S. 264 :Commissioner – Revision of other orders – Rejection of application on ground of bar of limitation – Failure to decide revised capital gains- Matter remanded to decide the issue on section 50C [ S. 50C, 54 , Art , 226 ]
S. 264 :Commissioner – Revision of other orders – Rejection of application on ground of bar of limitation – Failure to decide revised capital gains- Matter remanded to decide the issue on section 50C [ S. 50C, 54 , Art , 226 ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Assessing Officer taking one of two possible views on issue — Order not erroneous — Commissioner cannot set aside order .[ S.80IA, form 10CCB ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Deduction granted on a wrong view of the Law —Revision is held to be justified [ S.10A ]
S. 260A : Appeal – High Court – Delay of 342 days – Retirement of Officer – Delay was condoned with cost .
S. 254(1) : Appellate Tribunal – Duties- Delay in filing appeal -Tribunal cannot dismiss appeal for non-prosecution[ S.253,254(2), ITAT R. 24, Art , 226 ]
S. 254(1) : Appellate Tribunal – Duties- Deletion of disallowance without giving reasons – Order not valid – Matter remanded . [ S.40(a)(ia)]
S. 254(1) : Appellate Tribunal – Duties- Allowing the expenditure without examining the evidence – Perverse order – Matter remanded .[ S.37 (1), 132,153A ]
S. 254(1) : Appellate Tribunal – Duties- Business expenditure — Commission payments — Order passed without considering the material and application of mind -Matter remanded to Tribunal
S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Mandatory E-Filing of appeal – Manual appeal filed in time but E-Filed with delay — Appellate Tribunal remanding matter with direction to condone the delay – Order of Appellate Tribunal is affirmed .[ R.45]
S. 245R : Advance rulings – Transaction include more than one related transaction – Payment for offshore supply made outside country in foreign currency — Income did not accrue or arise in India – Employees who had signed contracts not dependent agents —Income from offshore supply of equipment not taxable in India – DTAA – India -Japan- No power to review order — Department not raising objection at time of admission of application — Authority cannot review order of admission. [ S . 9(1)(1), 245N(a), General Clauses Act, 1897, S. 13, ITRule , 44E(4), Art, 5 ]