S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Revision-Provision for non-performing assets-write back-Corporate social responsibility expenses-Suo motu adding back expenses in revised return and offering it to tax-Additional Depreciation-Claim made in original return-Withdrawn in revised return-Revision order is quashed . [ S. 32, 37(1 139(5)143(3)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Proper enquiry conducted in the original assessment proceedings-Possible view-Revision order is quashed-Delay of 963 days is condoned. [ S. 143(3) , 253(5) ]
S. 254(2A) : Appellate Tribunal-Stay-Long-term capital gains-Credit for taxes paid in Mauritius-Prima facie assessee entitled to stay-Directed to pay 20 percent of outstanding demand-Recovery proceedings stayed .
S. 254(1) : Appellate Tribunal-Powers-Additional evidence admitted and remanded for de novo consideration-Delay in filing appeal is condoned. [S. 253]
S. 254(1) : Appellate Tribunal-Duties-Right of Respondent to support order of Commissioner (Appeals) on ground decided against Him. [ITAT R,1963, R. 27]
S. 251: Appeal-Commissioner (Appeals)-Powers-Enhancement notice-Uploaded on income tax business portal-Notice of hearing i also uploaded in the portal-The contention of the Department that no opportunity was given to the Assessing Officer to present evidence on the issue was factually incorrect .[ S. 250 ]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement notice-Uploaded on income tax business portal-Notice of hearing i also uploaded in the portal-The contention of the Department that no opportunity was given to the Assessing Officer to present evidence on the issue was factually incorrect.[S. 250]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Mistakenly mentioning wrong section under which order appealed against passed-Dismissal of appeal on technical ground not justified-Assessee to be permitted to rectify mistake. [S. 143(1), 143(3), 254(1)]
S. 195 : Deduction at source-Non-resident-Other sums-Fees For Included Services-Matter remanded to the Assessing Officer-DTAA-India-United States of America.[ S.195((2), Art. 12]
S. 153C: Assessment-Income of any other person-Search-Notice not issued–Assessment is non est. [S. 153D]