Chanakya Developers vs ITO
Reference of cost of construction to the Departmental Valuation Officer-Validation of DVO’s Report: Deletion of Additions in DVO’s Report-Whether, the Tribunal has erred in deleting the addition made being difference in the books of accounts compared to DVO's report. Held, the case of th [LexDoc Id : 475651]
ACI vs Chokshy Keshrimal Mohanlal and Co.
Deletion of Imposed of Surcharge-Leviation of Surcharge under section 113 of the Income Tax Act 1961-AO charged surcharge at the rate of 10% under section 113 of the Act. CIT(A) partly allowed the appeal and deleted the surcharge imposed by the Assess [LexDoc Id : 477601]
HC (Gujarat)
2014
CIT vs Naresh Kumar Jaggi
Non-Payment of Tax Liability-Section 140A of the Income Tax Act 1961: Restriction on Penalty imposed-Respondent-Assessee had not paid tax liability due and payable under Section 140A of the Act. The Assessee did not make the payment of outstanding dem [LexDoc Id : 477560]