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Section 268A Filing of appeal Maintainability Instruction of CBDT, whether binding on Tribunal or Court -- Assessee submitted that since the tax effect of the appeal filed by revenue before Tribunal was below the prescribed limit of Rs. 10,00,000 in view of Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT, the appeal was not maintainable. Held: Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT was neither binding on the Court or Tribunal, nor the Board could direct concerned Court or Tribunal to compel the litigant to withdraw such appeal. Hence, assessee’s contention that th......
2019 TaxPub(DT) 3483 (Mad-HC) Bhagavathy Velan v. Dy. CIT Revenue, Mad-HC, Tax Case Appeal No. 211 of 2019, 02-Apr-2019

Section 68 Income from undisclosed sources Addition under section 68 towards share capital and share premium Validity -- AO observed that assessee had raised share capital with premium. It was observed that assessee had not received any revenue from its operations during the year. Notice under section 133(6) was issued to verify the share capital rose together with its premium and the allotment thereon. No replies were received in response to notice under section 133(6). Summons under section 131 was issued to signatory director seeking his personal appearance and to produce the investors but none appeared in resp......
2019 TaxPub(DT) 3497 (Kol-Trib) ITO v. Multifold Agencies (P.) Ltd. Revenue, Kol-Trib, 2012-13, ITA No. 2160/Kol/2016, 01-Jan-2019

2019 TaxPub(DT) 3503 (Mad-HC) Covansys (India) (P.) Ltd. v. Asstt. CIT Appeal Dismissed, Mad-HC, 2002-03, T.C.(A). No. 37 of 2009, 19-Mar-2019

2019 TaxPub(DT) 3508 (Uttarakhand-HC) Maruti Sah & Brothers v. Pr. CIT & Anr. Appeal Dismissed, Uttarakhand-HC, 2009-10, ITA No. 08 of 2019, 09 of 2019, 23-Apr-2019

2019 TaxPub(DT) 3530 (Del-Trib) Anoop Jain v. DCIT Assessee Allowed, Del-Trib, 2009-10, ITA No. 4570/Del/2016, 29-Jan-2019

2019 TaxPub(DT) 3533 (Bom-HC) National Health & Education Society v. ITO & Anr. Bom-HC, 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, Writ Petition No. 177 of 2019, 04-Mar-2019

Section 10(23C)(iii) Exemption under section 10(23)(iii) Educational institution Assessee existed solely for educational activities Eligibility of -- Assessee-society filed its return of income declaring nil income after claiming exemption under section 10(23). Subsequently, the case was selected for scrutiny and notice under section 143(2) was issued to assessee. As there was no proper representation/compliance from assessee, AO completed the assessment under section 144 and denied the exemption claimed by assessee. CIT(A) upheld the order of AO. Held: CIT(A) had rejected the contention of assessee on the ground that assessee had multiple ob......
2019 TaxPub(DT) 3603 (Hyd-Trib) Saleem Minority Educational Service Society v. ITO Assessee Allowed, Hyd-Trib, 2013-14 & 2014-15, ITA Nos. 779 & 780/Hyd/2018, 24-Apr-2019

2019 TaxPub(DT) 3612 (Mad-HC) CIT v. Tamilnadu State Transport Corporation Ltd. Assessee, Mad-HC, 1991-92 & 1992-93, Tax Case Appeal Nos. 283 & 284 of 2006, 21-Mar-2019

2019 TaxPub(DT) 3239 (Del-Trib) DS Doors (India) Ltd. v. ITO Assessee, Del-Trib, 2010-11, ITA No. 389/Del/2019, 08-May-2019

Section 68 Income from undisclosed sources Addition under section 68 Bogus purchases -- Assessee was engaged in the business of fabrication and construction activity. Case of assessee was manually selected for scrutiny. In scrutiny assessment proceedings, AO made addition under section 68 on account of bogus purchases. The said addition was made on the basis of alleged concession recorded by Chartered Accountant of assessee. Department submitted that assessee failed to provide the details of purchase and transportation of material. Assessee could not furnish Truck number, transport......
2019 TaxPub(DT) 3369 (Pune-Trib) Asstt. CIT v. Venkat Mukundrao Garje Against Revenue, Pune-Trib, 2011-12, ITA No. 888/PUN/2015, 13-Mar-2019