mark-to-Market' loss pertaining to forward contracts Employees' Contribution towards PF, ESI Bonus paid to employees Agrrement between India Singapore Constitutionality of section 245C(5) and retrospective abolition of ITSC Componding of offence Penal interest paid to NOIDA Authority Failure to get amount audited Prima facie adjustments Unpaid VAT Corporate Social Responsibility (CSR) expenses Notice issued under section 148 was not signed by jurisdictional assessing authority Payments of annual license fees Application for registration rejected Bar against direct demand on assessee in respect of TDS deducted but not paid by deductor Notice issued after expiry of four years Income of co-operative society Provision for construction expenses Applicability of section 40(a) Nature of loss Assessee consistently following project completion method Estimation of income without referring to comparable cases Special rate of tax Failure to maintain books of account and failure to get accounts audited Devidend distribution tax Reopening of assessment on the basis of statement given by third party Loss on sale of shares Addition under section 69A in respect of cash deposits during demonetization period Order under section 148A(d) passed without granting oral hearing to assessee Delay in payment of determined refund to assessee Assessee not specifically opted for WDV method on turbins Contravention of provision of section 269T Cash seized by Election Officer from vehicle owned by assessee Upfront lease charges and nominal annual rent Expenditure capitalized by the assessee Interest earned by assessee during the pre-commencement period Interest income earned by a foreign revocable trust AO disallowed claim of VAT paid on purchases made by assessee AO disallowed contribution to PF in excess of 27% of salary Order passed without providing opportunity of personal hearing to assessee Cost of acquisition for land sold Section 2(47) Limitation Period Addition made on the basis of order passed by I-T Settlement Commission in case of third party Carry forward and set off of business losses Portfolio management service (PMS) fee Interest on tax deducted at source Income derived from approved activity under SEZ Signage income derived from tenants Amount forfeited on properties Business promotion income Income from sale of scrap Avidence Agreement Deduction under section 24(a) Entire demand adjusted against pre-paid taxes Ad hoc disallowance of travelling and conveyance expenses Ad hoc disallowance of miscellaneous expenses Disallowance of gratuity expenses Assessee incurred CSR expenses and claimed deduction under section 80G Assessment order farmed in the name of non-existent entity Disallowance claim of deduction as no audit report under section 44AB, section 92E, or section 80-IC, furnishead along with the return Set-off of demand of earlier year(s) Approval of Resolution Plan Approval of Resolution Plan Under section 31(1) Disallowance of short-term capital loss on sale of shares alleged to be bogus Capital gain on sale of agricultural land Extension of time period for furnishing audit report under section 142(2A)- Application under section 245C(1) Notices under section 148A(b) & 148 and order under section 148A(d) Adjustment in returned income Admission additional ground AO made certain addition Capital or revenue reciept Non-issuance of draft assessment order by AO Assessee filed revised computation Approval granted by CIT Exemption under section 12 Exempt income (dividend) Freebies given to doctors Determinatin of ALP Validity of search proceedings under section 132 Order passed under section 26(3) Sale of scrap Order of assessment not bearing Document Identification Number (DIN) Additional payment made for purchase of land Fresh assessment pursuant to order of Tribunal Order not containing DIN Receipt of unsecured loan Deemed dividend under section 2(22)(d) MFN clause Tax Treaty Notices issued under section 153C Capital Gains or Business Income Write off of trade advances receivable from sick company Income from House property or Business income Exemption under section 11(1)(d) Additional ground being legal issue Notice under section 148 issued after expiry of four years Protective addition towards alleged bogus purchases made by customer from the assessee Interest on refund under section 244A Applicability of section 194N Applicability of section 194A offence under section 279(2) Under section 194BC Limitation period for reassessment Assessee challenged subjective satisfaction with regard to escapement of income Charitable activities Offence committed by company Expenditure incurred for advertisement in respect of a brand of an existing ongoing business Assessment order passed under section 143(3) read with section 144C(13) Lease rent Refund of amount deposited under equalisation levy Denial of deduction on allegation of bogus donation to charitable trust Order prejudicial to assessee Exemption under section 11(1) Expenses on litigation, maintenance of office, conveyances Undisclosed income Estimation of gross profit Limited return on share capital to members as prescribed by Articles of Association of the Producer Company Expenditure incurred during General Body meeting by way of payment of gifts to the Members of producer company Provision for liquidated damages Addition on account of manipulation of income through Client Code Modification Reopening of two assessment years for same transaction Interest/dividend earned by assessee from investments made with Co-operative Banks and other co-operative societies Expenditure incurred on CSR activity Conversion of assessee from Private Limited company into LLP Employees' contribution to the Provident Fund (PF) Deduction claimed under section 35(1) Charitable trust--Exemption under section 11 Compensation received from insurance company on destruction of raw materials Weighted deduction of donations made to a scientific research institute Addition under section 68--Receipt of share capital/premium Entitlement to interest on refund Refund withheld in anticipation of conclusion for a demand of tax Misreporting or under-reporting of income AO travelled beyond the scope of limited scrutiny without conversion into complete scrutiny Fair opportunity of hearing not granted to assessee Non-provision of opportunity of personal hearing to assessee Expenses incurred on software license Expenses incurred on training of employee Unaccounted hospital receipt not declared in RoI No claim made in original return Constitutional validity of section 115BBE Benefit of brought forward loss Under section 9(1)(ii) Rate of tax on STCG on shares on which was STT paid TDS under section 199 Inclusion of daughter as a coparcener of HUF Employee's contribution towards PF and ESI Order Annaul lettable value Whether assessee had a Permanent Establishment (PE) in India and Loss in derivative transactions Maintainability of application under section 270AA Exemption under section 11(6) Accumulation under section 11(1)(a) Non-disposal of assessee's objections to reopening Business of exploration, etc., of mineral oil AMP expenses AO after making elaborate enquiries allowed loss under the head "Income from other Sources" Amount advanced to commission agent Non-filing of ITR and Audit report before due date as prescribed under provisions of section 44AB Adequate provisions made by assessee keeping in view interest of Revenue Powers of Loss on goods destroyed in fire Donation to charitable trust alleged to be bogus Deduction claimed after filing return Goodwill arising out of amalgamation Amortization of merger expenses AO made addition by disallowing 10% of the expenditure Assessee did not furnish supporting evidence before AO but before CIT(A) Issuance of Form 5 Investment in shares No opportunity of given to assessee by serving show cause not Interest on late payment of TDS paid under section 201/201(1A) Under-reported or misreported income Order under section 147 read with section 144B passed in violation of principles of natural justice Cash withdrawal in excess of threshold limit Employee's PF & ESI contributions Provision made for expenses Objection to Draft Assessment Order Final assessment order passed without waiting for directions of DRP Non-specification of charge Assessee-trust claimed expenses related to activities Addition under sections 68 Assessee advanced loan to 'S' Interest free refundable security deposit Notice under section 148 issued after 30-06-2021 Tax deducted at source on salaries Product sharing contracts Preliminary drilling expenses State of consortium Assessee filed Form 10 belatedly with prayer for condonation of delay Notice under section 148A(b) issued after expiry of 3 years Assessment framed in name of non-existent entity Under section 144 Cash payments exceeding Rs. 20000 before 1-4-2009 Introduction of land by partner AO imposed penalty for misreporting of income Expenditure incurred on foreign tour of director’s wife Captive Power Plant Computation under section 115JA Addition to book profit Original appeal in favour of assessee Indo-USA DTAA Eligibility Offence under sections 276B & 278B Issuance of shares based on valuation made by chartered accountant Assessee being under corporate insolvency resolution process Interest income from a Co-operative Bank Salary paid by non-resident assessee to expatriate employees working in India Notice under section 143(2) not served on assessee Short grant of TDS credit Territorial jurisdiction of ACMM at Delhi Difference in contents of notice under section 148A(b) vis-a-vis order under section 148A(d) Employer's contribution to PF/ESI No DIN mentioned on the body of section 263 order Deduction on capital payment Pr. CIT rejected application under section 264 on technical grounds Interest or borrowed capital Personal hearing before AO through Video-Conferencing Legal issue pending before CIT(A) Software expenses Agreement between India and Slovenia AO did not examine 'concession' factor as per section 17(2)(ii) before invoking rule 3 Concealment of furnishing of inaccurate particulars Directions issued to AO under section 144C(5) Addition under section 143(3) Assessee engaged in trade of ferrous and non-ferrous metals Obsolete assets Insurance of brokerage charges to let out the excess space available with the assessee Computation of turnover Interest received on investment made with any other Cooperative Bank Additional price paid to sugarcane grower, for purchase of raw material (sugarcane) Appeal filed after a delay of 5318 days Unsold inventory converted into capital asset Supporting reasons for conclusion of CIT(A) not given Interest and foreign exchange fluctuations relating to funds utilized for general corporate purposes On block of assets Computation of interest disallowance Appeal pending before CIT(A) Addition towards late payment of employees' contributions to PF Transfer of immovable property prior to 31-3-2013 Delay in filing of appeal Banks Deducted TDS Computation of period of holding capital asset Capital gains or Income from other Sources Failure to file TDS returns Business Income or Capital Gains PE in India Enhancement of Income Applicability of section 115QA Under section 143(3) read with section 144B Deemed rental income qua the unsold stock of flats held as stock-in-trade Difference between sale value and stamp value Payment of salary/remuneration Revised return filed treated as belated return by CIT(A) recording wrong date of filing return All communications including statutory notices and show cause notices served through registered e-mail id of assessee Receipt under Swachh Bharat Abhiyan Fund Rejection of application under Form 10AB for regular registration Individual Disallowances of freight charges under section 40A(3) and prior period expenses Search conducted under section 132 Notice under section 148 issued without prior approval of authorities specified under section 151(ii) Assessee's scheme was one of the schemes approved by SEBI Salary income Regular approval under section 80G(5) Powers under section 119(2) Agreement between India and Austria Complaint under section 50 of the Black Money Act Interest/dividend income from co-operative societies Disallowance of provision for warranty Order under section 148(d) passed without application of mind Duty drawback and interest received Valuation of closing stock Expenditure pertaining to foreign travel of wife of Managing Director Concealment or furnishing of inaccuate particulars Fines paid under section 125 of the Customs Act, 1962 Investment in flat Employee's share of contribution towards provident fund Income from Capital gains or Business income Fee paid to ROC Refund of FBT Payment made to non-resident being non-taxable in view of beneficial provisions of DTAA read with MFN Net loss incurred on error trading transactions Business income or Income from other sources Intrest on NPAs on receipt basis Donations on account of CSR expenditure made to institutions registered under section 80G MTM loss in relation to currency forward contracts Allowability of whether Expenditure incurred for raising of loan Compensation received on non-renewal of contract between freelance journalist and publishers Claim of depreciation at full rate Time limit of assessment Best judgement assessment Notice under section 143(2) being barred by time Assessment on the basis of seized document and further extrapolation Assessment on the basis of seized document Books of account not rejected Filing objection to draft assessment order Delay in making payment of self assessment tax Miscellaneous income Assessee did not appear before the AO Under reporting of income in consequence of mis-reporting of income Notice under section 143(2) issued by Dy CIT and assessment completed by CIT assessing to jurisdiction of Requirement of personal hearing under section 148A(b) before issuance of reassessment notice Enquiry under section 148A(a) Registration under sections 12AB and 80G DTAA with USA Denial of benefits under Vivad Se Vishwas Act Assessee filed application under section 270AA belatedly Under-reporting of income Filing of appeal in the name of deceased assessee Request of adjustment of payment made prior to IDS Scheme Non-submission of from 10CCB before due date of filing ROI Donation given to SHG & PH Denial of approval Addition on account of unaccounted business income Disclosure of infromation relating to assessee with respect to income-tax Maintainability of appeal Income from sale of scrap generated during manufacturing Freight recoveries Exchange rate fluctuation Insurance recovery received on damaged goods Discount received Rental income arose on account of space provided to banks for providing ATM facilities Issuance of notice under section 148 in the name of deceased assessee Alleged contravention of section 269T Computation of gain on sale of property Notice issued by JCIT Expenditure not allowed for weighted deduction under section 35(2AB) Disallowance of expenses of partnership firm in which assessee being partner Debenture issue expenses Expenses incurred for issue of bonus shares Deduction only on payment basis Contravention of section 269SS/T Determination of 'market value' of power supplied by captive power plant of assessee to its steel division Addition under section 56(2)(vii)(b) made without waiting valuation report from DVO Addition towards receipt of contractual payment Allowability of expenditure v. Application of income (Repayment of Loan) under section 11 Denial of benefit Claim of loss on sale of equity shares Applicability of doctrine of mutuality No pendency of appeal in case of assessee as on the date of application Maintainability of application Cononation of delay Determination of annual letting value AO failed to make reference to TPO Taxability in India Applicability of section 56(2)(viib) Expenditure incurred in connection with issuance of bonus shares Professional and legal charges Unaccounted stock declared during survey Cash loans exceeding prescribed limit Assessee claimed deduction after claiming of brought forward loss and unabsorbed depreciation Long-term capital gains on sale of shares Royalty or fees for technical services Under section 170A Non-compliance with notices issued under section 142(1) Camputation of estimal income Taxability under section 28(iv) Set off of brought forward loss from a non-tonnage tax year, against shipping income while computing tonnage income Divident distribution tax Offence under section 277 Expenses related to trial sales Goodwilll acquired under slump sale Final assessment order passed without passing draft assessment order Payment of education cess and secondary and higher education cess on income tax Annual let out value Addition under section 64 Provision for solid waste disposal site expenses Assessee during search disclosed extraordinary item in the profit and loss account Assessment under section 115BD Order passed after limitation period Ad hoc disallowance out of miscellaneous expenses Legal and professional charges incurred relating to sale of immovable property Reopening based on incorrect facts Cancellation of registration Section 560 of Companies Act, 1956 company applied to ROC for striking off its name AO disallowed interest paid on retention money Disallowance of professional charges Revocation of approval under section 10(23C)(iv) Weighted deduction in respect of expenditure incurred on the creation and establishment of an in-house R & D facility Violation of section 269SS AO made addition on the basis of Percentage Completion Method Addition on account of unexplained cash deposit Issue sough to be raised being subject-matter of consideration by AO Order passed beyond period of limitation Additional ground of appeal Agreement between India and Oman in respect of dividend income earned by Permanent Establishments of assessee in Oman Original assessment order framed in the name of deceased person Capital Gains/loss Investment in trust explained by assessee Validity of order passed under section 148A(d) Jurisdictional validity of reassessment proceedings under section 148A Suppressed receipts disclosed as additional income in return filed under section 153A Notice of hearing not received by assessee Registration under section 12A and exemption under section 80G(5) Sale consideration vis-a-vis value determined by DVO Appeal filed before CIT(A) heart but not decied for a along time Addition and section 69 Order passed under section 147 read with section 143(3) by a non-jurisdictional assessing officer Sale of immovable property Notice under section 148--Validity Notices under section 148 Cash payment of on-money for purchase of flat Return of income filed after due date of return prescribed under section 139(1) TDS deposited after due date Concealment or furnishing inaccurate particulars Assessee claiming land sold to be agricultural land Failure of AO to provide opportunity under section 144B in faceless assessment Attachment of property and validity of alienation under section 281 Interest earned from co-operative bank ESOP compensation expenses claimed by assessee Disallowance of interest expenses Subsistence allowance Claim for interest at 18% p.a. "Construction expenses" under Marketing Division Computation of eligible profit Application for settlement of cases Garnishee notice for recovery of tax Computation of average aggregate advances Payments made against purchases to non-residents without deducting TDS Authentication of assessment order Adoption of higher net profit rate as compared to preceding years Order under section 148A(d) assed without considering reply filed by assessee Disallowance of expenses on account of repair, maintenance and store consumed Lease rental towards computers and networking equipment Credit of foreign taxes paid in Japan Adjustment of seized assets against existing liability under section 132B Interest under section 132B(4) Validity of Draft and Final Assessment Orders Provision for perfromance guarantee/warranties Disallowance under section 13(1) Defective notice Failure to the Form No. 67 before due date Addition made by AO deleted in appeal Salary to non-resident Wrong assumption of nterest income from Co-operative Bank instead of interest received for Members of cooperative society Contravention of provision of section 269SS Payments made to clubs Payment made towards Public Relations and Media related services Co-operative-society Assessee claimed deduction under section 36(1)(viia) Show cause notice under section 148A(b) not issued on registered e-mail address of assessee-company Car running expenses Development of infractruture facility Payment of employee's contributions towards PF/ESI beyond due date Disallowance of interest and administrative expenses on entire investments Depreciation claimed on leasehold property as amortization Custody and listing charges paid to BSE Delayed payment of employee's contribution to PF and ESI AO passed final assessment order by making addition which was not proposed in draft assessment order Legal and professional charges incurred for system development Expenditure incurred by pharmaceutical company on providing freebies, i.e. various gifts, travel facilities, etc., to doctors Acquisition of trademark Undisclosed cash credit Agreement between India and China Assessment year to be considered Determination of Annual Letting Value Order issued in the name of deceased assessee, instead of legal heir Assessment under section 153C on account of undisclosed investments Delay in furnishing annual infromation return Denial of exemption Order passed in name of legal heir without issuing show cause notice and without affording opportunity of personal hearing Attachment of bank account Computation of arm's length price Donation to advertising business of assessee Cash payments exceeding prescribed limit for purchage of agricultural product No time granted to assessee to file reply to notice under section 148A(b) Difference between stamp duty valuation and purchase consideration Loss from trading in shares/securities Jurisdiction of TRO Sale proceeds of off the shelf software Administrative expenses Non-compliance of notices Filing of Form No. 10-IB Full credit not g ranted for Form 26AS was updated later Denial of deduction by way of "processing" return under section 143(1)(a)(v) Addition under section 56(2)(x)(b)(B) Expenditure incurred on exploring business opportunities in new line of bussiness Expenditure incurred on the Trip Scheme for dealers Assessee claimed deduction under section 24 Short-term capital gains Chargeable to tax Computation of benefit of leave encashment Limitation period for issuance of notice under section 143(2) Show cause notice not issued by appropriate authority Expenditure incurred by assessee to avoid any adverse effect on its reputation Difference between sale consideration between conveyance deed and stamp duty valuation Home improvement and home decor business Expenditure incurred on the trip scheme for dealers Corporate Social Responsibility ['CSR'] expenses Adjustments of seized assets under section 132B Assessee filed objections against initiation of reassessment proceedings on 3-11-2016 and copy of reasons recorded was supplied on 4-11-2016 Non-application of mind by the approving authority under section 151 Expenses in the nature of salary, rent, travelling, etc. incurred for normal business purposes Long-term capital loss Assessee wrote off diminution in value of investment made in subsidiary and associate concerns Scope of income Expenses incurred towards CSR activities Assessee-company claimed lower rate of Dividend Distribution Tax as per provisions of tax treaty Education Cess and Secondary and Higher Education Cess Goodwill acquired in the scheme of amalgamation Miscellaneous expenses under the head 'sales and administration expenses' Fee paid to J M Morgan Stanley towards advisory services received for divestment of assessee company's stake in EHIRCL AO was duly infromed about death of assessee Assessment pursuant to DRP directions Addition under section 68/69A AO re-opened case of non-existent firm Payments made for business support services (BSS) under the India-UK DTAA treated as FTS Long term capital loss Undisclosed investment Assessee pleaded no conclusive proof as to tax escapement Loss arising under the scheme of amalgamation Admissibility of additional evidences Non-disclosure of infromation regarding funding of political parties through electoral bonds Provisions for doubtful debts Expenditure towards Colour idea stores to increase sales Capital or reveue receipt Lump sum disallowance made by AO Assessee computed agricultural income as per regularly employed accounting method Provision for salary and wages arising out of Justice Palekar Award Ex-gratia payment in excess of the limit prescribed under Payment of Bonus Act, 1965 Payment of 20% of the outstanding demand during pendency of appeal Order under section 148A Recovery of demand against assessee company dissolved/insolvent Notice under section 148 issued beyond period of four years Refund of income tax/TDS paid Prima facie adjustment Unpaid GST Assessment reopened on the basis of income declared by assessee under IDS and Form-4 being issued Fee for Technical Services Under section 6 Benefit of 1st proviso to section 50C(1) Assessee pleaded to have filed return within extended due date Delay in filing of Form No. 10AB Notice and order issued/passed in name of non-existent entity Proceeding under section 148A commenced by local jurisdictional officer and not in the prescribed faceless manner Reasons for reopening of assessment being based on grossly erroneous factual foundation Receipt of development charges from state Government Fire services fees recived by assessee as a State owning company Loss on account of Expenditure incurred on treatment of Chairman in USA Interest on customs duty Approval by competent authority without application of mind Notice under section 148 issued without prior approval of the specified authority Carry forward of deficit to subsequent year Wilfull attempt to evade tax Non-implementation of Directions Issued by DRP Pr. CIT questioned allowance of deduction under section 80P(2)(a)(i) for interest income on statutory deposits Contribution made to core SGF Notice under section 148 issued during pendency of assessment proceedings following directions given by Pr. CIT Payment of surcharge on Sales Tax Notice issued after closing date of resolution plan approved by NCLT Right to interest under section 244A on declared refunds Agreement between India-Singapore DTAA Basis for reopening ESI/EPF contribution Validity of notice issued after expiry of four years from the end of the relevant assessment year Application of seized or requisitioned assets Addition made under section 68 Rental income earned by assessee and assessed under the head "Income from house property" Challenge validity of proceedings initiated under section 153C sear Under-reporting or mis-reporting of income Challenge to well reasoned and speaking order of Tribunal AO initiated reassessment proceedings based on infromation received from Investigation Wing Payments made under VRS scheme Expenditure incurred on subscription to clubs provided to various employees and directors Power tariff Managerial remuneration Allocation of common expenses Non-deduction of tax at sources on bank guarantee commission Profit of captive power generation unit Reason recorded by AO Failure to pay advance tax Fee to technical services Application under section 80G for final approval Representative assessee Cash received from purchaser as final payment before Sub-Registrar at the time of registration of sale deed of property Non-release of refund due to technical error in portal Assessee deposited cash in bank account but did not file return under section 139(1) AO treated opening stock as nil on the ground that closing stock of immediate previous year was treated as nil Passing of ex-parte order without considering grounds raised by assessee Creation of statutory reserve by NBFC Royalty paid to parent company for use of logo Loss arising out of derivative transaction in foreign currency Opportunity of hearing through Video-Conference not given Challenge to dismissal of petition 100% export-oriented undertakings CIT(E) rejected application for final approval on the ground that activities had already commenced Electricity generated by two captive power plants was transferred to assessee's cement manufacturing units Payment of compensation to persons whose rights were infringed by the mining activity AO made assessment without serving notices at registered e-mail address Disallowance of claim of exceptional items in profit & loss account Petition for release of all seized documents and to restrained income tax authority from proceeding with de novo assessment Disallowance of interest expenditure laid out or expended wholiy and exclusivalrytion the purpose of earning income Interest charged on income on which tax was deductible Priority charge under section 26B Sale consideration vis-a-vis value determined by Stamp Valuation Authority Royalty/FTS Exemption under section 11(2) Validity of Order of ITSC Addition of unaccounted receipts in cash based on seized documents Revision of return due to punching error Under section 9(1)(vi)/9(vii) or article 12(4) Education Cess Marked-to-Market Losses on headging contracts Service charges paid for technical, marketing, and accounting support Reimbursement of travelling expenditure Coolers Erroneous and prejudicial assessment order Taxability of capital gains in the hands of Mauritian Company Allowability of High rate PCIT denied exercising of jurisdiction due to passing order by Dy. CIT, CPC Pre-condition of payment of 20% of disputed tax demand Refund got delayed due to technical reasons Contravention of provisions of section 269ST Employees' contributions to PF payment beyond due date under relevant Act Fee for Technical services Expenditure incurred on transfer of flat Assessee claimed foreign tax relief without declaring income received outside of India Classification of income Prima facie adjustment under section 143(1) PE in India--Liasion office in India not perfroming additional function CIT(A) dismissed assessee's appeal on account of non-prosecution of appeal by assessee Assessee was assessed as NRI by ITO (Intermational Taxation) Adjustment of part refund received Rejection of application on account of non-submission of mandatory infromation Challeng as to order under section 148A(d) and notice under section 148 Amortization of share issue expenses Long-term capital gains Interest income earned on investments made with co-operative/scheaduled bank Validity of applications filed under section 245C after 1-2-2021 Application filed under section 154 Quantum addition set aside to file of AO Addition of gross profit Direction of Pr. CIT to 40% of outstanding demand, instead of 20% Non-filing of return under section 139(1) Eligibility for deduction under section 80-IC Reopening based on the statements recorded and incriminating material found in the course of search conducted in case of third party Assessment reopened on wrongful assumption of fact Issuance of notice under section 148 beyond limitation period Computing of book profit under section 115JB TDS under section 195 T.P. adjustment on purchase of drvelopment rights Retrospective application of omission of clause (i) of section 92BA Classification of property for circle rate/stamp valuation Amount received by US based assessee on account of sub-licensing of standardized software Manufacture or production of an article or thing Disallowance of deduction under section 80P in respect of income earned from bank Reasons recorded for reopening of assessment being based on tangible material Expenditure incurred wholly and exclusively in connection with transfer Taxability of interest received on compensation/enhanced compensation Exemption under section 13A Capital assets under section 50C(1) Excessive or un-reasonable payments Profit in lieu of salary Addition under section 68 towards cash deposited into bank account Order of assessment passed without granting personal hearing to assessee Final assessment order made without issuance of draft assessment order Relaunch expenses Employee's contribution to PF/ESI Payment made to overseas reporters/journalists without TDS Order of ITSC Infrastructure facility Year end provisions for concession fee Royalty receipts Notice for reassessment pertained to a period prior to acceptance and approval of resolution plan by NCLT Deduction on actal payment Ex-gratia payment to staff AO computed aggregate average rural advances by considering the incremental advance and not outstanding advance On the basis of orders passed for another assessment years Notice under section 144B Loss arising from the sale of goods and high seas Rental income derived from leasing out properties in mall Requirement of filling return wutgub dye date ybder sectuib 139(1) Order passed without considering documents submitted by assessee Declaration under Form 1 and undertaking under Form 2 Rejection of declaration made in Form-1 and undertaking given in Form-2 Condonation of delay in filing revised returns under section 119(2)(b) Condonation of delay in filing Form 10CCB for deduction under section 80-IC Order passed under section 245D(4) Assessee filed return of income after lapse of more than 28 months Dismissal of appeal in invoking provision section 249(4)(b) Misreporting or Under-reporting of income Employees' contributions to PF and ESI paid beyond due date prescribed under relevant Act Offence under sections 276B and 278B Business loss or speculative loss Period of limitation Condonation delay in filing revised return Belated TDS statements Revenue alleged that acceptance of settlement was clearly vitiated Public financial institution Condonation of delay of 68 days Valuation of unquoted shares transferred to associate entity Sale of residential property Offence under sections 276B and 278AA Under-reporting of income or misreporting of income Reasonable opportunity of personal hearing not being given to assessee AO disallowed 50% of exemption claimed by assessee under section 10(37) with respect to interest received on enhanced compensation on sale of agricultural land Condonation of delay in filing of Form No. 10B Addition under section 69C on account of bogus purchases exported in the same quantity and there were no other genuine purchase Non-compliance of notices under section 142(1) Mis-reporting or under-reporting of income Under-reporting of income as consequence of mis-reporting Jurisdiction of AO Disallowance of cash payments Quantum addition deleted by CIT(A) Most Appropriate Method Notice under section 148- Co-oprerative society Substantial delay in filing appeal before Tribunal No reasonable opportunity of showing cause provided to assessee Salary for services rendered in Australia Rejection of Application for final registration under section 12AA(1)(ac)(iii) Rejection of application for final approval under section 80G(5)(iii) Eligible assessee Eligibility for exemption under section 11 Interest income earned on FDs kept with co-operative banks/nationalized banks Furnishing of inaccurate particulars of income or Concealment of income Non-filing of Form 10-IC along with return of income Year of Taxability Cost of Acquisition Summary processing under section 143(1)(a) Notice under section 148 issued after 7 years Power of settlement commission to exercise discretion to condone defaults, prosecution Deduction towards cost of investment written off Mistake of wrong claim of relid Assessee filed application under clause (iii) of first proviso to sub-section (5) of section 80G TP adjustment on account of interest-free loan advanced to AE Income earned as contract receipts Advances for non agricultural purposes Direction to assessee to pay 20% of tax demand Addition towards agricultural income by treating it as income from other sources Addition made on ad hoc basis Resolution plan approved by NCLT in IBC Non-issuance of statutory notice under section 143(2) Estimated disallowance @ 10% of total expenses on tyres purchase No independent application of mind by AO Assessee being a resident of Canada and not having PE in India Non-issuance of notice under section 143(2) Validity of reopening of assessment Interest on late deposit of TDS High Court framed substantial question of law and the issue became debatable Provision for customer discount Delay in furnishing declaration in Form No. 27C Opportunity of hearing through video conferencing not provided to assessee No fresh available with AO from a reasonable belief Notice issued under section 148 under old regime after 31-3-2021 Notice under section 148 issued by JAO Reason to believe escapement of income Review of original assessment Loss on valuation of foreign exchange contract on M2M basis Loss on forward contracts Loss incurred on cancellation of forward contract Contribution made to private institutions/trust/university Weighted deduction of expenditure on scientific research Incorrect claim made in return Validity of sale notice and attachment under rule 68B Proceedings initiated to collect evidence in respect of ex-promoters of assessee, after approval of resolution plan Notice under section 148 issued without taking approval under section 151 Addition on account of bogus purchases Assessee offered additional income on account of purchases not supported by proper vouchers Approval under section 151 granted by competent authority without application of mind Assessee furnishead report under section 92E during the course of scrutiny assessment proceedings Notice under section 148A(b) issued during pendency of reassessment proceedings, without any explanation as to how there was any escapement of income Proceedings being drew upon procedural lapse Cancellation of registration under section 12AA/12AB with retrospective effect Assessee made fresh claim in rectification application AO rejected application of assessee without verifying the veracity of assessee's claim Profit derived by 100% EOU Proceedings initiated merely on the basis of charge sheet prepared by CBI Taxablity under section 56(2)(viii) Expenditure incurred to develop software Issuance of notice in the name of non-existent entities Concealment and furnishing inaccrate particular Jurisdictional notice and further notice issued in the course of reassessment proceedings not served on assessee Proceedings initiated against non-existent entity Order passed without granting opportunity of hearing to assessee Reopening based on documents pertaining to assessee, found during search in case of third party Foreign exchange loss Rejection of Books of Account Addition under sction 68 Set-off on loss against income determined under section 115BBG Taxability of fringe benefits Fringe benefits Non-issue of TDS certificate Assessment reopened after lapse of more than three years No notice issued to assessee soliciting any infromation Delay in filing of return Condonation of delay in filing revised return income Veracity of donations made by assessee not done by authorities Order passed under section 127 Ex parte assessment order Applicability of higher tax rate Sharing commercial expertise with overseas counterpart Notice issued by Educational Institution Order passed by Pr. CIT granting his approval for special audit under section 142(2A) Additional ground being legal nature Notice under section 148 issued beyond the period of four years Order under section 148A(d) passed without application of mind by AO Loss on sale of Government securities Depreciation on Government securities Order giving effect passed beyond the limit prescribed under section 153(5) Order passed in the name of deceased assessee Prima facie adjustment Centralization of cases Final Registration under section 12A(1)(ac)(iii) Final approval under section 80G(5)(iii) Non-maintenance of qualitative details of stock of diamonds Non-delivery of possession of auctioned property Income earned from real estate development business Concealement or furnishing of inaccurate particulars No addition made on the basis of which assessment was reopened Challenge to show cause notice under section 271AAC Capital gain on sale of land not situated within Municipal limit Disallowance of amounts written-off as bed debts Disallowance of claim on car Reopening based on change of opinion of AO Assessee's bank account contained frozen beyond the period of sixty days Tax on unexplained gold and diamond found during search Interest on NPA Interest on ICD Year of assessment Disallowance of cost of construction Government grant received by assessee being more than @ 20% of gross receipts Assessment under section 144(b) Denial of exemption despite continued approval of Superannuation Fund AO denied benefit of section 44AD Mistake in accounting of DDT Non-receipt of notice and order by assessee Delay in filing cross-objections in time Validity of notice issued under section 148 [as existing prior to amendment] in July 2022 Reopening of case for two different assessment years for same reason Under section 9(1)(vi) -- Royalty Expenditure incurred for registration for existing patents as well as new patents Adjustment of interest payment on income-tax dues against interest received on income-tax refund Unexpired discounts on forward contract Marked-to-market loss on forward contracts Expenditure on low value items of spares and consumables required for rearrangement of packing material Expenditure on annual maitenance of IT assets and support services Adjustment of seized asset Condonation of dealy AO made newer additions not froming part of the original reasons recorded for reopening Failure to deduct TDS Reopening based on vague, scanty and non-specific reasons Validity of demand Conclusion Difference betwee sale consideration and market value of property Rejection of condonation of delay application under section 119(2)(b) Determination of value of consideration Ex parte order of assessment Exemption claimed under Notification SRO 1800 dt. 14-11-1951 Re-characterization of income- Partial reply to SCN Validity of order under section 148A(d) Delay in filing of application in Form No. 10AB Expenditure incurred towards creation of digital infrastructure and market intangibles Beyond six years Foreign exchange gain on EEFC account Contravention of section 269SS/269T Computation of share of assessee in built-up area on the basis of value mentioned in registered JDA Revalidation of section 80G approval and applicability of CBDT Circular No. 7 of 2024 Interest on tax Validity of second reference to TPO Miscellaneous application TDS under section 194J Excessive and unreasonable payments to specified persons Premium paid on Keyman Insurance Policy Denial of grant of registration under section 80G Consideration for sale of immovable property received in cash Delay in filing audit report in Form-10B Dismissal of appeal Long-term capital loss on sale of shares Lease registration charges CIT(A) decided altogether different grounds of appeal which were not there in the appeal memo in Form No. 35 Failure of assessee to upheld Audit Report Notice under section 274 Estimation of pit filling expenses Order passed beyond limitation CIT(A) ignored the need for any meaningful inquiry into vital aspects Interest on outstanding GST Under reporting or misreporting of income Eligibility for Order passed by CIT(A) Admissibility of additional evidence Imposition of mandatory ceiling limit on number of tax audits that CA can accept under section 44AB Imposition of mandatory ceiling limit on number of tax audits Taxability under section 56(2)(vii)(b) Alleged concealment of interest income from foreign bank account Transfer of jurisdiction over assesee's of case from one ward to another by Addl. CIT CIT(A) dismissed appeal on the basis of absence of finding by AO Restraint Order already revoked legality of Loker Original return filed under Old Regime but revised return filed under New Regime Registration under section 80G(5)(iii) Non-filing of AIR/SFT Dismissal of assessee's appeal being not maintainable and infructuous due to pendency of liquidation process before NCLT Invocation of amended provisions of section 50C Disallowance of expenditure under section 143(1)(a)(iv), based on tax audit report Time limit prescribed in section 80G(5)(iii) Contribution to staff retirement benefit Denial of benefit of New Tax Regime Corpus fund treated as income from other sources Addition under section 68 in respect of cash deposits into saving bank account No satisfaction recorded with regard to relevant limb for initiation of penalty Provision for pay revision of executives Waiver of loan amount No valid service of notice under section 148 on assessee Provisions made for unsettled outstanding claims Provisions made for liabilities incurred but not reported (IBMR) claims Right to collect toll Agreement between India and Thailand Admission of additional evidence under rule 46A Validity of auction proceedings against HUF property Determination of Value of fringe benefits Expenditure incurred by way of addition to building and electrical fittings on leasehold premises Applicability of section 11(3) Estimation of profit on work in progess Cooperative Society Perquisite under section 17(2)(vi) Set-off of loss from one head against income from another head Erroneous and erroneous order Under section 9(1)(v) Provision made towards customer loyalty program Foreign exchange loss arising on restatement of foreign exchange contracts Income arose on sale of shares Payment to Health Management and Research Institute Order passed Addl. CIT and outhorised to person the Act Non-application of mind by AO before recording reasons for reopening Validity of provisional registration vis-a-vis subsequent denial of regular registation Failure to get accounts audited and submit audit report Late filing of objections to reasons recorded Taxability of trust income and status as an AOP Discount on issue of ESOP Dismissal of appeal and miscellaneous application for non-prosecution without considering he merits Establishment expenses incurred on Projects Department Valution of inventories Denial of registration Power under section 119(2) Assessee failed to substantiate cash deposited during demonetization period Brand Ambassador expenses Expenditure on account of corporate advertisement and sales promotion Applicability of concessional rate prescribed under section 112(1) Acquisition of trade mark Inter-corporate dividend Payment of bonus Income from other sources or capital gains No violation of principles of natural justice Reasons recorded by AO for reopening based on document executed in preceding year Cash payments exceeding prescribed limit Rejection of permanent registration Power to entertain fresh claims Exemption under sections 11 Expenses in relation to Keyman Insurance Policy Applicability of GAAR over SAAR Transfer of share of Indian unlisted company by overseas investor Immunity from taxation under Article 289(1) Capital asset under section 2(14)(iii)(a) Order passed against dead person Proceedings being not undertaken under substituted provisions as laid down under Finance Act, 2021 No mistake apparent on record Non-provision of reasonable opportunity to respond to show-cause notice Expenditure on account of installation of transfromer Excise duty subsidy Assessee advanced interest free loans Loss on account of Client Code Modification Protective assessment made in the name deposite substantive addition already made in case of other person Exemption under section 11/12 Valuation of stock Interest paid to POSCO Concealment on furnishing or inaccurate particulars Offences under sections 276C(2) and 278B Appeal dismissed in limine Short time of two days granted to assessee for replying to show cause notice Admissibility of Payment made to non-resident without TDS Mistake apparent from the record Validity of penalty proceedings initiated under section 271DA instead of section 271D Applicability of section 271D Fee for Technical Services-Travel Agent Commission Assessee, Govt establishead entitly, not having registration under section 12A Transfer of power by CPP to manufacturing plant Powers of Tribunal under section 254(2A) to grant stay of demand AO failed to pinpoint corresponding default on assessee's part Power of Tribunal to grant extension of stay of demand beyond 365 days Non-compliance of notice issued under section 142(1) Addition on account of difference between allotment price and market price of shares Non-joinder of necessary parties Order passed beyond time limit prescribed under section 144C(13) Unexplained cash Short grant of advance tax credit Rejection of Settlement Application Tax levied at a higher rate in case of a foreign company under DTAA Violation of principal of natural justice in assessment proceedings Non-deduction of tax at source under section 194-I Assessee being public sector undertaking engaged in the business of construction and repairs of ocean-going ships, etc. Weighted deduction of R&D expenses Pre-commencement expenses Weighted deduction of R & D expenses Issuance of notification of backward area on 20-7-2016 Speculation loss Reasons for re-opening being recorded on wrong facts Transfer of power from eligible unit (captive power plant) to non-eligible unit (steel manufacturing unit) Donations made as part of CSR expenditure Exemption under section 11--Denial of exemption alleging violation of section 13(2)(b) Validity of proceedings Applicability of section 206C Educational institution Rejection of application for registration under section 10(23C)(vi) on account of non-furnishing of audited accounts, unsubstantiated expenses, and lack of documentation for donations Challenge to jurisdiction of AO Registration under section 12A(1)(ac)(ii) Deduction of set off loss Delay in filing of Form No.67 Condonation of due to shifting of business in another state Repair and maintenance expenditure towards interior work Stamp duty towards registration of rental agreement for office premises Delay in filing of TDS returns Classification of foreign investment Relevant date for computing holding period of capital assessee Illegal commission payment made to sub-contractor Forfeiture of payment made by assessee during execution of contract Difference between sale consideration value vis-a-vis stamp duty value Sale proceeds of residential flats received by assessee under JDA Disallowance of expenses in absence of evidence Expenses incurred on schools and temples situated in the villages surrounding the mining area Pan Mashala Non-adjudication of case on merit Appeal dismissed without deciding on merits Re-possession charges Assessee claimed deduction in regard to amount of loan written-off Weighted deduction of donations made to institutions towards scientific research Corrigendum issued under section 148A(d) Expenses/losses related to discontinued business DTAA between India and New Zealand Interest earned by a co-operative society on deposits, statutorily required to be kept in the from of bank deposits Denial of claim on account of delay in filing return AO's Jurisdiction Under section 144C(13) Non-filing of Form No. 67 within due date of filing of return under section 139(1) Applications filed for settlement after retrospective amendment in section 245C Exemption under section 11(1A) Notice under section 148 being time barred Non-deduction of TDS on transaction charges No allegation that there was failure on the part of assessee to truly and fully disclose material facts necessary for assessment Allegation of violation of rule 46A Under section 192/194H Notices and order issued/passed by JAO instead of FAO Registration under section 12A and approval under section 80G Unexplained investments offered as additional WIP Assessee engaged in wind power generation sought to treat each Windmill project as separate undertaking Notices and orders issued/passed by JAO instead of FAO Addition under section 69D Notice under section 143(2) issued beyond period of limitation Benefit or perquisite under section 28(iv) Order under sections 148A(d) and consequent notice under section 148 issued by Jurisdictional AO Alternative appellate remedy against re-assessment order Assessee not afforded appropriate opportunity to respond to show cause notice Notice under sections 148A(b) order under section 148A(d) and notice issued under section 148, issued/passed by JAO Estimation of income/NP Applicability of section 5 of the Amendment Act, 2016 Under section 9(1)(vi)/(vii) Assessment made under section 143(3) instead of section 153C Loss on circular transaction Lesser period given to respond to show cause notice Materials placed on record not duly taken into considerationiy AO Validity of addition made by AO Assessee wrongly filed ITR 7, instead of ITR 5 Order passed without jurisdiction Allocation of interest and other expenses Interest income from housing finance for non-residential purposes Discount of ESOPs amortised Notice under section 148 dated 31-3-2021 issued on 1-4-2021 Software licence fee Employee's contribution towards PF/ESIC TP adjustment AO disallowed 10% of total rent paid on estimated basis Commision payments Contribution towards Employees Welfare Fund for providing recretional activities for employees Divided income T.P adjustment Cancellation of registration under section 12AB Special leave petition Reopening of assessment based on change of opinion Addition on the basis of statements recorded under section 132(4) and unsubstantiated documents Exemption under section 11(1)(a) Disallowance of purchases Loss incurred on error trading transactions CCM misused for obtaining fictitious losses Notice being contrary to assessment order Placement of funds by way of loans and the interest income Order passed beyond the time limit under section 153 Salary Income Perquisite under section 17(2)(iii) Assessee's case was re-apened on the basis of search conducted by Enforcement Directorate Legal validity and judicial interpretation Refund of excess DDT paid on dividend Applicability of transfer pricing regulations Liability of directors under section 179 Addition of gift received from NRI Grandson under section 69A Addition under section 9 Repairs and maintenance of guest house Reopening of assessment beyond 4 years Disallowance of 25% of selling and distribution expenses Notice under section 148 issued without dealing with remarks and explanation offered by assessee Appeal dismissed for non-prosecution without adjudicating on merits Non-filing of Form 10-IE Notices and order issued/passed under sections 148 and 148A by JAO Addition on account of undisclosed business income to cover-up errors and omissions Order under section 148A(d) and notice under section 148 issued beyond three years Payment of bonus, commission, etc. Mutuality principle Allocation of retainership fee Under-reporting of income as consequence of mis-reporting of income Exemption from advance tax deposit under section 249(4)(b) for filing appeal Notice under section 148 being barred by limitation and also contrary to provisions of section 151A Exempt income under section 10(34) Based on adjustment made by TPO in ALP determined by assessee Share trading loss Appeals under section 377 of Cr.P.C. for inadequacy of sentence Determination of turnover Adjustment under section 143(1) Notice under section 148issued after expiry of four years Rejection of appeal Order passed without considering reply filed by assessee Requirement of pre-deposit Final assessment made without considering additional evidence as directed by Tribunal Assessee disclosed fully and truly all material facts International transaction AMP expenses Salary paid to expatriate employees on secondment Contractor v. Developer Eligibility of deduction under section 57(iii) Under section 9(1)(vii) and Article 12 of the India-USA DTAA Notice under section 148 issued by jurisdictional AO Foreign currency for USA Travel Trip Physical Fitness Expenses claimed by a film artist Costume expenses, telephone bills, water bills, club payment, credit card bills, etc. Security charges Swimming pool charges Applicability of section 45(4) Determination of full value of consideration Jurisdiction of CIT(A) CSR expenses incurred as per guidelines issued by Government Disallowance on estimate basis Under section 192(1) Assessment order drawn in the name of deceased assessee Appeal dismissed in limine Dealy in passing final orders by [CIT(A)] Proceedings initiated under section 148A Notice under section 148 and consequent order under section 147 issued/passed in the name of deceased assessee Weighted deduction of clinical trials expenses incurred outside the approved facility Eligibility of corpus donations for double exemption under sections 11(1)(a) and 11(1)(d) Dismissal appeal on ground of low tax effect as well as miscellaneous application Show cause notice issued in violation of Standard Operating Procedure Issuance of notice under section 148 based on audit objection Revised cost of acquisition of shares Payment without tax deduction at source Excess payment of interest Penalty levied for mis-reporting of income Transfer of jurisdiction made without any order under section 127 Additions made solely relying upon order passed by AO determining value of goods imported Appeal dismissed as infructuous as assessee had also file d restification application Capital gains or Salary Reopening of assessment based on changing reasons or post-facto improvements Rejection of provisional application under section 12AB due to violation of provisions of section 13 Trade promotion activities Employees' contribution of EPF and ESI not deposited within due dates under relevant Acts Exemption under section 54G Rejection of application of assessee Receipt of compensation Validity of search under section 132 Notice under section 153C Under section 45(4) Charitable activities vis-a-vis utilization of funds Nature of capital gain, whether long-term or short-term Questions of law raised with regard to issues already decided Dismissal of appeal ex-parte for non-appearance Taxability of capital gains Sales commission paid by assessee to foreign entity Determination of Fair Market Value (FMV) as on 1-4-1981 Allowability of cost of improvement Addition of sundery creditors balance written off Maintainability of cross-objection Addition made under section 56(2)(x) Ex parte order passed against assessee Applicability of India-Itly DTAA for DTT Addition with regard to issue not involved in limited scrutiny Issuance of shares at premium Payment made by way of adjustment Assessment completed without waiting for directions from DRP Claimed by revising return of income during scrutiny assessment Power to grant immunity from prosecution AO recorded speculative findings in penalty order Expenses related to alleged illegal mining Disallowance of transportation expenses due to alleged bogus transactions Disallowance of helicopter expenses on allegations of personal use by directors Seizure of cash by Excise Authority and requisition by IT Department Jurisdiction under section 153A Assessee sought opportunity of hearing For hotel business Customer contracts as well as assembled workforce acquired by assessee Disallowance of claim of loss in F & O transactions Revenue expenses incurred to earn income Assessee not granted seven days time to respond to show cause notice Notices and order issued/passed in the name of dead person Failure to collect tax at source Sale consideration vis-a-vis value of land assessed by Registrar Reason recorded being erroneous and perverse Compensation received by an employee from his employer for loss of service Bogus purchases Compensation received for compulsory acquisition of land Reopening based on wrong facts Short period of 3 days provided to assessee to respond to show-cause notice Retrospective cancellation of registration under sections 12A/12AA/12AB due to public interest considerations Eligibility conditions modified Application for settlement treated as abated on account of non-disclosure of unaccounted income Addition to incme Non-service of notice under section 142(2) to assessee Expenditure on account of payments made to persons for ward off competition in respect of acquisition of equity stake Manufacture or production Liability under section 201 Condonation of delay in filing application Approval under section 151 granted mechanically and without due application of mind Against disallowance of deduction under section 11 Refund not claimed in original/ revised return Ad-hoc disallowance of Advertisement and Publicity Expenses Disallowance of foreign exchange fluctuation loss Mercantile System Employees' contribution to ESI Applicability of section 23 Perquisite under section 17(2)(iiia) Dismissal of appeal without affording proper opportunity of hearing to assessee Condonation of delay-- Delay covered under the period of pandemic covid-19. Under valuation of property under section 50C Assets given on lease by assessee Ad hoc disallowance of expenditures Notice beyond three years Accumulation of income under section 11(2) Prepaid finance charges Deferred revenue expenditure Short payment of TDS and interest Ad hoc disallowance of 20% expenses Transfer of case by faceless AO to Jurisdiction AO Interest earned on excess deposits during construction phase Rejection of registration under section 80G(5)/12AA Transfer of case from Mumbai to New Delhi Deduction under section 33AC Penalty notice issued under section 221(1) Retrospective amendment to section 80HHC Disallowance of commission payments due to non-service of notice under section 133(6) Community Development Aircraft not commissioned for active use Computation of market value for power supplied under section 80-IA Payment made for club membership Agreement between India and Canada Short credit of tax deducted at source and refund computation Failure to frame draft order of assessment under section 144C Depreciable assets Employees' contribution to National Pension Scheme Denial of benefit of exemption Erroneous and prejudicial lorder Cancellation of registration under section 12AB(4) Adjustment of seized cash against tax liability Garnish order for withdrawing sum towards recovery of tax and penalty AO excluded income from FDR interest, interest on loans, discounting income and transport income on gross basis Claim of deduction in respect of miscellaneous income being commission, discount charges, sale of wastages and diesel sales Delay in issuing TDS certificates Issue under consideration before High Court NPA recovery Proceedings under section 148A Assessmnet order being not erroneous and prejudicial order Assessment order issued without providing DIN Maintainability Assessment for first time under section 147 Denial of 50 per cent depreciation because assets used for less than 180 days Under section 143(3) read with section 144C(13) Notice under section 148 issued in the name of dead person Assessment proceedings already concluded Amortization of preliminary expenses Assessment between India and USA Return of income filed after due date Ad hoc disallowance True nature of transaction relating to purchase of land Gross receipts Long term or short term gains Sales Tax paid on behalf of a third party Interest income earned from fixed deposits placed with sponsor bank Proportionality of punishment in disciplinary proceedings Delay in filing of return caused due to personal difficulty of Chartered Account Provision for employee leave encashment Surrender of land to DDA as per Supreme Court directives Receipt of foreign contribution Discontinuation of policies Lease rentals under finance leases Undisclosed consideration on sale of land Undisclosed capital gain on sale of land Loss and expenses on share trading business Annual Lettable Value (ALV) Revenue raised substantial question of law on open issue Rejection of application for final registration under section 80G Gift articles and entertainment expenses Notice issued by Jurisdictional Assessing Officer (JAO) under section 148 Salary income earned abroad by a non-resident Adjustment made by CPC under section 143(1) Exemption under Section 11 and section 10(23C)(vi) Travelling expenses disallowed merely on the basis of allegations Expenditure in nature of direct cost Interest earned on deposit made with Co-operative Bank Scope of proceedings Manufacturing activity Income attributable to PE in India Tribunal quashead assessment after erroneously applying provisions of section 153C Deduction of amortization of trademark expenditure over three years Application for registration under section 12A Order framed in the name of deceased assessee Under section 144B/144C Notices and order issued by JAO Settlement of tax dispute Estimation of profit due to non-filing of return till the date specified under notice Hearing through video conferencing could not take place due to technical difficulties Reopening based on mere change of opinion Professional/consultancy charges IPO Employees' PF/ESI contributions Refund of excess dividend distribution tax Addition under section 69A in respect of unexplained money Expenditure incurred towards travel lunch to employees, etc. Ad hoc disalllowance of business expenses on the basis of non production of bills/ vouchers Criminal proceedings under sections 276C(2) and 277 Applicability of section 115-O or treaty benefits Denial of deduction under asection 10B on the basis of addition evidence found in the course of fresh survery Allowability of cost of acquisition and deduction under section 54F in HUF Jurisdiction to issue a notice under section 148 Disallowable of deduction under section 80P(2)(d) Deemed interest income under section 56(1) Adjustment on AMP expenses Under section 127 Validity of reopening Availability of alternate appellate remedy Contravention of section 44AB Requirement of registration under Rajasthan Public Trust Act, 1959 Ad hoc disallowance of expenses Disallowance due to allocation of common expenses Mixed question of law and fact Baged on change of opinion by AO Under section 147 read with section 144C(13) Applicability without rural branches Right of IT Authorities to seek interim custody of currency notes under sections 132A and 132B Computation of ALP--Interest on delayed realization of international receivables Disallowance of loans and advances written-off by assessee Disallowance of expenses for want of supporting documents Framing of assessment preceded by invalid transfer of assessee's case CSR expenses Validity of intimation under section 143(1) Fee for Technical Services FIS Order passed after expiry of 6 months Fair market value as on 1-4-1981 Addition of under section 69A Royalty income from non-resident OEMs without a PE in India Jurisdictional overreach in limited scrutiny proceedings of Computation of ALP Validity of proceedings under section 153C AO assumed Jurisdiction to assess the income discovered subsequently Disallowance of deduction under section 24(b) Expenses paid in cash in excess of prescribed limit Non-payment of Self Assessment tax Non- deduction of tax at source VAT payable by assessee Compensation paid in pursuance to arbitration award Notice under section 148 being issued by JAO Addition under sections 69A and 69B Advertisement and brand promotion expenses Employees' contribution towards ESI Classification of employees of State Electricity Board as Government Employees Notional finance cost Foreign exchange loss on capital asset acquisition Scope of total income Appeal dismissed ex-parte for non-prosecution Profit in lieu of salary under section 17(3) Addition on account of grants received from Government Co-operative society engaged in business of providing credit facilities Appeal dismissed ex-parte for non-prosecution Receipts of demages/ compensation and Interest CSR expenses as mandatorily required under section 135 of the Companies Act, 2013 Short-term capital gain sale of short-term capital assets Fresh claim made in revised return filed beyond period of limitation Depreciation on non-compete fee Agreements executed through SPVs with Government approval for port infrastructure facility Power of Settlement Commission Suo moto disallowance of personal expenses Taxability of foreign exchange translation gains arising from the merger of a US Branchs financial statements Excise duty refund received under an industrial incentive scheme Addition under section 68/69C Interest on loans to employees, foreign exchange gain, tooling income, and sale of scrap Expenses incurred during pre-amalgamation Order under sections 148A(d) and consequent notice under sections 148 passed/issued by JAO, instead of FAO Erroneous and prejudicial oreder Rejection of rectification application on the ground that assessee had option to file appeal but chose to avail remedy of revision proceedings Notices issued out of suspicion Legality of proceedings Validity of notice under section 143(2) Denial of deduction under section 80DD Revenue or capital receipt Ad hoc disallowance of raw material purchases Under section 32(1)(ii) Remission or cessation of trading liabilities Timeliness of application for section 80G registration Premium paid on account of repayment of optionally convertible debentures Applicability of section 68 to unexplained bank deposits Taxability of long-term capital gains on sale of agricultural land Validity of rejection Deeming fiction Income determined purely on estimate basis Disallowance of standard deduction Erroneous adjustment Approval based on non-existent provision Interest on refunnd under section 244A Late filing of TDS returns Anonymous donations received in "Hundi" Disallowance of contribution to PF & ESI Under section 194LBC Assessee challenged concurrent findings of lower authorities Form 67 filed belatedly but before assessment Set-off of business loss against income from lottery winnings Order under sections 148A(d) Agricultural income reclassified as income from other sources Application of Section 50C Denial of MAT Credit Interest on enhanced compensation Attachment Applicability of section 2(22)(e) Administrative expenses and staff costs treated as project Vehicles and equipment Imposition of interest liability for withheld amount Cost imposed on Managing Director without being a party to the proceedings Employees' contribution towards PF and ESIC Jurisdiction of CPC in adjustments under section 143(1) Non-satisfaction of condition of order being not prejudicial to the interest of revenue Disallowance of MSME interest and prior period expenditure Order under section 148A(d) passed without considering assessee's reply Addition made on protective basis Computation of maximum marginal rate of tax Maharashtra Airport Development Company Limited ITAT finding in income tax proceeding Disclosure of foreign assets and income in tax returns before BMA Existence of fixed place and dependent agent PE under DTAA Existence of Fixed Place and Dependent Agent PE under DTAA Dependend Agent PE Unexplained cash deposits in bank Order for assessment year 2005-06 passed by following order passed in assessment year 2004-05 Estimation of business income Appeal dismissed due to non-appearance of/on behalf of assessee, without adjudicating the grounds on merits Violation of section 269T Notice under section 148 issued on deceased person Payments of sales commission to non-resident without TDS Employee Stock Option Plan (ESOP) Expenses Adjustment on share application money Broken period interest on securities treated by bank as stock-in-trade Income deemed to accrue or arise in India under section 9(1)(i) Requirement of fresh Form 10-IC for subsequent years Eligibility for standard deduction under section 80P(2)(c)(ii) Restricted grant under Rashtriya Krishi Vikas Yojana (RKVY) Borrowed satisfaction and lack of independent application of mind Delay in filing application in Form No. 10AB for renewal of approval Intangible asset under section 32(1)(ii) Plant and Machinery or Building Infrastructure assets created under BOT agreements Proceedings initiated post approval of resolution plan under IBC Penalties imposed by regulatory bodies like stock exchanges for procedural lapses Validity of Reopening Delay in submission of from 10IC and return of income Admissibility of fresh claims in preliminary assessment under section 143(1) License fees paid for software Profits derived from processing, preservation, and packaging of potato-based snacks Notice under section 148 issued beyond period of limitation Additional depreciation under section 32(1)(iia) AO acted on borrowed satisfaction without tangible material Addition to income on account of clerical errors in Form 3CD Violation of sections 13(1)(c) and 13(1)(d) Security deposits to trustees Advances to trustees Allowability of capital expenditure for charitable objects Mark-to-Market loss on forward contracts Research and development expenses Eligibility as a developer Expenditure on account of purchase of share transfer stamps in cash from stamp vendors Brokerage paid on sale of shares Payment of services charges Professional fee paid to Chartered Accountant in connection with a loan Expenses on leasehold land Long-term capital gains arising from sale of shares Interest on borrowed caoital Beyond Four Years Addition of deemed rental income under section 23 Order passed during pendency of rectification application Application for immunity from penalty Appeal dismissed for non-prosecution without adjudicating issues on merits Deemed Annual Letting Value (ALV) Plea that to assessment order passed under section 143(3) read with section 260 ought to have been passed in faceless manner Addition towards business income Short-Term v. Long-Term Application for regular registration Interest paid on delayed payment of customs duty Interest on staff advances and statutory bank deposits Employees' contributions towards ESIC Interest obligation on delayed payment of security deposit Software upgradation and support services Consultancy fee Consultancy charges AO denied set-off of business loss Profit earned from the wind power generation of windmills Expenditure against exemt income Receipt of equipments free of cost for testing Interim custody of seized currency notes Appeal dismissed arbitrarily without affording proper opportunity of being heard Treatment of assessee's status Non-payment of service tax Contribution to PF/ESI Interest earned from deposit of surplus fund with co-operative bank in the from of time deposit Provisional registration granted up to assessment year 2024-25 Interest on securities Bed debts Balances lying unclaimed with banks for more than 3 years Shifting of securities from AFS to HTM as well as on invesments under trading account Recovery of fees by way of processing of TDS return Assessment order passed without issuing notice under section 143(2) Denial of credit of TDS on account of non-deposit of tax Proceeding initiated solely on the basis of infromation unearthead during survey conducted by sales tax department Under section 148A Transfer of jurisdiction from Chennai to Kolkatta Interest income earned from banks Application of seized assets Deemed registration under section 12AA Cash incentive under scheme of export Order passed without proper jurisdiction Disallowance of 25% of assessee's claimed contract expenses as Bogus Transport and hiring charges Deductions under section 48 Advances from foreign nationals for surrogacy services Expenditure against Exempt Income Assessee's share in undisclosed profit of syndicate Petition filed during pendency of proceedings before appellate authority and revisional authority Waiver of interest under section 234A, 134B & 234C/B&C Assessee providing credit facilities to members No reasonable opportunity of being heard given to assessee Assessee declared income of capital gain of his dependent wife in his own return of income Determination of ALP comparables and adjustment Eligibility of weighted deduction for scientific research expenditure Undisclosed income under Explanation (c) Disallowance of lease rent expenses Facility management and customisation expenses Entitlement to claim benefits under section 11 & 12 Notice under section 148 issued under new reassessment regime but related to a period governed by the old regime Reopening based on alleged accommodation entries Notice issued within limitation period but served thereafter Failure of CCIT to estimate correct book profits due to impact of Covid-19 pandemic Applicability of Section 56(2)(vii)(b) Under-reporting of income in consequence of mis-reporting of income Belated TDS return Income from house property' or 'income from profits and gains of business or profession' Holding of cash and gold in Fiduciary Capacity Whether infromation constituted undisclosed income Validity of Corrigendum in Assessment Orders Corrigendum in Assessment Orders Estimation of annual value Addition under section 68 made on the basis of statements obtained from third parties Alleged Non-genuine loss in currency options (Project Falcon Report) Joint Ownership of property Joint Ownership of New Property AO alleged mis-reporting of income Disallowance of transport expenses Furniture and Fittings Taxes withheld in Japan Taxes withheld in Brazil, China, Nepal, and Malaysia Speculative Transactions Provision for foreign exchange fluctuation Interest earned from deposits made with co-operative bank Computation of indexed cost of acquisition Order passed under section 143(3) Notice did not show exact charge levied against assessee Receipts of non-resident from supply of computer software in India Rejection based on non-furnishing of complete details Non-compliance with CBDT Instruction No. 5/2017 Adjustment of refund amounts Addition made without issuing show cause notice Allowability of deduction under section 54 Receipts from offshore supplies Period of limitation for imposing penalties Long-term capital gains (LTCG) on sale of shares Difference between agreement value and DVO's valuation Relief materials distributed to tsunami victims Grants-in-aid expenditure Revenue Recognition Allowability of CSR expenses Eligibility of lease rental income Estimation of Profits Absence of proper books of accounts Deduction under section 11(1)(a) Notice under section 148 issued beyond limitation stipulated under section 149(1) Assessment in the hands of beneficiary, instead of trust Proportionate disallowance AO relied upon order of High Court Protective addition under section 69 Cash gifts received out of Privy Purse Reopening for non-registration under section 12A/12AA Assessee not given adequate opportunity of hearing to file reply to show-cause notice Short-term v. Long-term Eligibility to file applications before Interim Settlement Board post Finance Act, 2021 amendments search proceedings carried before 31-3-2021 Fee for Technical Services (FTS) Section 56 and article 24 of India-Oman DTAA Time limit for filing approval Reassessment notices under section 148/148A for assessment years 2013-14, 2014-15 and 2015-16 issuing between 28-7-2022 and 31-07-2022 Addition under section 43B Reopening based on wrong observation Delay in filing of Form-67 Non-disclosure of foreign assets Non-Disclosure of Foreign Assets Assessee alleged no legal justification Registration under section 12A(1)(ac)(iii) Reopening based on investigation wing report Loss in trading of shares Amounts transferred to Statutory Reserve Funds under section 45-IC of the RBI Act Gain aring on sale of shares held as investments Order passed mentioning PAN of deceased person Expenditure on reservation of seats for children of bank officers Broken period interest held as stock-in-trade by bank Unexplained cash deposits Goodwill arising from amalgamation Absence of incriminating material for 'undisclosed income' Satisfaction note recorded under section 153C, however, proceedings initiated for regular assessment under section 143(3) Classification of development fees Advances to Sister Concerns and Staff Rejection under section 145(3) Royalty payments Allegation as to treaty shopping Disciplinary proceedings against quasi-judicial officers for Judicial decisions Retention money included in contract revenue DTAA between india and Austria Jurisdiction under article 142 Reopening of assessment lacked reasons to believe Arrears of salary Disallowance of depreciation Concealment or furnishing of inaacurate particulars Disallowance under section 57(iii) Ad hoc disallowance under section 37(1) Sundery balances written off for abandoned projects Under sections 147 & 148 Procedural irregularities in CIT(A)'s Order Alleged unexplained investment in property Retention of seized documents Ad hoc disallowance of expenses under section 37(1) Non-passing of order on merits Co-operative credit society Errors in original returns Payment of professional charges to anrsyhetist Payment towards petrol and diesel expenses Payment of salary and wages Proceeding against company dissolved / insolvent Jurisdictional overreach by AO in remand proceedings Mark-to-Market Loss on Treasury Investments Interest on delayed payment of service tax Assessment under section 153A without DIN and digital signature Additional Ground Twin conditions of order being erroneous and prejudicial not satisfied Characterization of profit on sale of land Order passed against non-existent entity Computation of undisclosed income Levy of penalty under section 271B Erroneous and prejudicail order Tax deducted on advance received towards work contract Interest earned on time deposit Order passed in the name of non-existent company Cash deposits treated as unexplained Assessee, non-filer of I-T return, not assessed at AO, Delhi Eligibility of review petitions for settlement under the Vivad Se Vishwas Act, 2020 Applicability of section 145A for valuation of turnover under section 44B Under section 9(1)(vi) and article 12 of the India-Netherlands DTAA Reopening based on incriminating evidence obtained during search on third party Under section 9(1)(vi) or Article 12 of the India Addition under section 69 toward investments in mutual funds Tax exemption Bonds Issuance of notice in the name of deceased assessee Validity of notice under section 153C Additional ground involving legal issue Disallowance of AO considered commercial expediency of transactions Concelment or furnishing of inaccurate particulars Applicability of maximum marginal rate for private discretionary trusts Addition under 56(2)(vii)(b)(ii) Rejection of technical bid on the basis of non-submission of copy of I-T Return for AY 2022-23 as Supportive document Gratuity and leave encashment Addition under section 69 towards unexplained investments in mutual funds Non-mentioning of Document Identification Number (DIN) in assessment order and demand notice Mechanical approval for reopening Indexed cost of acquisition/improvement Loss on conversion of debt to equity shares Proceedings initiated based on internal audit memo Dismissal under section 249(4)(b) Validity of reopening under section 147 Rejection of books of account under section 145(3) Addition for suppressed closing stock Year of assessment for addition under section 69 Under section 9(1)(vii) and article 12 of the India-USA DTAA Allowability of refund of excess tax paid on dividend distributed to non-resident shareholders Interest on compensation awarded under arbitral award Notice under section 148A(b) issued in the name of non-existent company post amalgamation Expenditure on issuance of FCDs Applicability of section 41(4) Leased assets Bad debt write-off Genuineness of donation to approved research institution Under sections 276B and 278B Income from house property or Business income or Capital gains Receipts of fees for providing online access to database Loss of fixed deposits due to Liquidation of Bank Conviction under section 277 for filing false returns Allowability of commission/brokerage expenses Lack of jurisdiction under section 153C Under section 9(1)(Vii) Applicability of amended provisions of section 80-IB(10) Eligibility for exemption under India-UAE DTAA Salary expenditure paid to related parties Conviction under section 278 Rejection of application for regular registration under section 80G Addition under section 41(2) Addition under section 69 in respect alleged unexplained investment in property purchase Denial of deduction under section 11(2) for delay in filing audit report Lack of proper inquiry and violation of natural justice Violation section 269T Interest on unsecured borrowings Validity of assessment under section 153A Scope of additions under section 147 when original grounds were not sustained Issuance of from No. 5 Ad hoc disallowance based on quantum of business income Delay in filing audit reports Taxability of deemed rental income on properties held as stock-in-trade Determination of annual letting value for unsold properties without occupancy certificate Facility management charges Disallowance of branch expenses without revenue Employees' Contributions towards PF and ESI Disallowance of deduction for Payroll Taxes Applicability of section 271AAB and existence of undisclosed income Quantum of penalty Pr. CIT alleged no inquiry or verification carried out by AO so as to invoke disallowance under section 14A Treatment of high seas sales (HSS) Delay in filing of Form 56F Difference between returned and assessed income Foreign trip expenses Broken period interest paid on Government Securities Broken period interest paid on securities held as stock-in-trade Broken period interest paid by bank on purchase of securities Order determining tax liability at normal rate without assigning any reasons New facts introduced in show cause notice Upward adjustment on account of interest on outstanding receivables due from AE Laviable Alleged cash receipt on sale of immovable property Deduction of interest paid on loan India-USA DTAA Settlement Charges Under section 28(iv) or 41(1) Differential royalty on basalt extraction Membership fee paid for DRID connected client and for processing and registration fee for approval of sale of power Contributions to public road construction Interest income earned on surplus funds during pre-commencement period Addition underr section 68 Fund diversion supported by credible infromation Credit of foreign tax credit Taxability of overdue interest on Non-Perfroming Assets Challenge to orders passed by Local Committee on HPS assessment Software expenses related to website portal Contribution to Investors Service Fund (ISF) Club fees and subscriptions Invocation of section 150 Rejection of registration under section 12AB Levy of penalty under section 43 Contributions to unrecognized Provident Fund Low tax effect Validity of (Transfer Pricing) order under section 92CA(3A) Deemed income Reopening based on findings of investigation Wing during search in case of third party Seizure of jewellery from bank locker as stock-in-trade Non-specification of the underlying section Assumption of Jurisdiction under section 147 Statutory and compensatory interest on refunds under section 244A TP adjustment under section 92CA(3) Ad-hoc disallowance of 5% of travelling and Pooja expenses, etc. Interrest on borrowed capital Corporate social responsibility (CSR) expenses Weighted deduction for R&D expenditure Donations made to institutions without valid registration Non-passing of draft assessment order under section 144C Provision for Defect Liability (Warranty Expenses) Addition under section 56(2)(vi)(b)(ii) Employees' Contribution towards PF/ESI Extraction or production of mineral oil Validity of enhancement under section 251(2) Late TDS deposit Impact of change in ownership through slump sale Reimbursement of ESOP Costs to parent company Software license fee STPI units engaged in software exports Hedging Loss on Forward Contracts Buyback of shares AO's reasons and actions being inconsistent AO having tangible material indicating non-disclosure of material facts by the assessee Addition of Business Income Addition of short-term capital gain on share transfer Short allowance Delay in filing of TDS Return Based on alleged bogus purchases Infrastructure company undertaking develpment woks sub-contractor Whether an appeal pending before ITAT qualifies as a 'disputed tax' Violation of provisions of section 269ST Disallowance of car expenses and depreciation Utilization of Funds for establishment of hospitals in other districts Amortization of premium on HTM Securities Loss on shifting of securities Invocation of rule 8D Capital gains vs. Income from Other Sources Disallowance of interest expenses under section 57(iii) Non-compliance with notices under section 142(1) Additions sustained in contradiction to AO's findings in the remand report Scope of settlement under DTVSV Act Tax arrears settled and determined amount by DA, deposited Book profit as per section 115JB Addition of securities premium under section 56(2)(viib) Undisclosed income post-search Shares allotted at a lesser price Write-off of loan to subsidiary Notice under sectioon 148 issued beyond four years Failure to furnish audit report on time Original issue raised in reasons recorded not at all added and altogether different addition made by AO Non-disposal of assessee's objections against reopening of assessment Enhancement of income under section 56(2)(viib) for share premium Amendment to section 115JAA(2A) on MAT Credit Denial of personal hearing in faceless assessment proceedings Employees contributions to ESI/PF Intellectual property rights acquired through amalgamation Under section 145(3) Non-release of the seized jewellery Issuance of notice under section 148 by JAO in faceless schemes framework Order passed under section 147 Enhancement of income under section 251(1) Addition on account of drawings Disallowance of interest expenditure under section 57(iii) Notices issued under sections 148A(b) and 148 Disallowed of eduction for broken period interest (BPI) on Hold-to-Maturity securities Characterization of outstanding trade receivables as a separate international transaction Expenditure on pipeline replacement Delay in obtaining completion certificate Applicability of section 68 Guarantee fees paid to the Government of Gujarat Prior period expenditure Interest on borrowed loan Delay in deposit of TDS/TCS Jurisdiction to issue section 148 notices under faceless assessment scheme Validity of additions based on loose papers Delay in filing Form 9A Ex-parte dismissal of appeal without adjudicating issues on merits Application dismissed by Pr. CIT citing acceptance of addition during assessment Taxability of Global P&T Functional Services as Fee for technical services Under-reporting or misreporting of income Challeng to Paragraph 4(i) of the Circular dated 28-9-2021 Employee's contributions to PF/ESI Condonation of delay in filing Form 10-IC Initial notice under section 148A(b) issued in the name of dead person Delay in issuance of notice under section 148 Rejection of books under Taxability of property transactions under section 56(2)(x) Education' under section 2(15) Interest paid by assessee-firm to an ex-partner on unsecured loan Applicability of Transfer Pricing provisions Taxability under section 56(2)(x) Applicability of TDS under sections 193/194A Cancellation of approval under section 10(23C)(vi) Applicability of amended 15th Proviso to section 10(23C) Perquisite under section 2(24)(iv) CSR expenditure incurred during previous year 2013-14 Disallowance of long-term capital gain (LTCG) Penalty for wrong CENVAT utilization Employee's contributions towards PF and ESI BRR Kumar, V.P. & TR. Senthil Kumar, J.M. Excessive or unreasonable payments to related parties Compulsory applicability of depreciation before 1-4-2002 (Explanation 5 to section 32(1)) Whether can be reduced from profits of eligible undertakings A new turbine installed in an existing unit Denial due to delay in filing Form 10CCB Additions based on survey disclosures Eligibility of deduction under section 54F Income tax paid Provision for bad written back Applicability of section 56(2)(viib) to venture capital undertakings Market development expenses Applicability of provision of section 271A Allocation of expenses for eligible and non-eligible undertaking Eligibility for exemption under section 10(23AA) for Army Welfare Funds Determination of Associated Enterprise (AE)'s status under section 92A Non-compliance with transfer pricing documentation requirements Non-compliance with prior approval requirements under section 151 Addition under section 69A towards cash deposits during demonetization Reopening based on CGST Report Taxability of interest income under the Mercantile System Under section 9(1)(vi) and Article 12(3)(a) of India-USA DTAA Agreement between india and USA Accrual vs. Actual Payment of leave encashment contribution Principle of mutuality Reopening based on borrowed satisfaction Non-compliance with section 44AB Goodwill acquired throught slump sale Indexation claim for construction/renovation expenses Violation of principle of natural justice in reassessment proceedings Transfer under section 2(47) No specific charge mentioned in penalty notice Denial due to late submission of Form 10-IE Addition of notional interest on interest free advances Applicability of the Black Money Act, 2015 for assessment years-prior to its implementation Undisclosed foreign asset Agreement between India and Luxembourg Non-recording of satisfaction by AO prior to initiation of penalty proceedings Validity of proceedings under section 153C r/w section 153A AO made addition under section 69A Non-recording of satisfaction by AO regarding violation of provisions of section 269SS Provision for sales promotion expenses Power's of ITAT to revisit own findings Deduction of expenses Validity of reassessment proceedings and best judgment assessment Loss from share trading Denial of exemption under section 10(23C)(vi) Repayment of loans/deposits in violation of section 269T Non-filing of report of under section 92E before due date Agreement between India and Japan Validity of notice under section 148A(b) Denial of renewal Assumption of jurisdiction under section 153C Validity of rejection order Delay in issuance of requisition under section 132A Retention of seized cash Eligibility of ESOPs expenditure Entitlement to refund after successful appeal Reassessment niotice issued against-deceased assessee Proceedings under Old v. New Regime Employees' contribution to PF/ESIC Sub-contract payments Under section 144C Validity of Notice Post Amendment by Finance Act, 2021 Validity of proceedings initiated under section 153C Validity of proceedings under section 148 Assessee not provided with of hearing opportunity to justify his case before AO CIT(A) admitted fresh evidence without calling remand report from AO Reopening of assessment after lapse of four years Delay in filing audit report Notice under section 148 issued pending proceedings under section 154 Retrospective application of amendments to section 17(2)(ii) Amount disallowed under section 35(2AB) for excess revenue expenditure on scientific research Cancellation of provisional registration under section 12AB Loss on valuation of Held-to-Maturity (HTM) Securities Under section 260A Expenditure on In-House Scientific Research Product development expenses Taxability of Advertisement and Distribution Revenue of Foreign Broadcasting Entity Compulsory depreciation deduction and its impact on Chapter VI-A deductions Non-compliance with section 192(1) Projects approved before 1-4-2004 R&D expenditure Determination of ownership under section 22 Applicability and retrospective enforcement of higher tax rate under section 115BBE on unexplained cash deposits Specified Domestic Transactions Addition under section 69A towards unsecured loan alleged as unexplained Denial of rebate due to ITR utility modification and restriction against special rate taxes Appeal dismissed in summarily manner without admitting the same for adjudication on merits Demand notice, penalty order and consequential recovery notice issued on the basis of draft assessment order GST payable Validity of ex-parte order TCS collected on minor child's income clubbed with parent's income Property liable to attachment under section 281B Employees' Contributions to PF/ESI Interest under section 158BFA(1) Bad debt write-off due to the NSEL scam Jurisdiction of AO in limited scrutiny cases Refund arising from excess self assessment tax Arbitral Award Entitlement Additional Depreciation Notice under section 143(2) issued by non-jurisdictional officer Sales Promotion Expenses Notice under section 143(2) issued by an officer not having pecuniary jurisdiction over assessee Denial of adequate opportunity and non-issuance of show cause notice before making additions Addition under section 68 towards sale consideration of diamonds Violation of principles of natural justice Legality Scope of jurisdiction under section 147 Expenses incurred on soliciting and mobilizing foreign currency deposits from NRIs Contributions to approved pension funds exceeding prescribed limits Applicability of section 72A(2)(b) v. Section 72A(4) Notice issued beyond three years Toll Road constructed on NHAI land Expenditure for replacement of damaged items of hotel Notice under section 148 issued on the basis of incriminating material seized during search operation conducted in case of third party Non-consideration of written submission Unexplained expenditure on commission Interpretation of First Offence under clause 8 of compounding guidelines, 2014 Validity of jurisdiction assumed by AO post transfer under section 127 Assessment of income discovered during proceedings, not originally specified in the reopening notice Quantum addition deleted by Tribunal Notices under section 149 Based on search conducted on third person AO situated at State of Andhra Pradesh and Tribunal located at Cochin Taxability of Principal Damages and pre-aard Interest Losses from transactions involving SEBI Under section 194-IC Appeal filed with delay of 7 months due to pendency of rectification application Finance lease rental payments License fees paid for use of goodwill Addition under section 69 towards alleged bogus purchase of shares Addition made on account of investment made in sister concern Purchase and sale of property in the same assessment year Provision for after-sales expenses International Transaction under section 92B Jurisdiction of DRP under section 144C Reopening not based on fresh material and in the nature of mere change of opinion Allowability as interest expanditure under Income Tax Axt Order passed under section 147 read with section 144B Deduction not claimed in original return Separate International Transaction Store closure expenses Release of seized ornaments Non-compliance of notices issued under section 142(1) Addition to income on the basis unsubstantiated documents and statements Applicability of section 50 to pre-1998 Intangible Assets Imposition of penalty on the basis of Deduction of expenditure against unaccounted cash receipts Carry Forward and Set-off Head office expenses Addition under section 68 towards share capital/share premium alleged as unexplained Unrealized bad debts Penalty paid to RBI for procedural lapses Validity of revised return Interest income on government grants for Smart City Project Treatment of license fees as prior period expense Jurisdiction of IT Authorities under sections 120 and 124 Sale consideration of commercial space Reference to Departmental Valuation Officer Under section 133A Mere agreements to sell v. Benami arrangements Applicability of exemption under-sections 11 and 12 Interest under section 244A(1) Legality of the order under section 197 Assessee filed Form 10-IC opting new tax scheme/regime before due date of filing RoI Requirement of agreement with Government/Local Authority Offence punisuable under section 276B Loss due to Client Code Modification (CCM) Erroneous and prejudicial Assessment Order Rectification of order Challenge to notice issued under section 148 Capital gain or Income from business and profession Review by Tribunal of its own earlier order Release of provision Reopening of assessment based on vague and unambiguous reasons Inordinate delay in filing appeals Annual Letting Value of unsold flats lying in stock-in-trade Challenge as to validity of re-opening based on audit observation Delayed filing of return Notice under section 148 issued after expiry of six years of assessment year 2015-16 Non-filing of return by assessee even though having taxable income Dismissal of appeal for want of prosecution Validity of Notice under section 148 Public relation expenses Product registration expenditure Notice issued beyond period of limitation under section 148 Consultation charges for R&D services Precedence of rights of a secured creditor over income tax dues Challenge to seizure of gold and jewellery as ultra vires the provisions of section 132(1)(iii) Exemptions under sections 10(38), 10(15), and 10(34) City Environment Expenses Contribution and Aid Expenses IMC Transfer Expenses Land acquisition and diversion expenses IPO expenditure for abandoned/aborted project Notice under section 148 and reassessment order issued in the name of deceased assessee Provision for depreciation on Investment Portfolio Notice under section 148 under new regime Applicability of section 43CA on difference between agreement value and stamp duty value Stay application filed after depositing 20% of tax demand Rejection of application under section 119 Presumption and evidentiary value of incriminating documents seized during search Lump-sum disallowance of expenses due to lack of substantiating evidence Failure to substantiate source of undisclosed income discovered during search Applicability of section 115BBC Allowability of enhanced deduction under section 11(2) Validity of reopening of assessment under section 147/148 Exemption from TDS under section 194A(3)(v) Exemption from TDS under section 194A(3)(iii)(f) Provision towards IBNR/IBNER claims made by insurance company Amortization of premium paid on securities by insurance company Non-disposal of written objection raised by assessee Right to prefer Cross-Objections in an appeal Under section 260A No deliberate defiance of law on the part of assessee Interest on GST and GST late filing fees CPC restricted credit of TDS deducted on GST component Registration under section 124 Proceedings under section 143(1) and (2) initiated simultaneously Approval based on late application filing Timelines of submission of application Interest received under section 28 of the Land Acquisition Act, 1894 Violation of section 269ST Non-compliance with section 92D(3) Addition under Section 68 Brokerage expenses claimed against unsecured loans Addition towards alleged suppression of sales Commission paid to agents Revenue raised question of law already decided by High Court Under section 199(1) and rule 37BA(1) Validity of jurisdiction under section 158BD Timing of Satisfaction under section 158BD Validity of satisfaction note under section 158BD Non-banking cooperative societies Enhancement under section 251(2) AO failed to specify reasons as to how assessee failed to disclose all material Non-furnishing of TDS certificates Addtion to income Computation of under section 115JB PAN linkage for demat accounts Late filing of return Jurisdictional issue: revision v. appeal remedy Erroneous and prejudicial asseessment order Addition under section 69A on the basis of seized digital ledger Addition under section 68 in respect of cash deposited during demonetization alleged as unexplained though derived from declared cash sales AO not considered condonation of delay in filing Form No. 10B Unexplained cash credits under section 68 Directions to ICAI Assessment reopened on the basis of addition made in precading assessment year which was deleted by Tribunal Value of consideration Income already assessed in the hands of other person Deduction of Interest Expenditure under section 57(iii) Adjustability of capital loss on shares against capital gains on REs Penalty imposed equivalent to amount of outstanding tax demand Income from Business and profession or Income from other sources Approval granted in mechanical manner Reasons did not disclose what were the material facts that the assessee did not disclose during regular assessment Non-issuance of order giving effect to Tribunal's order Reopening based on issue concluded by CIT(A) Denial of exemption under section 10(26 BBB) Validity of provisional attachment order under the Benami Act Allowability of revised claim for exemption under section 11 Addition under section 53(2)(x) Re-opening of assessment after 4 years Modified claim of deduction Professional fees paid for drafting patent application Translation expenses for software development No action taken towards first application Reasons for reopening not provided to assessee Re-opening for assessment year 2015-16 Reopening based on change of opinion Contributions approved Gratuity Fund vis-a-vis overriding effect of section 40A(7)(b) Tribunal failed to examine facts of the case in entirety Addition of estimated net profit under section 145A Agreement between India and Belgium Addition towards share application money Scope of review jurisdiction Notice under section 148 vis-a-vis period of limitation under TOLA AO made T.P. adjustment Validity of the Corrigendum Order transferring the Case Period of stay outside India for employment Lack of document identification number (DIN) Condonation of delay in filing return Show cause notice failed to specify the applicable limb Attribution of undisclosed assets Carry forward and set-off Transfer under section 2(47) Notice under section 148 issued beyond limitation period Selling sugar at concessional rates to members and non-members by cooperative sugar factories No finding in penalty order with regard to concealment of income Validity of Assessment Order Education Cess and Secondary Higher Education Cess Addition under section 68 cash deposited in bank account Rejection of registration under section 12A Validity of merging penalty proceedings initiated under original assessment and reassessment orders AO proceeded on wrong presumption that assessee did not file return Assessment framed on the basis of seized material without either taking recourse to section 153C or section 148 Addition section 69A State Pollution Control Board Captive power supply Condonation of delay in filing Form-10 International transactions Taxation of dividend and interest income on unregistered shares Dismissal of rectification petition Under section 91 Arm's Length Price of Power Arm's Length Price of Steam For CSR contributions Order passed by ignoring revised return filed by assessee Transaction between a foreign enterprise outside India and its Indian PE Assumption of jurisdication by CIT (A) AO accepted income as disclosed by assessee pursuant of notice under section 148 Irregularity in claiming deductions Addition of under section 68 Addition on account of Infrastructure Funds and Exemption under section 11 Absence of incriminating material Short term or long-term Validity of Notification dated 26-3-2014 rescinding earlier approval under section 80-IA(4)(iii) Revenue records classfied the land as agricultural Under sections 32AC and 32AD Levied on estimated addition Flat allotted as compensation for removing nuisance created by assessee Undisclosed income discovered during search Denial of deduction under section 80P merely for not mentioning detail of audit report in return of income Addition confirmed in the hands of assessee on estimate`basis No mistake found apparent on record Rejection of computation based on written down value Interest and depreciation on vehicles registered in director's name CSR Expenditure Existence of objects permitting expenditure outside India Leave Encashment for State Government Employees Re-computation of book profit under section 115JB Delayed filing of Form 67 Additions based on a statement recorded under section 132(4) Issuance of notices under the unamended regime post-Finance Act, 2021 Claimed by retired employee of Public Sector Undertaking Under section 56(1) Disallowance of SEBI registration fees Applicability of section 115BBE on cash deposits Ad hoc disallowance Applicability of section 69A Employees PF/ESI Contributions Disallowance under section 143(1) Applicabilty of section 115BBE WDV of assets of amalgamating Companies Expenditure for business collaboration Under section 2(9) Challenge to order and notice issued by AO at Kolkata Alleged short deduction and non-deduction of tax Objects of trust confined to residents of particular society Disposal of appeal against rectification order, without taking cognizance of appeal pending against original assessment order Reopening merely based on infromation of investigation wing Adjustments under section 143(1) Write-off of Security Receipts by Asset Reconstruction Company Tax on deposits received from directors, shareholders, and group companies Applicability of amended section 115BBE (Higher Tax Rate of 60%) to assessment year 2017-18 Disallowance of deduction under section 80IA(12A) in rectification proceeding Employees' PF contributions Denial of entire exemption under section 11 Addition under section 69A towards alleged unexplained interest income Loss from trading in penny stocks alleged as bogus Disallowance of bad debt written-off (NSEL Scam) Addition under section 68 in resopect of share capital and premium Estimation of gross profit on alleged bogus purchases Notice under section 148 issued after 1-4-2021 for assessment year 2015-16 Assessee's ship certified as sea-going ships and met statutory requirement Victualling expenses incurred for crew welfare and operational needs Disallowance of sundery and sales promotion expenses Addition under section 68 in respect of LTCG on sale of shares alleged to be bogus Eligibility of mandatory nature of CSR expenditure Rate of surcharge in case of private discretionary trust taxed at maximum marginal rate Addition under section 56(2) Benefit or perquisite Accrual of Income from interim dividend Under section 9(1)(vi) and article 12 of the India-Singapore DTAA Under Section 9(1)(vi) and article 12 of India-Singapore DTAA In Resolution Plan department failed to file any claim for during CIRP recovery of outstanding demand Deduction could not be claimed in return due to typographical error but quantified in Form No. 10CCB Weighted deduction of donation made to a scientific research institute Addition on account of undisclosed contractual receipts Ad-hoc disallowance in respect of oil and fuel expenses Truck running expenses Income from Domain Name Registration Services Fees for technical services Admissibility of electronic records seized during search Housing project Rejection of declaration for non-disclosure of pending writ petition Income declared based on estimation Alleged under-reporting of income Approval denied merely on account of choosing wrong clause for grant of provisional registration Expenditure incurred for winding-up process of subsidiary Determination of book profit under section 115J Payments to non-residents Proceedings beyond four year limitation period Initiation of proceeding within four years Interpretation of section 40(a)(ia) Final Assessment Order passed without confromity to DRP directions Adjustment on Franchise Fees For CSR expenditure Addition under section 69 towards investments in fixed assets alleged as unexplained Denial of final registration under section 12AB Addition under section 68 in respect of alleged Bogus Share Capital and Premium Allowability of prior period expenses in computation of book profit Interest paid on perpetual debentures Set-off of short-term capital loss on sale of equity shares against short-term capital gain on sale of right from Basis for computing income Employees' Contribution to EPF/ECGI Set-off of interest paid to members of AOP on their IBMS against Interest earned on bank deposit Disallowance of weighted deduction under section 35(2AB) and alternate claim under section 35(1)(iv) Cash discounts for prompt payments Addition under section 45(4) Expenditure income CSR donation Loss on sale of fixed assets Limitation period for issuance of notice under section 148 and Order under section 148A(d) Entitlement of IT Department to Retain Seized Cash v. Magistrate's powers under CrPC for interim custody On gym equipment For CSR expenditures Jurisdiction of AO post Jurisdiction under section 153C Taxability of donations under section 56(2)(x) Assessment under section 175 Disallowance of expenditure under head Debtors' in seized loose papers Non-compliance with DRP directions "Capital gains" or "Income from other sources" Gifts received from Sons CSR Expenses Capital receipts or revenue receipts Exemption in case of Life Insurance Business Violation of jatural justice Claim not made in original return and audit report was furnishead after due date for filing return under section 139(1) Employees' contribution to ESI/Labour Welfare Funds Expenses on abandoned rights issue Addition under section 69 towads Management fees Eligibility for immunity from penalty Motor lorries used in assessee's business of transportation of goods on hire Recovery of cost imposed from Managing Director of comapny For non-disclosure of foreign assets Rejection of revised ITR Applicability of section 143(1)(a) Interpretation of section 80-IA(9) and its impact on deductions under Chapter VI-A (Heading C) Eligibility for exemption under section 54EC Appeal filed in respect of identical issue already decided by High Court Calculation of total turnover Income derived from infrastructure development projects Provision for leave encashment Under reporting/mis-reporting of income Non-compliance with notice Dismissal of appeal without adjudicating merits Addition of brokerage income on estimated basis Addition based on loose papers and rough jottings Disallowance of accumulated amount under section 11(1)(a) Adjustment under section 143(1) i.r.o. Addition under section 69 towards unaccounted investments Cash purchases for packing material Addition under section 143(1)(a)(vi) Storage charges Outward remittance made to various companies Based on allegation of fraudulently bank account opening Applicability of section 115-O Employees' contribution to Provident Fund Receipts from relinquishment of trusteeship Notice under section 148 issued post-31-3-2021, without following section 148A procedure Technical Know-How Fees Power and fuel expenses for captive power plant Issuance of notice under section 148 Under section 9(1)(vii) of the IT, 1961, or FIS under article 12 of the India-US DTAA Disallowance during processing under section 143(1) and scope of appeal against section 143(3) Order Ad hoc disallowance of salary/wages and commission expenses Disallowance of F&O Loss Payments received for cloud computing services Disallowance due to belated filing of Form No. 10BB during the assessment proceedings Validity of assumption of jurisdiction under section 147 Taxability of maintenance charges Determination of annual lettable value Exemption under sections 54 and 54F Change of opinion and limitation Eligibility for registration under section 12A(1)(ac)(iii) Additions under sections 68, 69C, and 69 Reopening based solely on unverified infromation without foundational inquiry Sale consideration vis-a-vis stamp duty valuation Notice under section 148 notice issued without approval of specified authority Appeal dismissed both on limitation and on merits Addition under section 68 in respect of bogus share capital and premium Assessee already registered under section 10(23C)(vi) Stamp duty valuation v. actual consideration Nature of interest on conversion charges Expenditure under section 48 Search cases with Disputed Tax exceeding Rs. 5 Crore Condonation of Delay Taxation of unaccounted business receipts Liabilities written back being already disclosed and taxed Under section 153A read with section 143(3) Period of limitation under sections 148/148A Proceedings initiated under sections 148A and 148 Denial of exemption under section 12A Scope of Supurdginama under section 457 Addition under sections 68 and 69 Erroneous and prjudicial order Relinquishment of right to receive profit in partnership firm Violation of conditions in case of same of units Mutual fund promotion expenditure and initial public offer expenditure incurred by AMC Taxability of foreign salary income Compensation received on compulsory acquisition of land by the State Government under the NHAI Act, 1956 Notice beyond period of three years Notice under section 148 issued under old regime Addition of shortage stock value to total income Taxability of Common Area Maintenance (CAM) charges Time limit for utilisation of accumulated funds under section 11(3) Dismissal of appeal by CIT(A) for non-prosecution Notices issued under section 148 Under section 206C(1C) Scope of rectification vis-a-vis finality of DTVSV settlement Jurisdiction of AO over NRI assessee under section 148A/148 Co-operative society vis-a-vis Limitation period for issuance of notice under section 148 Proceedings initiated post-approval of resolution plan under IBC Determination of date of acquisition for indexation benefit in long-term (LTCG) Jurisdiction of Pr.CIT to cancel registration under section 12A/12AB Addition under section 68 v 69A Date of acquisition of capital asset Eligibility for exemption under section 54 Additions deleted in appeal No approval of competent authority Addition under section 69C towards alleged bogus purchases Failure to record satisfaction in the quantum assessment order 20719800Section : 250 ... Del-Trib -- 27 Aug 2026Jagannath Traders v. Assistant Commissioner of Income Tax Appeal Partly AllowedITA No. 1846/DEL/20262026 TaxPub(DT) 8708 (Del-Trib) 20719700Section 263 Revision under section 263 - Erroneous and prejudicial assessment order - Adequate in ... Assessee claimed deduction towards bad debts written off of Rs. 19,64,45,743 out of total provision ......Mum-Trib -- 27 Aug 2026Fiserv Merchant Solutions Private Limited v. Assistant Commissioner of Income Tax Appeal AllowedITA 4842/MUM/20262026 TaxPub(DT) 8707 (Mum-Trib) 20719600Section 68 Income from undisclosed sources - Addition under section 68 - Unexplained cash credit ... AO made an addition of Rs. 50,70,761 under section 68 on account of credit entries appearing in the ......Mum-Trib -- 27 Aug 2026Manish Mangilal Jain v. ITO Appeal AllowedITA No. 4661/Mum/20262026 TaxPub(DT) 8706 (Mum-Trib) 20719500Section 37(1) Business expenditure - Travelling expenses - No nexus with business - ... AO disallowed travelling expenses of Rs. 4,45,803 on the ground that the expenses were on account of......Mum-Trib -- 27 Aug 2026Jeeten Jayshukhlal Mehta v. Dy. CIT Appeal Partly AllowedITA No. 2997/Mum/20262026 TaxPub(DT) 8705 (Mum-Trib) 20719900Section : 250 10(10B) 10(10C) 25F 2(oo) 143(1) 249(3) ... Pune SMC Bench -- 25 Aug 2026Lata Ramesh Pawar, Sudhakar Bhanudas Pawar, Surekha Deepak Bangera, Arun Pandurang Kulthe, Anil Manohar Jadhav, Nanu Sitaram Thakur & Ors. v. ITO Assessee Appeal AllowedITA Nos. 2782, 2783, 2806, 2807, 2829-2832, 2878-2879, 2906-2911, 2932-2936, 2955, 2956, 2961, 2962, 2977-2985/PUN/20262026 TaxPub(DT) 8709 (Pune SMC Bench) 20707500Section 147 Reassessment - Validity - Notice under section 148 issued after 1-4-2021 - Old regime ... AO issued a notice under section 148 of the Act dated 31-3-2021 to the assessee on 1-4-2021 at 07:12......Del-Trib -- 25 Aug 2026Chitra Lekha Gupta v. ITO Assessee Appeal Partly AllowedITA 6147/DEL/20262026 TaxPub(DT) 8585 (Del-Trib) 20707400Section 11(2) Charitable trust - Exemption under section 11 - Accumulation of Income - Filing of ... Assessee, a charitable trust registered under section 12A, claimed deduction under section 11(2) for......Del-Trib -- 25 Aug 2026Friends Associates Charitable Trust v. ITO Assessee Appeal AllowedITA 6252/DEL/20262026 TaxPub(DT) 8584 (Del-Trib) 20707300Section 69A Income from undisclosed sources - Addition under section 69A - Cash Deposits - Double ... Assessee, an orthopedic surgeon, filed his return for assessment year 2012-13 declaring income of Rs......Del-Trib -- 25 Aug 2026Vivek Logani v. ITO Assessee Appeal Partly AllowedITA 6070/DEL/20262026 TaxPub(DT) 8583 (Del-Trib) Views Home / Income Tax Full Page