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WHAT TO BE CONSIDERED AS SUBSTANTIAL QUE. OF LAW WHAT NOT (*NOT CONSIDERED…
WHAT TO BE CONSIDERED AS SUBSTANTIAL QUE. OF LAW WHAT NOT
*CONSIDERED
:check: :check:*
order refusing to condone delay under section 253(5)
tribunals findings are contrary to documentary evidence, and are based on surmises and conjectures
Assessing Officer passed an order under section 201(1A) (INTEREST ON FAILURE TO DEDUCT OR PAY TAX) though jurisdiction in this regard had been transferred by a notification to another ITO
'Entitlement to relief under section 80HHC
Whether there was any material for Tribunal to hold that a sum representing the ESTIMATED family expenses represented the UNDISCLOSED INCOME of the appellant
Question as to whether assessee is liable to deduct tax at source under section 194C
*NOT CONSIDERED
:no_entry: :red_cross: :forbidden:*
a question of law is
involved in the appeal
and, on the same question, a reference has been made
Assessing Officer, during assessment on remand, did not give opportunity to the assessee to cross examine DVO, despite directions given by Tribunal to do so
no substantial question of law arose from the Tribunal’s order upholding setting aside of assessment made on remand
Tribunal’s finding as to the
* estimate of valuation of cinema hall
:movie_camera:*
Question whether
provident fund payments
actually made during the previous year but beyond the due date would have to be disallowed
Question as to whether the assessee, who is only providing financial assistance to educational institutions, is entitled to the benefit of section 10(22)
Tribunal had given
sufficient and cogent reasons
based on evidence
Tribunal upholds disallowance of
interest paid on borrowed capital, attributable to interest-free advance to the sister concern
Sufficiency or adequacy
OF evidence :green_apple:
Question
not raised before the Tribunal
and not having a finding of the Tribunal on such question,
Once the Commissioner (Appeals) and then lastly the Tribunal have accepted
* certain explanation
:speaking_head_in_silhouette:
of assessee and, accordingly,**
deleted certain addition
* :relieved:
made by the Assessing Officer,
order of Tribunal allowing
deduction for commission
where there was a finding as to genuineness of payments and that commission was paid for business purposes only :money_with_wings:
assessee’s claim and explanation about any business expenditure