Canara Bank vs CIT
Penalty: Delay in furnishing declaration in Form 15H-Ignorance of proceedings-AY 1998-99. No penalty for delayed filing of declaration in Form No. 15H was leviable on the assessee who had explained that the concerned officials w [LexDoc Id : 296602]
ITAT (Chandigarh)
2004
Anil Kumar Midha (HUF) vs ITO
Genuineness of cash credits-Failure to produce creditors-AY 1998-99. No addition to the assessee’s income could be made for non-production of creditors, as the AO had not issued summons under s.131 of the In [LexDoc Id : 291924]
Vikram M. Kothari vs DCIT
Deemed dividend - loan/advance - Accumulated profits - A.Y. 1989-90: The expression "accumulated profits" included profits available for distribution as dividend and amounts that were not... [LexDoc Id : 263426]
CIT vs Senior Accounts Officer, M.P. Electricity Board
Penalty: Failure to deduct tax at source-Short deduction of tax, Confusion as to rate of tax-The assessee electricity board was a statutory body. It made short deduction of tax at source in some cases due to some confusion as to the rate of ta [LexDoc Id : 298477]
