If appeal is allowed based on remand report containing no- negative remarks, is it possible for AO to file second appeal inspite of the same?

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After amendment to the above sections, is it still permissible to buy 2 adjoining flats with a common entrance/kitchen etc because each flat is too small for a person ? any case law after amendment ?

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I am a farmar in village owning 5 acres of agricultural land in Jind district of Haryana, which is being cultivated by me and my husband. My husband is a state government employee. We also having 2 cows and 4 buffaloes along with 4 youngers of them. Totally 10 cattles. Income from sale of milk in village (neighborhood) is approximately 10,000/month and some times Ghee is also sold which comes to average of 3000/month. Total income from wheat and rice crop is approximately 6 lakhs and from sale of milk and ghee is 1.5 lakhs. When a cow or buffalo is sold it comes to 1 lakh in addition. I want to file my separate ITR to report the income from agricultural land. How the income of 1.5 lakhs from sale of Milk and 1 lakh from sale of a cattle be treated ? Which ITR, I may file.

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Assessee is private limited co engaged in the manufacturing of steel plates. during the course of assessment proceedings for A.Y. 20-21, AO has asked to submit the details of purchases.  on the basis of details furnished by the assessee co, AO has issued summons U/Sec. 131 to the one of the supplier, who has appeared and given all the documents which have been asked by the AO and also submits the details of the party from whom he had effected purchases the material which has sold to the assessee co.  On verification of the details A.O found that the parties from whom the supplier had effected the purchases are non genuine and their GST Numbers were also cancelled on the ground of involvement in Fake invoicing. The assessing officer of the assessee co and the supplier is same. Assessing officer has made the addition of Purchases effected by assessee co from this supplier on the ground that his suppliers are non genuine. Assessing officer in the hands of supplier has also made the addition of the purchases effected from the parties , however accepted the sales made by it to different parties including the assessee co . Issues : whether addition made by the AO in the hands of assessee co on the ground that parties from whom supplier has effected the purchases are non genuine and non existent. When the same AO has accepted the sale of the supplier , whether  the addition in the hands of assessee co is   justified. Copy of the statement of the supplier has not been provided to the assessee co, In the said statement , he has confirmed the transaction of  purchases with the assessee co. when the assessee co has given all the evidences and even supplier has also appeared and accepted the transcation, whether assessee is liable to explained the genuineness  of purchases of supplier also, like U/Sec. 68 source of source also needs to be explained.  

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An assessee is owning old residential house and also plot of land.  Both the assets are long term capital assets.  Assesseee wants to sell plot of land and from the sale proceeds, assessee will demolish old residential house and wants to construct  new house.  Can assessee claim Long term capital gains exemption u/s. 54F  arisen from sale of plot against the construction of new house in place of old demolished house . Also As the construction of new house will require handsome amount, Assessee’s Daughter in law which she is also having Plot of land will sell said plot and then afterwards Assessee  will demolish old house and thereafter will gift 50% share in plot of land (on which new house will be constructed) to her Daughter in law.  In such a case, can assessee and her daughter in law, both can claim the exemption of long term capital gain u/s 54F by constructing new house in their joint names by selling two different properties.

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Assessee is LLp having 8 partners, engaged in business of construction.  Is having 4 diffrent housing project . One project which is eligible for deduction u/sec.80IBA of which profits are shared equally. Remaining 3 projects which are not eligible for deduction u/sec.80IBA , they have decided to share profit sharing ratio in diffrent ration as per their mutual understanding due to involvement of partners, capital contribution by the partners . Issues : 1. Whether this arrangement is permissible under LLP act as well as Income Tax Act 2. Whether credit of AMT paid on project can be use against tax liability of other 3 projects. Pl guide .

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Assesseee is trader of goods and duly register under GST Act. During the course of search of other party , cheque book of the assessee has been found and even accountant of the assessee has accepted that the sales effected to party are only accommodation entry.  Ao during the course of assessement of assesssee has rejected books of accounts of the assessee and proposed to tax 5% of total transcation with the party where search conducted as estimated income in the hands of assessee . Is action of the AO is justified and whether assessee can submit that the 5% taxing the income at higher side . Any decisions to support the contention for lower amount to be taxed .

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Respected Sir, A company opted for  concessional tax rate u/s  115BAA for AY 2020-21, did not file form 10 IC even within the extended period of 30/06/2022. It is faced with tax demand from CPC, what steps can be taken by the company to get the concesional tax  u/s 115BAA

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We have Filed IT return for FY 2021-22 with deduction u/s 80IBA. and no option to file 10CCB was available that time as well. Now, Notice received saying you claimed deduction u/s 80IB and not filed for 10CCB. so not allowed for deduction. what action to tackle on this?

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Assessee is private limited co and engaged in business of manufacturing of spare parts of vehicles etc. Search U/Sec. 132 has conducted on the ground that assesssee has effected the purchases from the parties which are only providing accomodation bills and there GST numbers were cancelled subsequently due their involvement in issuing fake invoices. During the course of assessement proceedings assessee submits that it purchases are genuine and duly supported by all evidences such as invoice, material inwards note, payments by banking  channel, transport receipts. When the asssessee effected purchases the supplier GST number was valid and same was also later on.  Assessee also submitted that it had maintained quantity accounts of consumption of material and if is held that purchases are considered as non genuine the results of the assessee are absert.  Alternatively but without prejudice  it is submitted that entire purchases should not be disallowed but only profit element to the extent of 10% of such purchases be disallowed . However AO has not appreciated the submissions of assessee and assessed the income by disallowing the all purchases effected from the parties u/Sec. 69C and also took alternate stand that even if additions is not sustained U/Sec 69C, the addition is to be considered as inflated purchases and entire purchases should be considered as added U/Sec. 37 of the Act. Whether action of AO is justified in law. Pl guide .

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