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Differences In Opinion of Approved Valuer Regarding Fixation Of Value Of Particular Property Can't Be Termed As Concealment: Chennai ITAT Deletes Penalty

The Chennai ITAT held that assessee s claim on the fair market value cannot be termed as concealment of income, if such claim was based on the valuation report of an approved valuer. The Bench. ....

Tamil Nadu , Madras High Court , Registration Department , Accountant Member , Manomohan Das , Judicial Member , Sengoda Gounder , Chennai Itat , Fair Market Value , Oncealment Of Income , Evaluation Report ,

Time Barred Notice Issued U/s 153C And Consequent Assessment Order Passed U/s 143(3) R/w/s 153C Is Void Ab Initio: Chennai ITAT

The Chennai ITAT held that since the notice issued by AO for subject assessment year falls beyond the stipulated six assessment years and four relevant assessment years, considering the. ....

Kamlesh Jain , Shantilal Jain , Sanchit Jain , B Rama Krishnan , Shrenik Chordia , Geetha Jain , Manomohan Das , Judicial Member , Assessing Officer , Jain Metal Rolling , Chennai Itat , Assessment Year , S 153c Of Income Tax Act , Barred Limitation , Void Ab Initio ,

Agreement With Principal Must Be Examined To Ascertain Nature Of Work Executed By Civil Contractor And Deciding Sec 80IA Deduction: Chennai ITAT

The Chennai ITAT has remanded the matter to the AO for reconsideration of disallowance u/s 80IA(4), after finding that the AO has not examined the agreement entered into by the assessee with various. ....

Accountant Member , Manomohan Das , Judicial Member , Income Tax Act , Assessing Officer ,

Proviso To Sec 80IA(12) Applies Only In Case Of Transfer Of Operation & Maintenance Of Industrial Park, Clarifies Chennai ITAT

Referring to CBDT Circular no. 10/2014, the Chennai ITAT emphasized that if an undertaking is transferred to another undertaking other than by way of amalgamation and demerger and in other cases, the. ....

Tamil Nadu , R Clement Ramesh Kumar , Department Of Industrial , Ministry Of Commerce , Counsel For Appellant Department , Income Tax , Manomohan Das , Judicial Member , Accountant Member , Assessing Officer , Industrial Policy , Industrial Park Scheme , Park Scheme , Chennai Itat , Ec 80ia 12 Proviso , Ndustrial Park Transfer ,

Centre appoints 31 people as members in NCLT, ITAT ahead of SC hearing on tribunals

Centre appoints 31 people as members in NCLT, ITAT ahead of SC hearing on tribunals
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West Bengal , Andhra Pradesh , Tamil Nadu , Chandra Joshi , Ripote Dipak Pandurang , Tr Senthil Kumar , Arun Khodpia , Jamiappa Dattatraya Battuli , Justice Telaprolu Rajani , Manomohan Das , Justice Pradeep Narhari Deshmukh , Shatin Goyal , Sonjoy Sarma , Bhagirath Mal Biyani , Justices Ramathilagam , Anubhav Sharma , Rathod Kamlesh Jayantbhai , Andhra High Court , Bombay High Court , Chairperson In National Company Law Tribunal , District Court , National Company Law Appellate Tribunal , Supreme Court , National Company Law Tribunal , Madras High Court , Income Tax Appellate Tribunal ,