251 : Appeal – Commissioner (Appeals) – Powers – Powers of Appellate Authorities — Appellate Authorities can consider claim not raised before Assessing Officer Education cess is held to be deductible . [ S. 40(a)(ii) 254(1) ]
251 : Appeal – Commissioner (Appeals) – Powers – Powers of Appellate Authorities — Appellate Authorities can consider claim not raised before Assessing Officer Education cess is held to be deductible . [ S. 40(a)(ii) 254(1) ]
S. 251 : Appeal – Commissioner (Appeals) – Powers – Claim for allowability of lease rent which was neither made in the return nor before the Assessing Officer – Cannot be raised first time before Commissioner (Appeals) without any evidences [ S.37(1), 246A ]
S.245C: Settlement Commission – Settlement of cases –Powers – Settlement Commission cannot consider merits of case at the stage of admission [ S .245D(2C ) ]
S.234F: Fee for default in furnishing return of income -Delay in filing return – Levying fee – Provision is held to be valid [ Art , 14 , 226 ]
S. 234C : Interest – Deferment of advance tax – Mere filing of review petition before Supreme Court could not be ground for not paying advance tax . [ S.119 ]
S. 226 : Collection and recovery – Stay -Appeal pending before Commissioner (Appeals) — Request to keep the demand in abeyance- Assessing Officer refusing and directing to pay 20 Per Cent. of demand — Held to be not proper- Commissioner (Appeals ) was directed to hear the appeal expeditiously [ S.246A ]
S. 194H : Deduction at source –Commission on reinsurance premium – Not liable to deduct tax at source .
S.158BE: Block assessment – Limitation —Time taken to obtain information stored in Electronic records to be taken into account — Search started January 2001 —Access to records stored in computer was not given June 2001 — Block assessment In June 2003 — Not barred by limitation [ S. 132(1(iib) , 158BC , Information Technology Act , 2000 , S .2 ]
S. 153C : Assessment – Income of any other person – Search- Transfer of shares – Capital gains – Non compete fee- Price for which shares were sold was justified – Deletion of addition is held to be not justified [ S. 132, 143(3) 153A ]
S.153A: : Assessment – Search- Warrant of authorization – Application of mind and formation of opinion honest and bona fide belief- Issue of warrant of Authorisation and notice is held to be valid [ S.132 , Art. 226 ]