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Technical & Legal Issues & Solutions under Income Tax Act with Youtube Videos
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| Book Details | |
| Title | Technical & Legal Issues & Solutions under Income Tax Act with Youtube Videos |
| ISBN | 978-93-4808-073-8 |
| Edition | 1st edn., 2025 |
| Pages | 752 |
| Authors | Dr. Amit Kumar Gupta |
| Publisher | Bharat Publishers |
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Description
“Technical & Legal Issues & Solutions under Income Tax Act” by Dr. Amit Kumar Gupta is a unique and practical guide designed to decode complex tax issues with a dual approach—in-depth written analysis and supplementary YouTube video content.
This first-of-its-kind 1st Edition (2025) provides:
✅ Detailed explanations of intricate tax provisions
✅ Legal interpretations and case-based discussions
✅ QR-linked YouTube videos for enhanced conceptual clarity
✅ Ideal for tax professionals, chartered accountants, lawyers, and students
Stay ahead in your tax practice with this dynamic blend of book and multimedia, published by Bharat Publishers and available at a flat 25% discount with free shipping.
| CONTENTS | |
| Bharat? | 5 |
| Preface | 7 |
| About the Author | 9 |
| SECTION WISE INDEX | |
| Page No. | |
| Section 2(1B): Amalgamation | |
| WHETHER ASSESSMENT IN NAME OF AMALGAMATED COMPANY EVEN IF NOTICE ISSUED BEFORE AMALGAMATION VALID? | 1 |
| WHETHER ASSESSMENT ORDER PASSED IN THE NAME OF AMALGAMATED COMPANY IS NULL AND VOID ABINITIO? | 362 |
| ONCE FACTUM OF AMALGAMATION INTIMATED, PARTICIPATION IN PROCEEDINGS WILL NOT JUSTIFY PROCEEDINGS? | 416 |
| Section 2(7A): Assessing Officer | |
| WHETHER NOTICE U/S 143(2) CAN BE ISSUED BY A.O. WHO DOES NOT HAVE JURISDICTION OVER ASSESSEE? | 3 |
| Section 2(14): Capital Asset | |
| WHETHER RELINQUISHMENT OF ASSESSEE’S SHARE IN FIRM IS A CAPITAL ASSET & ELIGIBLE FOR 54F EXEMPTION? | 4 |
| WHETHER LOAN GIVEN BY ASSESSEE TO ITS SUBSIDIARY IS A CAPITAL ASSET WITHIN MEANING OF SECTION 2(14)? | 5 |
| Section 2(15): Charitable Purpose | |
| WHETHER AFFILIATION BY A REGULATORY AUTHORITY ARE ESSENTIAL ATTRIBUTES OF EDUCATION u/s 2(15)? | 6 |
| WHETHER PROVISO TO SECTION 2(15) WILL BE APPLICABLE IF RECEIPTS ARE INCIDENTAL TO THE MAIN OBJECTS? | 7 |
| WHETHER ORGANISING DRAMA ON VARIOUS PERSONALITIES COMES IN THE DEFINITION OF EDUCATION? | 8 |
| Section 2(19): Co-operative Society | |
| WHETHER DEDUCTION IS ALLOWED U/S 80P FOR INTEREST EARNED FROM INVESTMENTS WITH CO-OPERATIVE BANKS? | 9 |
| Section 2(19AA): Demerger | |
| WHETHER SALE OF INDIVIDUAL ASSETS CAN BE TERMED AS SLUMP SALE? | 10 |
| Section 2(22)(e): Deemed Dividend | |
| WHETHER TRADE ADVANCES IN THE NATURE OF COMMERCIAL TRANSACTIONS CAN BE TAXED AS DEEMED DIVIDEND? | 11 |
| WHETHER DEEMED DIVIDEND IS TAXABLE IN THE HANDS OF BENEFICIAL SHAREHOLDER OR BORROWER? | 12 |
| WHERE UNSECURED LOAN FROM COMPANY TO FIRM IS TAXABLE, IN HANDS OF FIRM OR PARTNER WHO HOLDS SHARES? | 15 |
| WHETHER PROVISION OF 2(22)(e) IS APPLICABLE WHERE SHAREHOLDER IS NOT BENEFICIAL OF LOAN TRANSACTION? | 14 |
| Section 2(23C): Hearing | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? | 16 |
| Section 2(24): Income | |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? | 18 |
| WHETHER PRINCIPLE OF MUTUALITY WILL APPLY TO INTEREST RECEIVED ON FIXED DEPOSITS BY CLUBS? | 20 |
| WHETHER GRANT BY GOVERNMENT FOR SPECIFIC PURPOSE IS EXEMPT EVEN IF 12AA REGISTRATION IS NOT THERE? | 21 |
| WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLU-SIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE? | 22 |
| Section 2(31): Person | |
| WHETHER DEDUCTION u/s 80P(2)(a)(i) CAN BE DENIED SIMPLY BECAUSE ASSESSEE ADOPTED THE STATUS AS AOP? | 23 |
| Section 2(35): Principal Officer | |
| WHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS? | 24 |
| Section 2(47): Transfer | |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? | 18 |
| WHETHER J.D.A. WITHOUT REGISTRATION WILL BE CONSIDERED AS TRANSFER U/S 2(47)? | 26 |
| Section 4: Charge of income-tax | |
| WHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE? | 27 |
| WHETHER INTEREST RECEIVED FROM DEPOSITS IS CAPITAL RECEIPT UPTO COMPLETION OF PROJECT? | 28 |
| WHETHER RETENTION MONEY WILL BE TAXABLE IN YEAR IN WHICH OBLIGATION UNDER CONTRACT WERE FULFILLED? | 29 |
| Section 5: Scope of total income | |
| WHETHER THERE IS ANY DIFFERENCE IN ASSESSMENT OR REASSESSMENT u/s 147 FOR ANY NEW CLAIM OF ASSESSEE? | 30 |
| WHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT? | 32 |
| WHETHER THERE IS ACCRUAL OF INCOME IF THERE IS UNCERTAINTY IN RECOVERY OF INT. ON OVERDUE PAYMENTS | 33 |
| Section 6(1): Residence in India | |
| WHERE ASSESSEE LEFT INDIA FOR BUSINESS, CAN BE CONSIDERED AS FOR EMPLOYMENT AS PER SECTION 6(1)? | 34 |
| Section 9: Income deemed to accrue or arise in India | |
| WHETHER ROYALTY CAN BE TAXED ON ACCURAL BASIS WHEN DTAA SPEAKS ABOUT TAXABILITY ON RECEIPT BASIS? | 36 |
| WHETHER REIMBURSEMENT OF SALARY EXPENSE BY ASSOCIATED ENTERPRISES COMES UNDER DEFINITION OF FEES FOR TECHNICAL SERVICES? | 37 |
| WHETHER THERE IS A DIFFERENCE BETWEEN USE OF COPYRIGHTS RIGHTS AND COPYRIGHTED ARTICLES? | 38 |
| WHETHER RECEIPT OF INTERCONNECTION CHARGES CAN BE TAXED AS ROYALTY OR FEES FOR TECHNICAL SERVICES? | 39 |
| WHETHER MERE ACCESS TO LEGAL DATABASE WOULD FALL WITHIN DEFINITION OF FEES FOR TECHNICAL SERVICES? | 40 |
| WHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT? | 32 |
| WHETHER AMOUNT RECEIVED FOR PROVIDING DATABASE WITHOUT GIVING OWNERSHIP IS ROYALTY U/S 9(1)(vi)? | 42 |
| WHETHER TDS IS TO DEDUCTED ON SALE OF SIM CARDS TO RETAILERS THROUGH DISTRIBUTORS? | 43 |
| WHETHER STANDARD FACILITY TO PUBLIC AT LARGE COMES IN DEFINITION OF TECHNICAL SERVICES U/S 9(1)(vii) | 44 |
| WHETHER CONSIDERATION RECEIVED FROM MINING OR LIKE PROJECTS COVERED UNDER FTS u/s 9(1)(vii)? | 46 |
| WHETHER COMMISSION AND SUBSCRIPTION EARNED BY N.R ASSESSEE COME IN THE NATURE OF ROYALTY OR FTS? | 47 |
| WHETHER SALE OF SOFTWARE TO INDIAN CUSTOMERS AND DISTRIBUTERS BY NON-RESIDENT COMPANY IS ROYALTY? | 48 |
| Section 10(1) | Section 10: Incomes not included in total income | |
| WHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE? | 27 |
| Section 10(6) | Section 10: Incomes not included in total income | |
| CAN EXEMPTION u/s 10(6)(viii) BE CLAIMED THROUGH RECTIFICATION u/s 154 FOR SALARY ON A FOREIGN SHIP? | 49 |
| Section 10(10AA) | Section 10: Incomes not included in total income | |
| IS DISTINCTION BETWEEN GOVT. EMPLOYEES vis-à-vis OTHERS A REASONABLE CLASSIFICATION UNDER ARTICLE 14 | 50 |
| Section 10(23C) | Section 10: Incomes not included in total income | |
| WHETHER SECTIONS 11 & 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)? | 52 |
| WHETHER REGISTRATION u/s 10(23C)(vi) MAY BE GRANTED WHEN ASSESSEE HAS MULTIPLE OBJECTS? | 53 |
| WHETHER REGISTRATION U/S 10(23C) CAN BE CANCELLED RETROSPECTIVELY? | 54 |
| WHETHER DECISION IN NEW NOBLE EDUCATIONAL SOCIETY IS PROSPECTIVE IN PRACTICAL SENSE? | 55 |
| WHETHER PROVIDING COPYRIGHT FOR PUBLISHING & EARNING ROYALTY COMES IN DEFINITION OF EDUCATION SOLELY | 56 |
| WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)? | 57 |
| WHETHER PROFIT OF 67.81% BEFORE DEPRECIATION & 44.48% AFTER DEP. IS A CRITERIA OF EDUCATION SOLELY? | 58 |
| WHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U/S 10(23C)(iiiad)? | 60 |
| WHETHER RECEIPTS FROM OTHER SOURCES TO BE CONSIDERED FOR CALCULATING LIMIT U/S 10(23C)(iiiad) | 61 |
| Section 10(26) | Section 10: Incomes not included in total income | |
| WHETHER INDIVIDUAL PARTNERS AND PARTNERSHIP FIRM ARE SAME FOR CLAIMING EXEMPTION U/S 10(26)? | 62 |
| Section 10(34) | Section 10: Incomes not included in total income | |
| WHETHER COMPLETE DEMAND CAN BE STAYED WHEN THE ASSESSMENT IS HIGH PITCHED? | 63 |
| Section 10(38) | Section 10: Incomes not included in total income | |
| WHETHER NOT PROVIDING OPPORTUNITY OF CROSS EXAMINATION IS AGAINST PRINCIPLES OF NATURAL JUSTICE? | 65 |
| WHETHER ASSESSEE CAN BE INCRIMINATED ON BASIS OF GENERAL REPORT OR STATEMENTS RELIED UPON BY A.O.? | 66 |
| WHETHER LONG TERM LOSS OF LISTED SHARES CAN BE SET OFF AGAINST LONG TERM GAIN ON UNLISTED SHARES? | 67 |
| WHETHER FAILURE TO DISCLOSE LTCG ON SHARES EXEMPT U/S 10(38) IN RETURN IS PREJUDICIAL TO REVENUE? | 68 |
| WHETHER RIGHT OF CROSS EXAMINATION IS THE VITAL PART OF PRINCIPLES OF NATURAL JUSTICE IN INCOME TAX? | 69 |
| WHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING? | 70 |
| WHETHER VOLUME OF TRANSACTIONS OR INTENTION OF ASSESSEE IS BASIS TO JUDGE NATURE OF INCOME? | 71 |
| WHETHER PRICE OF SHARE ON STOCK EXCHANGE COULD ALWAYS BE LINKED TO THE FINANCIAL STRENGTH OF COMPANY | 72 |
| Section 10A: Special provision in respect of newly established | |
| undertakings in free trade zone, etc. | |
| WHETHER EXEMPTION U/S 10B CAN BE CLAIMED IF WRONG FORM OF AUDIT REPORT IS FILED? | 73 |
| WHETHER COMMUNICATION CHARGES TO BE DEDUCTED BOTH FROM EXPORT & TOTAL TURNOVER FOR 10A DEDUCTION? | 74 |
| Section 10AA: Special provisions in respect of newly established Units in Special Economic Zones | |
| CAN LEGITIMATE EXPECTATION OF PUBLIC CAN HINDER THE POWER OF LEGISLATURE TO ENACT A LAW? | 75 |
| Section 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings | |
| WHETHER EXEMPTION U/S 10B CAN BE CLAIMED IF WRONG FORM OF AUDIT REPORT IS FILED? | 73 |
| Section 11: Income from property held for charitable or religious purposes | |
| WHETHER SECTIONS 11 & 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)? | 52 |
| WHETHER BENEFIT OF SECTION 11 IS AVAILABLE FOR EARLIER YEARS IF 12A GRANTED BEFORE ORDER u/s 143(1)? | 77 |
| WHETHER EXEMPTION U/S 11(2) CAN BE DENIED ON GROUND THAT FORM 10-B IS FILED AFTER RETURN OF INCOME? | 79 |
| WHETHER EXEMPTION U/S 11 WILL BE ALLOWED IF FORM-10B IS FILED BEFORE INTIMATION U/S 143(1)? | 80 |
| WHETHER AMOUNT MENTIONED IN FORM 10 OR IN ACCOUNTS IS TO BE CONSIDERED FOR ACCUMULATION U/S 11(2)? | 80 |
| WHETHER SUPREME COURT RELAXATION REGARDING LIMITATION PERIOD IN COVID TO APPLY FOR ITR & FORMS? | 82 |
| WHETHER NATURE OF EXPENDITURE WOULD BE RELEVANT TO DETERMINE APPLICATION OF INCOME U/S 11? | 82 |
| WHETHER ALL EXPENSES TO BE DISALLOWED IF EXEMPTION U/S 11 IS DENIED? | 84 |
| WHETHER PROVISO TO SECTION 2(15) WILL BE APPLICABLE IF RECEIPTS ARE INCIDENTAL TO THE MAIN OBJECTS? | 7 |
| WHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U/S 10(23C)(iiiad)? | 60 |
| WHETHER ORGANISING DRAMA ON VARIOUS PERSONALITIES COMES IN THE DEFINITION OF EDUCATION? | 8 |
| WHETHER THERE IS BAR FOR APPLYING THE DOCTRINE OF LIFTING THE VEIL IN CASE OF TRUSTS? | 85 |
| EXEMPTION U/S 11 WILL BE AVAILABLE IF REGISTRATION U/S 12A IS THERE AT TIME OF RE-OPENING OF CASE? | 86 |
| Section 12A: Conditions for applicability of sections 11 and 12 | |
| WHETHER SECTIONS 11 & 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)? | 52 |
| WHETHER COMMISSIONER CAN CANCEL REGISTRATION u/s 12A BEFORE 01.06.2010 BY USING POWER u/s 12AA(3)? | 87 |
| WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)? | 57 |
| WHETHER EXEMPTION U/S 11 CAN BE DENIED FOR REASON REGISTRATION NUMBER NOT ISSUED EVEN IF APPLIED? | 88 |
| WHETHER CASE OF AN INSTITUTION CAN BE RE-OPENED U/S 148/147 FOR REASON OF NON-REGISTRATION U/S 12AA? | 89 |
| WHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U/S 10(23C)(iiiad)? | 60 |
| WHETHER RECTIFICATION U/S 154 STAND ON ITS OWN & IS AN INDEPENDENT PROCEEDING | 90 |
| WHETHER APPEAL FOR 12A REJECTION CAN BE FILED IF LATER ON 12A REGISTRATION GIVEN ON NEW APPLICATION? | 91 |
| EXEMPTION U/S 11 WILL BE AVAILABLE IF REGISTRATION U/S 12A IS THERE AT TIME OF RE-OPENING OF CASE? | 86 |
| Section 12AA: Procedure for registration | |
| WHETHER BENEFIT OF SECTION 11 IS AVAILABLE FOR EARLIER YEARS IF 12A GRANTED BEFORE ORDER u/s 143(1)? | 77 |
| WHETHER COMMISSIONER CAN CANCEL REGISTRATION u/s 12A BEFORE 01.06.2010 BY USING POWER u/s 12AA(3)? | 87 |
| WHETHER CIT(E) CAN REVIEW ACTIVITIES OF THE TRUST FOR GIVING REGISTRATION U/S 12AA. | 92 |
| WHETHER EXEMPTION U/S 11 CAN BE DENIED FOR REASON REGISTRATION NUMBER NOT ISSUED EVEN IF APPLIED? | 88 |
| WHETHER CASE OF AN INSTITUTION CAN BE RE-OPENED U/S 148/147 FOR REASON OF NON-REGISTRATION U/S 12AA? | 89 |
| Section 12AB: Procedure for fresh registration | |
| WHETHER VIOLATION IN ONE YEAR CAN JUSTIFY CANCELLATION OF REGISTRATION u/s 12A FOR OTHER YEARS? | 95 |
| Section 13: Section 11 not to apply in certain cases | |
| WHETHER SECTIONS 11 & 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)? | 52 |
| WHETHER AMOUNT MENTIONED IN FORM 10 OR IN ACCOUNTS IS TO BE CONSIDERED FOR ACCUMULATION U/S 11(2)? | 80 |
| WHETHER CIT(E) CAN REVIEW ACTIVITIES OF THE TRUST FOR GIVING REGISTRATION U/S 12AA. | 92 |
| Section 14: Head of Income | |
| WHETHER A.O. CAN CHANGE HEAD OF INCOME FROM BUSINESS TO INCOME FROM OTHER SOURCES? | 96 |
| Section 14A: Expenditure incurred in relation to | |
| income not includible in total income | |
| WHETHER VOLUME OF TRANSACTIONS OR INTENTION OF ASSESSEE IS BASIS TO JUDGE NATURE OF INCOME? | 71 |
| WHETHER A.O. CAN DIRECTLY JUMP TO SECTION 14A, RULE 8D WITHOUT REJECTING THE CLAIM OF ASSESSEE? | 98 |
| WHETHER ONLY INVESTMENT YIELDING INCOME CAN BE TAKEN INTO ACCOUNT FOR DISALLOWANCE U/S 14A? | 99 |
| WHETHER PENALTY IS LEVIABLE MERELY BASED ON CONFIRMATION OF ADDITION IN QUANTUM PROCEEDINGS? | 100 |
| WHERE INDIVIDUAL INGREDIENTS WHICH WERE MIXED COULD NOT BE RECOVERED THEN IT WILL BE MANUFACTURING | 101 |
| Section 17: “Salary”, “perquisite” and “profits in lieu of salary” defined | |
| WHETHER TDS IS DEDUCTIBLE AT THE TIME OF OFFER OF ESOP OR ALLOTMENT OF ESOP? | 102 |
| Section 23: Annual value how determined | |
| WHETHER RETURN ON COST OF PROPERTY CAN BE CONSIDERED FOR CALCULATING ANNUAL VALUE u/s 23(1)(a)? | 103 |
| Section 28: Profits and gains of business or profession | |
| WHETHER NATURE OF LOAN AS TERM LOAN OR WORKING CAPITAL HAS ANY RELEVANCE FOR TAXABILITY U/S 28(IV)? | 105 |
| WHETHER NON COMPETE FEES IS A REVENUE EXPENDITURE OR CAPITAL EXPENDITURE ENTITLED FOR DEPRECIATION? | 106 |
| WHETHER AMOUNT OF DUTY ENTITLEMENT PASSBOOK SCHEME AND DUTY DRAWBACK SCHEME ELIGIBLE U/S 80-IB. | 107 |
| WHETHER ENTERTAINMENT TAX SUBSIDY IS A CAPITAL RECEIPT OR REVENUE RECEIPT? | 108 |
| Section 32: Depreciation | |
| WHETHER PHRASE “USED FOR BUSINESS” IN SECTION 32 MEAN THAT USE SHOULD BE BY WAY OF GENERATING REVENUE? | 109 |
| WHETHER DEPARTMENT CAN TAKE BENEFIT OF IGNORANCE OF ASSESSEE DURING ASSESSMENT PROCEEDINGS? | 110 |
| WHETHER NON COMPETE FEES IS A REVENUE EXPENDITURE OR CAPITAL EXPENDITURE ENTITLED FOR DEPRECIATION? | 106 |
| WHETHER BOTTLES AND CRATES USED FOR MANUFACTURING & SELLING SOFT DRINKS CONSTITUTE PLANT? | 111 |
| WHETHER GOODWILL CREATED AS A RESULT OF AMALGAMATION IS ELIGIBLE FOR DEPRECIATION U/S 32? | 112 |
| WHETHER MEASURE TO CALCULATE SUBSIDY CAN DETERMINE THE PURPOSE FOR WHICH SUBSIDY IS GIVEN? | 113 |
| WHETHER EXPENDITURE IN OBTAINING GEOGRAPHICAL REPORT IN A COAL BUSINESS CAN BE TERMED AS PLANT? | 114 |
| WHETHER DEPRECIATION CAN BE DENIED FOR REASON THAT PAYMENT FOR PURCHASE OF ASSET HAS BEEN WITHHELD? | 115 |
| WHETHER DEPRECIATION CAN BE ALLOWED FROM INCOME FROM OTHER SOURCES? | 116 |
| WHETHER DEPOSIT OF AMOUNT IN BANK A/C ON ORDER OF COURT IS CONSTRUCTIVE PAYMENT U/S 43B? | 117 |
| WHETHER IS IT NECESSARY THAT TRADE MARK TO BE REGISTERED IN ASSESSEE NAME FOR CLAIMING DEPRECIATION? | 118 |
| WHETHER ASSESSMENT OF OTHER PERSON ON WHOM SEARCH IS NOT MADE CAN BE DONE U/S 153A? | 119 |
| Section 36: Other deductions | |
| WHETHER DISALLOWANCE u/s 36(1)(iii) IS JUSTIFIED WHEN ASSESSEE HAS SUFFICIENT INTEREST FREE FUNDS? | 121 |
| WHETHER PAYMENT OF EVERY COMMISSION TO A DIRECTOR WILL BE COVERED BY DIVIDEND DISTRIBUTION TAX? | 122 |
| WHETHER DUE DATE U/S 36(1)(va) IS TO BE RECKONED FROM MONTH OF REMITTANCE OR ACCRUAL OF SALARY? | 123 |
| WHETHER AMENDMENT IN 36(1)(va) IN 2021 IS RETROSPECTIVE IS CONTROVERSIAL FOR APPLICABILITY OF 143(1) | 124 |
| WHETHER ASSESSEE CAN CLAIM BAD DEBT IN ASSESSMENT PROCEEDINGS NOT CLAIMED IN RETURN OF INCOME? | 125 |
| WHETHER DEPARTMENT CAN FILE RECTIFICATION AFTER S.C DECISION IN CHECK MATE SERVICES PRIVATE LIMITED? | 126 |
| ADDITION FOR DELAYED EMPLOYEES’ PROVIDENT FUND CONTRIBUTION DUE TO TECHNICAL GLITCHES UNJUSTIFIED | 128 |
| Section 37: General | |
| WHETHER INTEREST ON DELAYED PAYMENT OF SALES TAX IS ALSO COVERED U/S 43B(a) DISALLOWANCE? | 129 |
| WHETHER COMMISSION PAID TO AGENTS FOR SECURING GOVERNMENT CONTRACTS IS ALLOWED U/S 37? | 130 |
| WHETHER CSR EXPENDITURE NOT UNDER OBLIGATION UNDER COMPANIES ACT IS ALLOWABLE U/S 37(1)? | 132 |
| WHETHER ADHOC ADDITION CAN BE MADE JUST BECAUSE SOME VOUCHERS ARE NOT SIGNED BY RECIPIENT? | 132 |
| WHETHER ADVANCE GIVEN BY DEVELOPER TO PURCHASE LAND CAN BE CLAIMED AS EXPENSE IF NOT RECOVERABLE? | 133 |
| WHETHER EMPLOYEES’ STOCK OPTION PLAN EXPENSE IS A REVENUE EXPENDITURE AND DEDUCTIBLE U/S 37(1)? | 134 |
| WHETHER INTEREST ALLOWED BY SINGLE JUDGE, STAYED BY DIVISION BENCH BE ALLOWED AS EXPENSE U/S 37(1)? | 135 |
| WHETHER COMPANY CAN CLAIM ESOP EXPENSES u/s 37? | 136 |
| DEDUCTION IN RESPECT OF DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS, ETC. | 137 |
| WHETHER REFUND OF DUTY DRAWBACK OF CUSTOM WOULD BE TAXABLE AT TIME OF MAKING OF CLAIM OR SANCTION? | 138 |
| WHETHER PENALTY PAID DUE TO OMISSION IN VERIFICATION OF SUBSCRIBER DATA IS ALLOWED U/S 37(1)? | 138 |
| WHETHER EXPENDITURE ON DEVELOPING NEW PRODUCT ABANDONED AS NOT FEASIBLE IS REVENUE EXPENDITURE? | 139 |
| WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED? | 141 |
| WHETHER AMOUNT PAID AS RATE DIFFERENCE AS PER GOVT PRICING AT YEAR END IS APPROPRIATION OF PROFITS? | 142 |
| WHETHER CONFISCATION OF SILVER SMUGGLED ILLEGALLY WILL BE ALLOWED AS DEDUCTION IN SILVER BUSINESS? | 142 |
| WHETHER EXPENDITURE IN OBTAINING GEOGRAPHICAL REPORT IN A COAL BUSINESS CAN BE TERMED AS PLANT? | 114 |
| WHETHER DEPRECIATION CAN BE DENIED FOR REASON THAT PAYMENT FOR PURCHASE OF ASSET HAS BEEN WITHHELD? | 115 |
| WHETHER FAILURE BY SUPPLIERS TO APPEAR IS ALONE SUFFICIENT TO DISCREDIT EXPENDITURE? | 144 |
| WHETHER ADDITION OF BOGUS PURCHASE IS JUSTIFIED IN CASE OF ONE TO ONE MAPPING OF PURCHASE & SALE? | 145 |
| Section 40(a): Amounts not to be deducted in computing | |
| income chargeable under PGBP in case of any assessee | |
| WHETHER DEVELOPMENT FOR COMPUTER SOFTWARE, WEB HOSTING SERVICES COME IN DEFINITION OF ROYALTY & FTS? | 148 |
| WHETHER TDS TO BE DEDUCTED ON COMMISSION PAID OUTSIDE INDIA WHEN AGENTS DO NOT HAVE PE IN INDIA? | 149 |
| WHETHER AMOUNT RETAINED BY BANKS AS SERVICE CHARGES FOR CREDIT CARD SWIPE IS LIABLE FOR TDS U/S 194H | 150 |
| WHETHER THERE IS TDS LIABILITY U/S 195 ON PAYMENTS WHICH ARE NOT CHARGABLE TO TAX IN INDIA? | 151 |
| Section 40(b): Amounts not to be deducted in computing | |
| income chargeable under PGBP in case of firm | |
| WHETHER ASSESSEE CAN CLAIM ENHANCED DEDUCTION U/S 40(b) IF SURVEY INCOME ADDED TO BUSINESS INCOME? | 152 |
| WHETHER INTEREST INCOME FORMS PART OF BUSINESS INCOME FOR ADMISSIBLE DEDUCTION U/S 40(B)(V)? | 153 |
| Section 40A(2): Expenditure in respect of which payment has been made to person referred to in clause (b) | |
| WHETHER INCREASE IN DIRECTOR’S SALARY 15 TIMES WITHOUT MUCH INCREASE IN SALES ATTRACT 40A(2)(a)? | 154 |
| Section 40A(3): Disallowance of Cash Payments | |
| WHETHER GENUINENESS OF EXPENSES CAN BE PLEA FOR NON-APPLICABILITY OF DISALLOWANCE U/S 40A(3). | 156 |
| Section 41: Profits chargeable to tax | |
| WHETHER IT IS NECESSARY FOR A.O. TO CONFRONT ASSESSEE ABOUT NON-RECEIPT OF REPLIES U/S 133(6)? | 157 |
| WHETHER ADDITION U/S 41(1) CAN BE MADE IF PURCHASES FOUND GENUINE IN PREVIOUS A.Y. | 158 |
| WHETHER LIABILITY OUTSTANDING SINCE 30 YEARS CAN BE SOLE REASON TO MADE ADDITION U/S 41(1)? | 159 |
| Section 43(5): Speculative Transaction | |
| WHETHER TRANSACTIONS TO HEDGE AGAINST POSSIBLE LOSS FROM FLUCTUATION ARE SPECULATIVE U/S 43(5)? | 160 |
| UNDER WHICH HEAD OF INCOME SECURITY DEPOSIT AGAINST PROPERTY LEASED IF FOFFEITED IS TAXABLE? | 161 |
| WHETHER LOSS FROM DERIVATIVES CAN BE SET OFF AGAINST REGULAR BUSINESS INCOME? | 162 |
| Section 43B: Certain deductions to be only on actual payment | |
| WHETHER ELECTRICITY DUTY PAYABLE WHEN ADJUSTED WITH SOME AMOUNT RECEIVABLE WILL BE ALLOWED u/s 43B? | 164 |
| WHETHER INTEREST ON DELAYED PAYMENT OF SALES TAX IS ALSO COVERED U/S 43B(a) DISALLOWANCE? | 129 |
| WHETHER 43B IS ATTRACTED IF PAYMENT OF LIABILITY IS DISCHARGED WITHIN EXTENDED DUE DATE U/S 139(1)? | 164 |
| WHETHER NOT FOLLOWING THE CIRCULAR BY CIT(A) CAN BE HELD A CHALLENGE TO THE VIRES OF THE CIRCULAR? | 166 |
| WHETHER DEPARTMENT CAN FILE RECTIFICATION AFTER S.C DECISION IN CHECK MATE SERVICES PRIVATE LIMITED? | 126 |
| WHETHER PAYMENT OF INTEREST TO BANK THROUGH OVER DRAFT A/C OR CC A/C IS DISQUALIFIED FOR DEDUCTION | 167 |
| WHETHER DEPOSIT OF AMOUNT IN BANK A/C ON ORDER OF COURT IS CONSTRUCTIVE PAYMENT U/S 43B? | 117 |
| Section 44AB: Audit of accounts of certain persons | |
| carrying on business or profession | |
| WHETHER PENALTY FOR BOTH NON MAINTENANCE OF BOOKS AND FAILURE TO GET ACCOUNTS AUDITED CAN BE LEVIED | 168 |
| WHETHER CHANGE OF AUDITOR IS A REASONABLE CAUSE FOR DELAY IN FILLING TAX AUDIT REPORT? | 169 |
| WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)? | 57 |
| Section 44AD | |
| WHETHER COMMISSIONER HAS POWER TO REVISE U/S 263 AN ISSUE WHICH IS SUBJECT MATTER OF AN APPEAL? | 170 |
| WHETHER 44AD CAN BE TAKEN FOR INCOME FROM TUTIONS & BEAUTY PARLOUR? | 171 |
| WHETHER ALL RECEIPTS ARE INCOME & ALL INCOME ARE TAXABLE FOR ISSUING NOTICE U/S 148? | 172 |
| Section 44BB: Special provision for computing profits and gains in | |
| connection with the business of exploration, etc., of mineral oils | |
| WHETHER CONSIDERATION RECEIVED FROM MINING OR LIKE PROJECTS COVERED UNDER FTS u/s 9(1)(vii)? | 46 |
| Section 44DA: Special provision for computing income by | |
| way of royalties, etc., in case of non-residents | |
| WHETHER CONSIDERATION RECEIVED FROM MINING OR LIKE PROJECTS COVERED UNDER FTS u/s 9(1)(vii)? | 46 |
| Section 45: Capital gains | |
| WHETHER CAPITAL GAIN TAX IS TO BE PAID IN YEAR OF SALE OR AT TIME OF RECEIPT OF SALE CONSIDERATION? | 173 |
| IS THERE LIMIT TO REMAND BACK MATTER TO A.O FOR HIS REPEATED FAILURES TO FOLLOW DIRECTIONS OF COURT? | 174 |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? | 18 |
| WHETHER REVENUE CAN LEVY TAX ON A RECEIPT IF ASSESSEE IN ADVERTENTLY OFFERS IT TO TAX? | 175 |
| WHETHER LAW CAN CONTEMPLATE OR REQUIRE THE PERFORMANCE OF AN IMPOSSIBLE ACT? | 176 |
| WHETHER POSSESSION GIVEN ONLY FOR PURPOSES OF DEVELOPMENT SUFFICIENT TO CONSIDER IT AS TRANSFER? | 177 |
| Section 47: Transactions not regarded as transfer | |
| WHETHER A COMPANY CAN GIVE ITS PROPERTY TO ANOTHER COMPANY AS A GIFT AND WHETHER SECTION 50C WILL APPLY? | 178 |
| WHETHER REVENUE CAN LEVY TAX ON A RECEIPT IF ASSESSEE IN ADVERTENTLY OFFERS IT TO TAX? | 175 |
| Section 48: Mode of computation | |
| WHETHER A.O. CAN REPLACE SALE CONSIDERATION OF SHARES WITH A VALUE BASED ON PROJECTIONS? | 180 |
| CAN ASSESSEE CLAIM INDEXED COST OF IMPROVEMENT FOR FIRST TIME IN REVISION APPLICATION U/S 264? | 364 |
| WHETHER STAMP DUTY VALUATION IS TO BE CONSIDERED FOR INVESTMENT FOR CLAIMING EXEMPTION U/S 54F | 181 |
| Section 50B: Special provision for computation of | |
| capital gains in case of slump sale | |
| WHETHER SALE OF INDIVIDUAL ASSETS CAN BE TERMED AS SLUMP SALE? | 10 |
| Section 50C: Special provision for full value of | |
| consideration in certain cases | |
| WHETHER PROVISIONS OF SECTION 50C ARE APPLICABLE WHEN PRICE OF LAND IS FIXED BY BANK & NOT ASSESSEE? | 183 |
| WHETHER 54B EXEMPTION WILL BE AVAILABLE TO ASSESSEE IF LAND IS PURCHASED IN NAME OF SON OF ASSESSEE? | 184 |
| WHETHER A COMPANY CAN GIVE ITS PROPERTY TO ANOTHER COMPANY AS A GIFT AND WHETHER SECTION 50C WILL APPLY? | 178 |
| WHETHER A.O. CAN ADOPT STAMP DUTY VALUE WITHOUT REFERRING TO DEPARTMENT VALUATION OFFICER? | 185 |
| WHETHER STAMP DUTY VALUATION IS TO BE CONSIDERED FOR INVESTMENT FOR CLAIMING EXEMPTION U/S 54F | 181 |
| WHETHER SECTION 50C IS APPLICABLE IN CASE OF COMPULSORY ACQUISITION OF LAND AND BUILDING? | 185 |
| WHETHER DVO SHOULD CONSIDER LATEST SALE INSTANCES FOR VALUING THE PROPERTY? | 187 |
| Section 50CA: Special provision for full value of consideration for transfer of share other than quoted share | |
| WHETHER A.O. CAN REPLACE SALE CONSIDERATION OF SHARES WITH A VALUE BASED ON PROJECTIONS? | 180 |
| Section 54: Profit on sale of property used for residence | |
| WHETHER DATE OF AGREEMENT TO SELL OR DATE OF POSSESSION IS TO BE CONSIDERED FOR SECTION 54 EXEMPTION | 188 |
| CAN EXEMPTION U/S 54 BE DENIED IF SUM IS NOT DEPOSITED IN CGAS BUT INVESTED IN SPECIFIED TIME? | 189 |
| EXEMPTION IN RESPECT OF TWO FLOORS CANNOT BE CLAIMED WITHOUT ESTABLISHING THAT FLOORS ARE DEPENDENT? | 190 |
| WHETHER ASSESSEE IS ENTITLED TO EXEMPTION U/S 54 ON THE ENTIRE BUILT UP AREA UNDER JDA? | 190 |
| Section 54B: Capital gain on transfer of land used for | |
| agricultural purposes not to be charged in certain cases | |
| WHETHER 54B EXEMPTION WILL BE AVAILABLE TO ASSESSEE IF LAND IS PURCHASED IN NAME OF SON OF ASSESSEE? | 184 |
| Section 54F: Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house | |
| WHETHER RELINQUISHMENT OF ASSESSEE’S SHARE IN FIRM IS A CAPITAL ASSET & ELIGIBLE FOR 54F EXEMPTION? | 4 |
| WHETHER STAMP DUTY VALUATION IS TO BE CONSIDERED FOR INVESTMENT FOR CLAIMING EXEMPTION U/S 54F | 181 |
| WHETHER DIRECTING A.O. TO VERIFY & ALLOW CLAIM TANTAMOUNT TO SETTING ASIDE OR REMANDING MATTER TO AO | 192 |
| WHETHER EXEMPTION HOUSE U/S 54F IS AVAILABLE IN CASE OF TRANSFER OF TENANCY RIGHTS? | 192 |
| Section 55: Meaning of “adjusted”, “cost of improvement” and | |
| “cost of acquisition” | |
| WHETHER AMOUNT PAID FOR PERSONAL DISPUTE OF SHAREHOLDERS CAN BE COST OF IMPROVEMENT? | 193 |
| WHETHER AO CAN TAKE COST OF ACQUISITION BY HIS OWN WITHOUT REFERRING TO DEPARTMENT VALUATION OFFICER | 195 |
| WHETHER COST OF A.C., MODULAR KITCHEN, LIFT, PUMP COME UNDER THE DEFINATION OF COST OF IMPROVEMENT? | 196 |
| Section 55A: Reference to Valuation Officer | |
| WHETHER VALUATION CAN BE REFFERED TO DVO IF VALUE OF ASSET TAKEN BY ASSESSEE IS MORE THAN FMV? | 197 |
| WHETHER AO CAN TAKE COST OF ACQUISITION BY HIS OWN WITHOUT REFERRING TO DEPARTMENT VALUATION OFFICER | 195 |
| Section 56: Income from other sources | |
| WHETHER PROVISIONS OF SECTION 56(2)(viib) ARE APPLICABLE TO A RIGHT ISSUE? | 198 |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? | 18 |
| WHETHER SDV TO BE SEEN ON DATE OF AGREEMENT OR DATE OF REGISTRATION FOR THE PURPOSE OF 56(2)(vii)(b)? | 199 |
| WHETHER ANY RULE OR PROVISION WILL BE APPLICABLE AS FOR A.Y. OR AS ON DATE OF ASSESSMENT ORDER? | 200 |
| WHETHER PRINCIPLE OF MUTUALITY WILL APPLY TO INTEREST RECEIVED ON FIXED DEPOSITS BY CLUBS? | 20 |
| WHETHER SECTION 56(2)(viib) IS APPLICABLE TO SHARES ISSUED TO 100% HOLDING COMPANY? | 201 |
| WHETHER INTEREST ON COMPENSATION IN CASE OF REAL ESTATE BUSINESS IS TAXABLE U/H INCOME FROM BUSINESS | 202 |
| Section 57: Deductions | |
| WHETHER INTEREST ON COMPENSATION IN CASE OF REAL ESTATE BUSINESS IS TAXABLE U/H INCOME FROM BUSINESS | 202 |
| Section 68: Cash credits | |
| WHETHER CROSS EXAMINATION OF PARTIES CAN BE REQUESTED TO WHOM NOTICES u/s 133(6) ARE ISSUED? | 203 |
| WHETHER TRADE ADVANCES IN THE NATURE OF COMMERCIAL TRANSACTIONS CAN BE TAXED AS DEEMED DIVIDEND? | 11 |
| WHETHER ASSESSEE CAN BE INCRIMINATED ON BASIS OF GENERAL REPORT OR STATEMENTS RELIED UPON BY A.O.? | 66 |
| WHETHER A.O. IS DUTY BOUND TO COLLECT INFORMATION FROM HIS OWN RECORDS IF ASSESSEE IS UNRESPONSIVE? | 204 |
| WHETHER ADDITION U/S 68 CAN BE MADE IF SHARE APPLICATION MONEY ALREADY ADDED INTO INCOME OF INVESTOR | 205 |
| WHETHER THERE IS DIFFERENCE IN TRADE CREDITORS AND CASH CREDITORS IN RESPECT OF SECTION 68? | 206 |
| WHETHER HIGH CASH SALES IN DEMONETISATION WITHOUT ANY PATTERN CAN BE SOLE BASIS OF ADDITION U/S 68? | 208 |
| WHETHER ADDITIONS CAN BE MADE JUST ON BASIS OF STATEMENTS AND NON SERVICE OF 133(6) NOTICES? | 209 |
| WHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING? | 70 |
| PRIOR TO 01.04.2013, PARTNERS’ CONTRIBUTION CANNOT BE ADDED U/S 68 IN THE HANDS OF FIRM? | 210 |
| WHETHER NOT FOLLOWING THE CIRCULAR BY CIT(A) CAN BE HELD A CHALLENGE TO THE VIRES OF THE CIRCULAR? | 166 |
| WHETHER NON-ATTENDANCE OF SUMMONS BY DIRECTORS BY ITSELF A GROUND TO DRAW ADVERSE INFERENCE? | 211 |
| WHETHER CASH SALES JUST BEFORE DEMONIZATION CAN BE TREATED AS UNEXPLAINED WITHOUT REJECTING BOOKS? | 212 |
| WHETHER ADDITION FOR LOANS TAKEN AND ADVANCES FROM SUCH LOANS BOTH BE DONE U/S 68 WITHOUT INQUERY? | 213 |
| WHETHER ADDITION U/S 68 MAY BE HELD VALID EVEN IF A.O. FAILED TO FOLLOW DIRECTIONS OF ITAT? | 214 |
| WHETHER SALE OF 98 LAKH BY JEWELLER TO 50 CUSTOMERS ON DEMONETISATION DAY IN 4 HOURS IS IMPROBABLE? | 215 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER ADDITIONS FOR PENNY STOCK JUSTIFIED IN ABSENCE OF ADVERSE FINDINGS FROM SEBI? | 216 |
| WHETHER COMMONALITY OF DIRECTORS AND AUDITORS OF INVESTORS BE THE BASIS OF SECTION 68 ADDITIONS? | 217 |
| WHETHER ADDITIONS U/S 68 IS JUSTIFIED SIMPLY BECAUSE SUBSCRIBERS DID NOT COMPLY WITH SUMMONS? | 219 |
| WHETHER INCOME OF ASSESSEE CAN BE OVER ASSESSED EVEN IF THERE IS MISTAKE OF ASSESSEE? | 220 |
| WHETHER SALES CAN BE REJECTED ON GROUND THAT BILLS DID NOT CONTAIN PARTICULARS OF CUSTOMERS? | 221 |
| WHETHER WHOLE AMOUNT OF ALLEGED BOGUS SALES CAN BE ADDED WITHOUT CHALLENGING THE PURCHASES? | 222 |
| WHETHER APPEAL BEFORE HIGH COURT CAN BE FILED BY DEPARTMENT IF TAX EFFECT IS BELOW ONE CRORE? | 369 |
| WHETHER ADDITIONS U/S 69C FOR UNEXPLAINED EXPENDITURE CAN BE DONE FOR REPAYMENT OF LOAN? | 224 |
| WHETHER ADDITION OF ENTIRE ON MONEY RECEIVED IN CONSTRUCTION BUSINESS IS JUSTIFIED? | 225 |
| WHETHER VAT AUTHORITIES ACCEPTING CASH SALES SUFFICIENT GROUND TO HOLD THAT CASH SALES ARE GENUINE? | 272 |
| Section 69: Unexplained investments | |
| WHETHER EXCESS STOCK FOUND IN SURVEY WHICH IS RELATED TO BUSINESS CAN BE TAXED u/s 115BBE? | 227 |
| CAN PROVISIONS OF SECTION 69 CAN BE APPLIED MERELY BECAUSE CERTAIN EXPENDITURE HAD BEEN SURRENDERED? | 228 |
| WHETHER EVERY UNDISCLOSED INCOME EVEN IF SOURCE EXPLAINED IS TAXED AT SPECIAL REATES U/S 115BBE? | 229 |
| WHETHER RETRACTION OF STATEMENT WITHIN REASONABLE TIME CAN BE REJECTED BY A.O. WITHOUT REBUTTING IT? | 230 |
| WHETHER STATEMENTS WHICH ARE UNTESTED, UNPROVEN CAN BE RELIED FOR MAKING ADDITIONS? | 231 |
| WHETHER STATEMENT WITH SUBSEQUENT AFFIRMATION WITHOUT CORROBRATIVE EVIDENCE HAS ANY EVIDENTARY VALUE? | 233 |
| WHETHER LARGE INCREASE IN CASH DEPOSIT DURING DEMONETISATION CAN BE THE SOLE FACTOR OF ADDITION? | 234 |
| WHETHER ASSESSEE CAN SEEK REMAND IN ITAT AS A RIGHT WHEN HE HAD NOT PARTICIPATED IN PROCEEDINGS? | 234 |
| WHETHER A.O. CAN RECHARACTERIZE NATURE OF INCOME U/S 69A OFFERED BY ASSESSEE WITHOUT DISPUTING IT? | 235 |
| WHETHER UNRECORDED STOCK IN SURVEY CAN BE ADDED U/S 69B IF FOUND CONNECTED WITH BUSINESS OF ASSESSEE | 236 |
| CAN ADDITION FOR CASH DEPOSIT BE MADE SIMPLY BECAUSE OF REASON THAT CASH WITHDRAWAL NOT EXPLAINED? | 238 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER ADDITION U/S 69A CAN BE MADE ONLY ON PRETEXT THAT RECEIPT OF SBN WAS NOT LEGAL TENDER? | 246 |
| WHETHER ADDITION U/S 69A CAN BE DONE FOR ASSESSEE WHO IS NOT OWNER AND FOR ANY ARTICLE OF ANY VALUE? | 247 |
| WHETHER CONFISCATION OF SILVER SMUGGLED ILLEGALLY WILL BE ALLOWED AS DEDUCTION IN SILVER BUSINESS? | 142 |
| WHETHER DIRECTING A.O. TO VERIFY & ALLOW CLAIM TANTAMOUNT TO SETTING ASIDE OR REMANDING MATTER TO AO | 192 |
| WHETHER ADDITION BASED SOLELY ON STATEMENT LATER ON RETRACTED, WITHOUT ANYTHING MORE IS JUSTIFIED? | 238 |
| WHETHER PRESUMPTION U/S 132(4A) COULD BE EXTENDED TO MATERIAL FOUND AT SOMEBODY ELSE’S PLACE? | 240 |
| WHETHER 44AD CAN BE TAKEN FOR INCOME FROM TUTIONS & BEAUTY PARLOUR? | 171 |
| WHETHER CROSS EXAMINATION IS VITAL FOR MAKING ADDITION ON THE ALLEGATION OF BOGUS PURCHASE? | 241 |
| WHETHER ADDITIONS U/S 69C FOR UNEXPLAINED EXPENDITURE CAN BE DONE FOR REPAYMENT OF LOAN? | 224 |
| WHETHER CASH DEPOSITED OUT OF ADVANCE RECEIVED FOR SALE OF PROPERTY CAN BE ADDED U/S 69A? | 242 |
| WHETHER ASSESSMENT OF OTHER PERSON ON WHOM SEARCH IS NOT MADE CAN BE DONE U/S 153A? | 119 |
| WHETHER INFORMATION FROM INVESTIGATION WING & SOME STATEMENT SUFFICIENT TO TREAT PURCHASES BOGUS? | 243 |
| Section 69A: Unexplained money, etc. | |
| WHETHER CASH DEPOSIT DURING DEMONETISATION CAN BE ADDED u/s 69A WITHOUT REJECTING BOOKS OF ACCOUNTS? | 249 |
| WHETHER STATEMENT WITH SUBSEQUENT AFFIRMATION WITHOUT CORROBRATIVE EVIDENCE HAS ANY EVIDENTARY VALUE? | 233 |
| WHETHER LARGE INCREASE IN CASH DEPOSIT DURING DEMONETISATION CAN BE THE SOLE FACTOR OF ADDITION? | 234 |
| WHETHER ASSESSEE CAN SEEK REMAND IN ITAT AS A RIGHT WHEN HE HAD NOT PARTICIPATED IN PROCEEDINGS? | 234 |
| WHETHER A.O. CAN RECHARACTERIZE NATURE OF INCOME U/S 69A OFFERED BY ASSESSEE WITHOUT DISPUTING IT? | 235 |
| CAN ADDITION FOR CASH DEPOSIT BE MADE SIMPLY BECAUSE OF REASON THAT CASH WITHDRAWAL NOT EXPLAINED? | 238 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER ADDITION U/S 69A CAN BE MADE ONLY ON PRETEXT THAT RECEIPT OF SBN WAS NOT LEGAL TENDER? | 246 |
| WHETHER ADDITION U/S 69A CAN BE DONE FOR ASSESSEE WHO IS NOT OWNER AND FOR ANY ARTICLE OF ANY VALUE? | 247 |
| WHETHER CONFISCATION OF SILVER SMUGGLED ILLEGALLY WILL BE ALLOWED AS DEDUCTION IN SILVER BUSINESS? | 142 |
| WHETHER 44AD CAN BE TAKEN FOR INCOME FROM TUTIONS & BEAUTY PARLOUR? | 171 |
| WHETHER CASH DEPOSITED OUT OF ADVANCE RECEIVED FOR SALE OF PROPERTY CAN BE ADDED U/S 69A? | 242 |
| WHETHER HIGH CASH SALES IN DEMONETISATION WITHOUT ANY PATTERN CAN BE SOLE BASIS OF ADDITION U/S 68? | 208 |
| CAN ADDITION BE MADE FOR CASH DEPOSIT IN DEMONETIZATION IF ASSESSEE IS NOT IN HABIT OF KEEPING CASH? | 388 |
| WHETHER CASH SALES JUST BEFORE DEMONIZATION CAN BE TREATED AS UNEXPLAINED WITHOUT REJECTING BOOKS? | 212 |
| WHETHER SALE OF 98 LAKH BY JEWELLER TO 50 CUSTOMERS ON DEMONETISATION DAY IN 4 HOURS IS IMPROBABLE? | 215 |
| Section 69B: Amount of investments, etc., not fully disclosed in books of account | |
| CAN PROVISIONS OF SECTION 69 CAN BE APPLIED MERELY BECAUSE CERTAIN EXPENDITURE HAD BEEN SURRENDERED? | 228 |
| WHETHER EVERY UNDISCLOSED INCOME EVEN IF SOURCE EXPLAINED IS TAXED AT SPECIAL REATES U/S 115BBE? | 229 |
| WHETHER UNRECORDED STOCK IN SURVEY CAN BE ADDED U/S 69B IF FOUND CONNECTED WITH BUSINESS OF ASSESSEE | 236 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| Section 69C: Unexplained expenditure, etc. | |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER CROSS EXAMINATION IS VITAL FOR MAKING ADDITION ON THE ALLEGATION OF BOGUS PURCHASE? | 241 |
| WHETHER ADDITIONS U/S 69C FOR UNEXPLAINED EXPENDITURE CAN BE DONE FOR REPAYMENT OF LOAN? | 224 |
| WHETHER INFORMATION FROM INVESTIGATION WING & SOME STATEMENT SUFFICIENT TO TREAT PURCHASES BOGUS? | 243 |
| WHETHER ADDITION FOR BOGUS PURCHASE CAN BE MADE WITHOUT POINTING MATERIAL ERRORS IN BOOKS? | 251 |
| WHETHER ADDITION OF BOGUS PURCHASE IS JUSTIFIED IN CASE OF ONE TO ONE MAPPING OF PURCHASE & SALE? | 145 |
| WHETHER DISALLOWANCE OF PURCHASES SOLELY ON 3RD PARTY INFORMATION WITHOUT FURTHER SCRUTINY IS VALID? | 252 |
| Section 69D: Amount borrowed or repaid on hundi | |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| Section 70: Set off of loss from one source against income from another source under the same head of income | |
| WHETHER LOSS FROM DERIVATIVES CAN BE SET OFF AGAINST REGULAR BUSINESS INCOME? | 162 |
| WHETHER LONG TERM LOSS OF SHARES CAN BE SET OFF AGAINST LONG TERM CAPITAL GAIN ON SALE OF LAND? | 253 |
| Section 73: Losses in speculation business | |
| WHETHER LOSS FROM DERIVATIVES CAN BE SET OFF AGAINST REGULAR BUSINESS INCOME? | 162 |
| Section 80A: Deductions to be made in computing total income | |
| WHETHER 80P DEDUCTION IS AVAILABLE FOR A.Y. 2009-10 IF RETURN NOT FILED WITHIN 30 DAYS OF 148 NOTICE? | 254 |
| Section 80AC: Deduction not to be allowed unless return furnished | |
| WHETHER 80P DEDUCTION IS AVAILABLE FOR A.Y. 2009-10 IF RETURN NOT FILED WITHIN 30 DAYS OF 148 NOTICE? | 254 |
| WHETHER ASSESSEE CAN CLAIM A FRESH CLAIM IN RETURN U/S 153A IF ORIGINALLY NOT CLAIMED U/S 139(1)? | 255 |
| Section 80G: Deduction in respect of donations to certain funds, | |
| charitable institutions, etc. | |
| WHETHER TRIBUNAL CAN DIRECT COMMISSIONER(E) TO GRANT APPROVAL u/s 80G(5)? | 256 |
| DEDUCTION IN RESPECT OF DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS, ETC. | 137 |
| CAN RENEWAL U/S 80G CAN BE DENIED FOR WRONG SELECTION OF CODE AT TIME OF PROVISIONAL REGISTRATION? | 257 |
| WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED? | 141 |
| WHETHER 80G REGISTRATION SHOULD BE GIVEN ONLY ON BASIS OF 12AA REGISTRATION AVAILABLE WITH ASSESSEE? | 258 |
| Section 80-IA: Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. | |
| WHETHER COMMISSIONER CAN EXERCISE HIS POWER u/s 263 JUST BECAUSE HE HAS A DIFFERENT VIEW THAN AO? | 260 |
| CAN 80-IA DEDUCTION BE DENIED ON GROUND OF JUST EXPANSION OF BUSINESS BY ADDING A NEW CONSUMER BASE? | 261 |
| CAN DEDUCTION u/s 80-IA BE CLAIMED FOR ELECTRICITY PRODUCED FOR CAPTIVE CONSUMPTION AT MARKET RATES? | 262 |
| WHETHER ASSESSEE CAN CLAIM DEDUCTION U/S 264 WHICH IS NOT CLAIMED IN RETURN OF INCOME AND ASSESSMENT? | 263 |
| WHETHER ISSUE WHICH HAS NOT BEEN RAISED BEFORE CIT(A) OR TRIBUNAL CAN BE RAISED BEFORE HIGH COURT? | 264 |
| WHETHER MAT IS APPLICABLE TO ASSESSEE ENGAGED IN MAINTAINANCE AND DISTRIBUTION OF ELECTRICITY? | 265 |
| WHETHER A.O. CAN RE-DO ASSESSMENT U/S 147 ON THE BASIS OF SAME MATERIAL ON RECORD? | 266 |
| WHETHER ASSESSEE HAS OPTION TO CLAIM INITIAL ASSESSMENT YEAR FOR CLAIMING DEDUCTION U/S 80-IA? | 267 |
| WHETHER ASSESSEE CAN CLAIM A FRESH CLAIM IN RETURN U/S 153A IF ORIGINALLY NOT CLAIMED U/S 139(1)? | 255 |
| WHETHER RECTIFICATION U/S 154 STAND ON ITS OWN & IS AN INDEPENDENT PROCEEDING | 90 |
| Section 80-IB: Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings | |
| WHETHER MAT IS APPLICABLE TO ASSESSEE ENGAGED IN MAINTAINANCE AND DISTRIBUTION OF ELECTRICITY? | 265 |
| WHETHER AMOUNT OF DUTY ENTITLEMENT PASSBOOK SCHEME AND DUTY DRAWBACK SCHEME ELIGIBLE U/S 80-IB. | 107 |
| WHERE INDIVIDUAL INGREDIENTS WHICH WERE MIXED COULD NOT BE RECOVERED THEN IT WILL BE MANUFACTURING | 101 |
| WHETHER ALLOCATION OF COMMON EXPENSES IS JUSTIFIED ON THE BASIS OF AREA OF CONSTRUCTION FOR 80IB DEDUCTION? | 269 |
| Section 80-IC: Special provisions in respect of certain undertakings or enterprises in certain special category States | |
| WHETHER FACT THAT ASSESSEE WOULD HAVE TO PAY MORE TAX IF CONDONATION NOT ALLOWED IS GENUINE HARDSHIP | 270 |
| WHETHER DEDUCTION U/S 80-IC BE DENIED IN 263 PROCEEDING IF ALLOWED IN PRECEEDING & SUCCEEDING YEAR? | 271 |
| WHETHER VAT AUTHORITIES ACCEPTING CASH SALES SUFFICIENT GROUND TO HOLD THAT CASH SALES ARE GENUINE? | 272 |
| Section 80P: Deduction in respect of income of co-operative societies | |
| WHETHER INTEREST EARNED ON INVESTMENT MADE IN COOPERATIVE BANKS ELIGIBLE FOR DEDUCTION U/S 80P(2)(D)? | 273 |
| WHETHER DEDUCTION u/s 80P(2)(a)(i) CAN BE DENIED SIMPLY BECAUSE ASSESSEE ADOPTED THE STATUS AS AOP? | 23 |
| WHETHER 80P DEDUCTION IS AVAILABLE FOR A.Y. 2009-10 IF RETURN NOT FILED WITHIN 30 DAYS OF 148 NOTICE? | 254 |
| WHETHER ASSESSMENT ORDER PASSED IN VIOLATION OF SC JUDGEMENT IS LIABLE TO BE QUASHED UNDER WRIT? | 274 |
| WHETHER A CO-OPERATION SOCIETY GIVING CREDIT TO ITS MEMBERS IS A BANK UNDER BANKING REGULATION ACT? | 275 |
| WHETHER DEDUCTION IS ALLOWED U/S 80P FOR INTEREST EARNED FROM INVESTMENTS WITH CO-OPERATIVE BANKS? | 9 |
| Section 90: Agreement with foreign countries or specified territories | |
| WHETHER IMMEDIATE REPAYMENT OF FUNDS TO INVESTOR CAN BE A GROUND TO DOUBT GENUINENESS OF TRANSACTION? | 276 |
| WHETHER ASSESSING OFFICER CAN TRAVEL BEYOND THE DIRECTIONS OF DISPUTE RESOLUTION PANEL? | 278 |
| WHETHER PROVIDING CENTRALISED SERVICES IN THE NATURE OF ADVERTISING COMES IN THE DEFINITION OF FTS? | 279 |
| WHETHER AMOUNT RECEIVED FOR PROVIDING DATABASE WITHOUT GIVING OWNERSHIP IS ROYALTY U/S 9(1)(vi)? | 42 |
| WHETHER STANDARD FACILITY TO PUBLIC AT LARGE COMES IN DEFINITION OF TECHNICAL SERVICES U/S 9(1)(vii) | 44 |
| WHETHER COMMISSION AND SUBSCRIPTION EARNED BY N.R ASSESSEE COME IN THE NATURE OF ROYALTY OR FTS? | 47 |
| WHETHER A.O. CAN TRAVEL BEYOND THE DIRECTIONS OF TRIBUNAL IN REMAND BACK MATTER? | 280 |
| WHETHER CERTIFICATE ISSUED BY SINGAPORE TAX AUTHORITIES WOULD CONSTITUTE SUFFICIENT EVIDENCE? | 281 |
| WHETHER SECTION 206AA HAS THE OVERRIDING EFFECT OVER DOUBLE TAXATION AVOIDANCE AGREEMENT? | 549 |
| Section 92: Computation of income from international transaction having regard to arm’s length price | |
| WHETHER RENDITION OF SERVICES ACCEPTED IN ONE YEAR CAN IPSO FACTO BE ACCEPTED IN ANOTHER YEAR? | 282 |
| Section 92B: Meaning of international transaction | |
| WHETHER TRANSACTION OF CORPORATE GUARANTEE WITH ASSOCIATED ENTERPRISE IS INTERNATIONAL TRANSACTION? | 283 |
| Section 92C: Computation of arm’s length price | |
| WHETHER RENDITION OF SERVICES ACCEPTED IN ONE YEAR CAN IPSO FACTO BE ACCEPTED IN ANOTHER YEAR? | 282 |
| CAN METHOD OF TRANSFER PRICING FOR ROYALTY & MANUFACTURING BE DIFFERENT IF BOTH ARE CONNECTED? | 285 |
| SOME BASIC PRINCIPLES FOR DETERMINATION OF SELECTION OF COMPARABLES IN TRANSFER PRICING? | 286 |
| WHETHER TP ADJUSTMENTS SHOULD BE PROPORTIONATE TO VALUE OF INTERNATIONAL OR TOTAL TRANSACTION? | 287 |
| WHETHER THERE IS ABSOLUTE PROPOSITION THAT DETERMINATION OF ALP IS NOT A SUBSTANTIAL QUESTION OF LAW | 589 |
| Section 92CA: Reference to Transfer Pricing Officer | |
| WHETHER LEGAL GROUND CAN BE RAISED AND ADMITTED AT ANY LEVEL OF APPELLATE STAGE? | 288 |
| WHETHER TIME FOR PASSING T.P.O. ORDER IS TO BE TAKEN 2 MONTHS AS PER CIRCULAR OR 60 DAYS AS PER ACT? | 289 |
| WHETHER FINAL ASSESSMENT ORDER IS VALID IF IT IS BASED ON INVALID TP ORDER, DAO & DIRECTIONS OF DRP? | 290 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED ON BASIS OF TPO REPORT OBTAINED WITHOUT ASSESSMENT PROCEEDINGS? | 291 |
| WHETHER EXTENDED PERIOD OF LIMITATION U/S 153 WILL BE AVAILABLE IF ORDER OF TPO IS TIME BARRED? | 292 |
| WHETHER 60 DAYS TO BE COUNTED PRIOR TO THE LAST DATE OF LIMITATION U/S 153 FOR DRAFT ORDER U/S 92CA? | 293 |
| Section 92D: Maintenance, keeping and furnishing of | |
| information and document by certain persons | |
| WHETHER 1ST YEAR OF PROVISION AND WRONG ADVICE CAN BE A REASONABLE CAUSE FOR NOT TO LEVY PENALTY? | 295 |
| Section 92E: Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | |
| WHETHER 1ST YEAR OF PROVISION AND WRONG ADVICE CAN BE A REASONABLE CAUSE FOR NOT TO LEVY PENALTY? | 295 |
| Section 115BAB: Tax on income of new manufacturing domestic companies | |
| WHETHER ORDER UNDER INCOME TAX SHOULD BE SIGNED BY SAME OFFICER WHO CONDUCTED PERSONAL HEARING? | 296 |
| Section 115BBE: Tax on income referred to in section 68 or section 69 or | |
| section 69A or section 69B or section 69C or section 69D | |
| WHETHER EXCESS STOCK FOUND IN SURVEY WHICH IS RELATED TO BUSINESS CAN BE TAXED u/s 115BBE? | 227 |
| WHETHER EVERY UNDISCLOSED INCOME EVEN IF SOURCE EXPLAINED IS TAXED AT SPECIAL REATES U/S 115BBE? | 229 |
| WHETHER STATEMENT WITH SUBSEQUENT AFFIRMATION WITHOUT CORROBRATIVE EVIDENCE HAS ANY EVIDENTARY VALUE? | 233 |
| WHETHER A.O. CAN RECHARACTERIZE NATURE OF INCOME U/S 69A OFFERED BY ASSESSEE WITHOUT DISPUTING IT? | 235 |
| WHETHER UNRECORDED STOCK IN SURVEY CAN BE ADDED U/S 69B IF FOUND CONNECTED WITH BUSINESS OF ASSESSEE | 236 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER CONFISCATION OF SILVER SMUGGLED ILLEGALLY WILL BE ALLOWED AS DEDUCTION IN SILVER BUSINESS? | 142 |
| Section 115JAA: Tax credit in respect of tax paid on deemed income relating to certain companies | |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| Section 115JB: Special provision for payment of tax by certain companies | |
| WHETHER MAT IS APPLICABLE TO ASSESSEE ENGAGED IN MAINTAINANCE AND DISTRIBUTION OF ELECTRICITY? | 265 |
| Section 115-O: Tax on distributed profits of domestic companies | |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| Section 115P: Interest payable for non-payment of tax by domestic companies | |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| Section 115Q: When company is deemed to be in default | |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| Section 116: CBDT | |
| WHETHER HIGH COURT CAN DIRECT CBDT TO MAKE CHANGES IN ITR FORM? | 299 |
| Section 119: Instructions to subordinate authorities | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? | 16 |
| WHETHER THERE IS ANY TIME LIMIT FOR FILING COMPOUNDING APPLICATION FOR PROSECUTION u/s 279? | 300 |
| WHETHER FACT THAT ASSESSEE WOULD HAVE TO PAY MORE TAX IF CONDONATION NOT ALLOWED IS GENUINE HARDSHIP | 270 |
| WHETHER ORDER UNDER INCOME TAX SHOULD BE SIGNED BY SAME OFFICER WHO CONDUCTED PERSONAL HEARING? | 296 |
| WHETHER CASE SELECTED FOR SCRUTINY WITHOUT FOLLOWING SCRUTINY GUIDELINES IS VALID AS PER LAW? | 301 |
| WHETHER NOT FOLLOWING THE CBDT CIRCULAR MEANS THAT IT HAS BEEN CHALLENGED AS ULTRA VIRES? | 302 |
| WHETHER CONDONATION CAN BE DENIED IF ALLOWED EARLIER AND WITHDRAWN DUE TO LACK OF JURISDICTION? | 303 |
| WHETHER THERE IS PRESUMPTION THAT ASSESSEE DOES NOT STAND TO BENEFIT IN CONDONATION APPLICATIONS? | 304 |
| IT IS WELL SETTLED THAT, WITH THE EXPIRY OF LIMITATION, THE LAW BARS THE REMEDY | 305 |
| WHETHER ALL EXPENSES TO BE DISALLOWED IF EXEMPTION U/S 11 IS DENIED? | 84 |
| WHETHER IGNORANCE OF LAW IS AN EXCUSE FOR ALLOWING CONDONATION OF DELAY IN FILING RETURN OF INCOME? | 306 |
| Section 120: Jurisdiction of income-tax authorities | |
| WHETHER NOTICE U/S 143(2) CAN BE ISSUED BY A.O. WHO DOES NOT HAVE JURISDICTION OVER ASSESSEE? | 3 |
| WHETHER A.O. CAN DO ASSESSMENT IN CASE OF INCOME OVER 15 LAKH INSPITE OF CBDT INSTRUCTIONS? | 307 |
| Section 124: Jurisdiction of Assessing Officers | |
| WHETHER NOTICE U/S 143(2) CAN BE ISSUED BY A.O. WHO DOES NOT HAVE JURISDICTION OVER ASSESSEE? | 3 |
| WHETHER THERE IS ANY TIME LIMIT TO CHALLENGE THE JURISDICTION OF A.O? | 309 |
| WHETHER THERE IS ANY SPECIFIED TIME FOR RAISING QUESTION OF JURISDICTION FOR ISSUING NOTICE? | 309 |
| WHETHER A.O. CAN DO ASSESSMENT IN CASE OF INCOME OVER 15 LAKH INSPITE OF CBDT INSTRUCTIONS? | 307 |
| Section 127: Power to transfer cases | |
| WHETHER DECENTRALIZATION OF CASES AND CONSEQUENT ASSESSMENT ORDERS ARE VALID WITHOUT 127 ORDER? | 311 |
| WHETHER COORDINATED INVESTIGATION PREVAIL OVER LOGISTICAL DIFFICULTIES FOR SECTION 127 TRANSFER? | 312 |
| WHETHER IT IS MANDATORY TO MENTION REASONS AND RELATIONSHIP WITH ASSESSEE IN TRANSFER ORDER U/S 127? | 313 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED BY A.O. AFTER TRANSFER ORDER U/S 127(2)? | 315 |
| WHETHER TRANSFER ORDER U/S 127 AFFECT ANY FUNDAMENTAL OR LEGAL RIGHT OF AN ASSESSEE? | 316 |
| WHETHER ASSESSEE POSSESSES THE RIGHT TO BE ASSESSED IN A PARTICULAR TERRITORY | 317 |
| WHETHER APPEAL TO BE HEARD BY ITAT BENCH WITHIN WHOSE JURISDICTION A.O PASSED ASSESSMENT ORDER? | 318 |
| WHETHER IT IS THE DUTY OF THE A.O TRANSFERRING THE FILE TO INFORM ASSESSEE OF CHANGE IN JURISDICTION | 319 |
| Section 130: Faceless jurisdiction of income-tax authorities | |
| WHETHER DATE OF UPLOAD OF DRP DIRECTIONS ON ITBA PORTAL BE TREATED AS DATE OF RECEPIT BY A.O.? | #N/A |
| Section 131: Power regarding discovery, production of evidence, etc. | |
| WHETHER NOTICE U/S 131(1A) CAN BE ISSUED AFTER SEARCH UNDER U/S 132? | 322 |
| WHETHER COORDINATED INVESTIGATION PREVAIL OVER LOGISTICAL DIFFICULTIES FOR SECTION 127 TRANSFER? | 312 |
| WHETHER RETRACTION OF STATEMENT WITHIN REASONABLE TIME CAN BE REJECTED BY A.O. WITHOUT REBUTTING IT? | 230 |
| WHETHER NON-ATTENDANCE OF SUMMONS BY DIRECTORS BY ITSELF A GROUND TO DRAW ADVERSE INFERENCE? | 211 |
| Section 132: Search and seizure | |
| WHETHER NOTICE FOR ALL YEARS u/s 153C VALID IF SATISFACTION NOTE REFERS TO ONLY FOR ONE A.Y.? | 324 |
| WHETHER ASSESSEE HAS TO SUBSTANTIATE MANNER IN WHICH INCOME IS DERIVED TO AVOID PENALTY u/s 271AAA? | 325 |
| WHETHER SATISFACTION NOTE IS TO BE PREPARED BY BOTH AO OF SEARCHED ASSESSEE AND ASSESSEE IN QUESTION? | 326 |
| WHETHER NAME OF ASSESSEE APPEARING IN PANCHNAMA CAN BE TREATED AS SEARCH WARRANT? | 327 |
| WHETHER LIMITATION PERIOD FOR COMPLETING ASSESSMENT IS TO BE SEEN FROM DATE OF LAST PANCHNAMA? | 328 |
| WHETHER EVERY INCOME SURRENDERED DURING SEARCH IS UNDISCLOSED INCOME FOR PENALTY U/S 271AAB? | 329 |
| WHETHER NOTICE U/S 131(1A) CAN BE ISSUED AFTER SEARCH UNDER U/S 132? | 322 |
| WHETHER REQUISITIONING POWER U/S 132A CAN BE EXERCISED IF EXCISE OFFICER DEPOSITS CASH IN COURT? | 330 |
| WHETHER OPPORTUNITY TO CROSS EXAMINE THE WITNESS IS LEGAL RIGHT OF THE ASSESSEE? | 332 |
| WHETHER EVERY MATERIAL WHICH IS RELEVANT FOR ASSESSMENT CAN BE TERMED AS INCRIMINATING MATERIAL? | 333 |
| WHETHER STATEMENTS WHICH ARE UNTESTED, UNPROVEN CAN BE RELIED FOR MAKING ADDITIONS? | 231 |
| WHETHER ASSESSEE TO FILE APPLICATION U/S 132 FOR ADJUSTMENT OF CASH SEIZED AGAINST ITS TAX LIABILITY? | 334 |
| WHETHER SEARCH CAN BE NULLIFIED ON THE GROUND OF HARASSMENT IF CONDITIONS U/S 132 ARE MET? | 335 |
| WHETHER ASSESSMENT U/S 153C IS VALID IF SATISFACTION NOT RECORDED BY A.O OF SEARCHED PERSON? | 336 |
| WHETHER ADDITION BASED SOLELY ON STATEMENT LATER ON RETRACTED, WITHOUT ANYTHING MORE IS JUSTIFIED? | 238 |
| WHETHER DATE OF PANCHNAMA OR AUTHORIZATION IS CONSIDERED FOR LIMITATION OF ASSESSMENT UNDER SEARCH? | 338 |
| WHETHER RETENTION OF DOCUMENTS AFTER 30 DAYS OF ASSESSMENT U/S 153A IS ALLOWED U/S 132(8)? | 339 |
| WHETHER PRESUMPTION U/S 132(4A) COULD BE EXTENDED TO MATERIAL FOUND AT SOMEBODY ELSE’S PLACE? | 240 |
| Section 133(6) | Section 133: Power to call for information | |
| WHETHER CROSS EXAMINATION OF PARTIES CAN BE REQUESTED TO WHOM NOTICES u/s 133(6) ARE ISSUED? | 203 |
| WHETHER VERIFICATION U/S 133(6) IN DISPUTE COULD BE A GOOD REASON FOR REJECTION OF SUNDRY CREDITORS? | 340 |
| Section 133A: Power of survey | |
| CAN PROVISIONS OF SECTION 69 CAN BE APPLIED MERELY BECAUSE CERTAIN EXPENDITURE HAD BEEN SURRENDERED? | 228 |
| WHETHER RETRACTION OF STATEMENT WITHIN REASONABLE TIME CAN BE REJECTED BY A.O. WITHOUT REBUTTING IT? | 230 |
| WHETHER A STATEMENT RECORDED AT SURVEY U/S 133A HAS EVIDENTIARY VALUE? | 341 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| Section 138: Disclosure of information respecting assessees | |
| WHETHER INFORMATION RELATING TO THIRD PARTY CAN BE GIVEN UNDER RTI ACT, 2005 WITHOUT HIS PERMISSION? | 342 |
| Section 139(1): Return of income | |
| WHETHER 43B IS ATTRACTED IF PAYMENT OF LIABILITY IS DISCHARGED WITHIN EXTENDED DUE DATE U/S 139(1)? | 164 |
| WHETHER PROSECUTION U/S 276CC CAN BE DONE IF RETURN FILED BELATED BUT BEFORE ISSUE OF ANY NOTICE? | 344 |
| WHETHER ALL EXPENSES TO BE DISALLOWED IF EXEMPTION U/S 11 IS DENIED? | 84 |
| WHETHER ASSESSEE CAN CLAIM A FRESH CLAIM IN RETURN U/S 153A IF ORIGINALLY NOT CLAIMED U/S 139(1)? | 255 |
| Section 139(4): Belated Return | |
| WHETHER 43B IS ATTRACTED IF PAYMENT OF LIABILITY IS DISCHARGED WITHIN EXTENDED DUE DATE U/S 139(1)? | 164 |
| WHETHER FOREIGN TAX CREDIT ALLOWED IF RETURN FILED U/S 139(4) & FORM 67 FILED BEFORE END OF A.Y.? | 677 |
| WHETHER PROSECUTION U/S 276CC CAN BE DONE IF RETURN FILED BELATED BUT BEFORE ISSUE OF ANY NOTICE? | 344 |
| Section 139(5): Revised income tax return | |
| WHETHER BELATED RETURN FILED U/S 139(4) CAN BE REVISED U/S 139(5)? | 345 |
| WHETHER CONDONATION CAN BE DENIED IF ALLOWED EARLIER AND WITHDRAWN DUE TO LACK OF JURISDICTION? | 303 |
| Section 139(9): Defective notice | |
| WHETHER WITHOUT MENTIONING DEFECT, A.O. CAN TREAT A RETURN AS INVALID RETURN? | 346 |
| WHETHER CONDONATION CAN BE DENIED IF ALLOWED EARLIER AND WITHDRAWN DUE TO LACK OF JURISDICTION? | 303 |
| Section 142: Inquiry before assessment | |
| WHETHER NOTICE U/S 148 CAN BE ISSUED WHEN TIME LIMIT FOR ISSUE OF NOTICE U/S 143(2) HAS NOT EXPIRED? | 348 |
| COMMISSIONER OR ASSESSING OFFICER, WHO CAN GIVE EXTENSION OF PERIOD FOR SPECIAL AUDIT U/S 142(2A)? | 349 |
| WHETHER TIME PERIOD FOR SECTION 142(1) NOTICES IS RELEVANT ACCORDING TO STANDARD OPERATING PROCEDURE? | 350 |
| WHETHER THERE IS ANY SPECIFIED TIME FOR RAISING QUESTION OF JURISDICTION FOR ISSUING NOTICE? | 309 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED BEFORE EXPIRY OF PERIOD FOR ISSUING NOTICE U/S 143(3)? | 351 |
| Section 142A: Estimation of value of assets by Valuation Officer | |
| WHETHER REFERENCE TO VALUATION OFFICER CAN BE MADE WITHOUT REJECTING BOOKS OF ACCOUNTS? | 353 |
| WHETHER REGISTRATION U/S 10(23C) CAN BE CANCELLED RETROSPECTIVELY? | 54 |
| WHETHER VALUATION AS PER REGISTERED VALUER CAN BE REJECTED IF SAME HAS BEEN ACCEPTED IN OTHER CASES? | 354 |
| WHETHER REASSESSMENT IN RESPECT OF A TRANSACTION WHICH IS SUBJECT MATTER OF APPEAL IS ALLOWED? | 355 |
| Section 143(1): Assessment | |
| WHETHER AN INTIMATION u/s 143(1) IS AMENABLE TO REVISIONAL JURISDICTION U/S 264? | 357 |
| WHETHER INTEREST ON DELAYED PAYMENT OF SALES TAX IS ALSO COVERED U/S 43B(a) DISALLOWANCE? | 129 |
| WHETHER ANY INCOME OR ITEM REPORTED BY TAX AUDITOR IN TAX AUDIT REPORT IS ENTITLED FOR DISALLOWANCE? | 358 |
| WHETHER SUPREME COURT RELAXATION REGARDING LIMITATION PERIOD IN COVID TO APPLY FOR ITR & FORMS? | 82 |
| WHETHER 43B IS ATTRACTED IF PAYMENT OF LIABILITY IS DISCHARGED WITHIN EXTENDED DUE DATE U/S 139(1)? | 164 |
| WHETHER APPEAL AGAINST 143(1) ORDER CAN BE FILED U/S 246A IF CREDIT OF TDS DENIED IN 143(1) ORDER? | 359 |
| WHETHER AMENDMENT IN 36(1)(va) IN 2021 IS RETROSPECTIVE IS CONTROVERSIAL FOR APPLICABILITY OF 143(1) | 124 |
| Section 143(2): Notice of Scrutiny | |
| WHETHER CIT(A) AFTER CALLING REMAND REPORT CAN REJECT APPEAL ON GROUND OF LIMITATION? | 360 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED WHEN TIME LIMIT FOR ISSUE OF NOTICE U/S 143(2) HAS NOT EXPIRED? | 348 |
| WHETHER REQUIREMENT OF ISSUING NOTICE U/S 143(2) IS NOT THERE IF RETURN U/S 148 NOT FILED ON TIME? | 360 |
| WHETHER CONDITION FOR ISSUE OF NOTICE U/S 143(2) IS ALSO THERE FOR ASSESSMENT U/S 158BC? | 361 |
| WHETHER THERE IS ANY TIME LIMIT TO CHALLENGE THE JURISDICTION OF A.O? | 309 |
| WHETHER THERE IS ANY SPECIFIED TIME FOR RAISING QUESTION OF JURISDICTION FOR ISSUING NOTICE? | 309 |
| WHETHER ASSESSMENT ORDER PASSED IN THE NAME OF AMALGAMATED COMPANY IS NULL AND VOID ABINITIO? | 362 |
| Section 143(3): Assessment order | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? | 16 |
| CAN ASSESSEE CLAIM INDEXED COST OF IMPROVEMENT FOR FIRST TIME IN REVISION APPLICATION U/S 264? | 364 |
| WHETHER PARTICIPATION OF ASSESSEE IN PROCEEDINGS CAN EXTEND LIMITATION PERIOD FOR PASSING ORDER? | 365 |
| WHETHER A.O. CAN CONDUCT INQUIRY ON A DIFFERENT ISSUE BEFORE CONVERSION INTO COMPLETE SCRUTINY? | 366 |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS NON-EST? | 367 |
| WHETHER COMMISSIONER CAN IMPOSE HIS UNDERSTANDING OF EXTENT OF ENQUIRY BY REVISION U/S 263? | 368 |
| WHETHER NCLT ORDER U/S IBC FOR MORATORIUM IS APPLICABLE TO INCOME-TAX PROCEEDINGS? | 684 |
| WHETHER APPEAL BEFORE HIGH COURT CAN BE FILED BY DEPARTMENT IF TAX EFFECT IS BELOW ONE CRORE? | 369 |
| WHETHER ADDITIONS U/S 69C FOR UNEXPLAINED EXPENDITURE CAN BE DONE FOR REPAYMENT OF LOAN? | 224 |
| Section 143(3A): Faceless assessment | |
| WHETHER TRANSFER ORDER U/S 127 AFFECT ANY FUNDAMENTAL OR LEGAL RIGHT OF AN ASSESSEE? | 316 |
| Section 143(3B): Faceless assessment | |
| WHETHER TRANSFER ORDER U/S 127 AFFECT ANY FUNDAMENTAL OR LEGAL RIGHT OF AN ASSESSEE? | 316 |
| Section 144: Best judgment assessment | |
| WHETHER REFERENCE TO VALUATION OFFICER CAN BE MADE WITHOUT REJECTING BOOKS OF ACCOUNTS? | 353 |
| Section 144A: Power of Joint Commissioner to | |
| issue directions in certain cases | |
| WHETHER NOT PROVIDING CROSS EXAMINATION IS AGAINST PRINCIPLES OF NATURAL JUSTICE? | 370 |
| Section 144B: Faceless Assessment | |
| WHETHER CROSS EXAMINATION OF PARTIES CAN BE REQUESTED TO WHOM NOTICES u/s 133(6) ARE ISSUED? | 203 |
| WHETHER TRANSFER OF CASE FROM FAO TO JAO GIVES EXTENDED PERIOD OF LIMITATION TO REVENUE? | 372 |
| WHETHER PROCEEDINGS UNDER INCOME TAX ACT ARE SUSTAINABLE IF NOTICES NOT SENT TO REGISTERED EMAIL? | 373 |
| WHETHER PROVIDING OPPORTUNITY OF PERSONAL HEARING IS MANDATORY EVEN IF NOT REQUESTED BY ASSESSEE? | 374 |
| WHETHER DATE OF UPLOAD OF DRP DIRECTIONS ON ITBA PORTAL BE TREATED AS DATE OF RECEPIT BY A.O? | 320 |
| WHETHER NON OBSERVANCE OF ISSUING DRAFT ASSESSMENT ORDER IS FATAL TO ASSESSMENT ANY MORE? | 375 |
| Section 144C: Reference to dispute resolution panel | |
| WHETHER TRANSFER OF CASE FROM FAO TO JAO GIVES EXTENDED PERIOD OF LIMITATION TO REVENUE? | 372 |
| WHETHER ASSESSING OFFICER CAN TRAVEL BEYOND THE DIRECTIONS OF DISPUTE RESOLUTION PANEL? | 278 |
| WHETHER DATE OF UPLOADING OF DRP DIRECTIONS ON ITBA PORTAL WILL BE DEEMED AS DATE OF RECEIPT BY A.O. | 377 |
| WHEN A.O. CAN SEND FINAL ASSESSMENT ORDER AFTER ISSUING DEMAND NOTICE WITH DRAFT ASSESSMENT ORDER. | 378 |
| WHETHER A.O. CAN ISSUE DRAFT ASSESSMENT ORDER U/S 144C(1) FOR INCREASE IN RATE OF TAX? | 379 |
| WHETHER A.O. CAN PASS ANY ASSESSMENT ORDER BY VIOLATING DIRECTIONS OF DISPUTE RESOLUTION PANEL? | 380 |
| WHETHER TIME FOR PASSING T.P.O. ORDER IS TO BE TAKEN 2 MONTHS AS PER CIRCULAR OR 60 DAYS AS PER ACT? | 289 |
| WHETHER DATE OF UPLOAD OF DRP DIRECTIONS ON ITBA PORTAL BE TREATED AS DATE OF RECEPIT BY A.O? | 320 |
| WHETHER DRP CAN GIVE DIRECTIONS AFTER ASSESSMENT ORDER IS PASSED? | 381 |
| WHETHER TIME LIMIT IN SECTION 144C IN PURSUANCE OF DRP ORDER IS MANDATORY OR DIRECTORY? | 382 |
| WHETHER A.O. CAN PASS FINAL ASSESSMENT ORDER WITHOUT GIVING EFFECT OF DRP DIRECTIONS? | 383 |
| CAN ADDITION FOR CASH DEPOSIT BE MADE SIMPLY BECAUSE OF REASON THAT CASH WITHDRAWAL NOT EXPLAINED? | 238 |
| WHETHER FINAL ASSESSMENT ORDER IS VALID IF IT IS BASED ON INVALID TP ORDER, DAO & DIRECTIONS OF DRP? | 290 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED ON BASIS OF TPO REPORT OBTAINED WITHOUT ASSESSMENT PROCEEDINGS? | 291 |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS NON-EST? | 367 |
| WHETHER EXTENDED PERIOD OF LIMITATION U/S 153 WILL BE AVAILABLE IF ORDER OF TPO IS TIME BARRED? | 292 |
| WHETHER ASSESSMENT ORDER PASSED AFTER ISSUE OF DEMAND NOTICE IS VALID? | 384 |
| WHETHER 60 DAYS TO BE COUNTED PRIOR TO THE LAST DATE OF LIMITATION U/S 153 FOR DRAFT ORDER U/S 92CA? | 293 |
| Section 145: Method of accounting | |
| WHETHER ADDITION IN CLOSING STOCK IS JUSTIFIED IF METHOD ADOPTED IS FIFO CONSISTENTLY? | 386 |
| WHETHER REFERENCE TO VALUATION OFFICER CAN BE MADE WITHOUT REJECTING BOOKS OF ACCOUNTS? | 353 |
| WHETHER ASSESSEE IS REQUIRED TO MAINTAIN STOCK BOOK OF DIAMONDS PIECE WISE, CARAT WISE & GRADE WISE? | 387 |
| CAN ADDITION BE MADE FOR CASH DEPOSIT IN DEMONETIZATION IF ASSESSEE IS NOT IN HABIT OF KEEPING CASH? | 388 |
| WHETHER A.O. CAN REFER TO D.V.O. WITHOUT REJECTING BOOKS OF ACCOUNTS OF ASSESSEE? | 389 |
| WHETHER ADDITION ON ACCOUNT OF SALE PRICE IS JUSTIFIED WHERE QUANTITATIVE DETAILS NOT MAINTAINED? | 390 |
| WHETHER DEPARTMENT CAN CHANGE METHOD OF ACCOUNTING IF SAME METHOD ACCEPTED IN EARLIER YEARS? | 391 |
| WHETHER SEEKING REMAND REPORT BY CIT(A) ON ADDITIONAL EVIDENCE IS COMPULSORY IN INTEREST OF JUSTICE? | 671 |
| WHETHER PURCHASES ARE BOGUS OR NOT ON BASIS OF REPORT OF SALE TAX DEPARTMENT IS A QUESTION OF LAW? | 392 |
| WHETHER WHOLE AMOUNT OF ALLEGED BOGUS SALES CAN BE ADDED WITHOUT CHALLENGING THE PURCHASES? | 222 |
| Section 147: Income escaping assessment | |
| WHETHER PROCEEDINGS UNDER INCOME TAX ACT ARE SUSTAINABLE IF NOTICES NOT SENT TO REGISTERED EMAIL? | 373 |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS NON-EST? | 367 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED IF ASSESSMENT U/S 143(3) NOT COMPLETED DUE TO LIMITATION PERIOD? | 393 |
| WHETHER CROSS EXAMINATION IS VITAL FOR MAKING ADDITION ON THE ALLEGATION OF BOGUS PURCHASE? | 241 |
| Section 148: Issue of notice where income has escaped assessment | |
| WHETHER NOTICE u/s 148 IS TO BE ISSUED BY JURISDICTIONAL A.O. WHO COMPLETED THE ASSESSMENT? | 397 |
| WHETHER THERE IS ANY DIFFERENCE IN ASSESSMENT OR REASSESSMENT u/s 147 FOR ANY NEW CLAIM OF ASSESSEE? | 30 |
| CAN ASSESSEE BE ALLEGED THAT HE DID NOT DISCLOSED INFORMATION WHEN NOT LEGALLY OBLIGED TO DO SO? | 397 |
| WHETHER NOTICE u/s 148 CAN BE QUASHED IF REASONS DO NOT MENTION WHETHER RETURN IS FILED OR NOT? | 398 |
| WHETHER PENNING DOWN THE EXPRESSION “YES” COULD BE CONSIDERED TO BE VALID APPROVAL FOR 148 NOTICE? | 399 |
| CAN REASSESSMENT BE CONTINUED IF GROUND ON WHICH REASSESSMENT WAS INITIATED WAS NO LONGER AVAILABLE? | 400 |
| WHETHER WRIT AGAINST NOTICE U/S 148 CAN BE ENTERTAINED WHEN TIME FOR APPEAL HAS EXPIRED? | 402 |
| WHETHER CIT(A) AFTER CALLING REMAND REPORT CAN REJECT APPEAL ON GROUND OF LIMITATION? | 360 |
| WHETHER REASSESSMENT IS PERMISSIBLE ON MERE CHANGE OF OPINION IN NEW PROCEDURE UNDER SECTION 148A? | 402 |
| WHETHER NOTICE U/S 148 DATED 31.03.2023 FOR A.Y. 13-14 DUE TO SEARCH IN JUNE 2022 IS VALID? | 403 |
| WHETHER REPORT THAT INVOICE PRICE IS LESS THAN INTERNATIONAL PRICE IS SUFFICIENT TO ISSUE 148 NOTICE | 404 |
| WHETHER NOTICE ISSUED u/s 148 WITHOUT MENTIONING IN REASONS, HOW INCOME ESCAPED ASSESSMENT IS VALID? | 406 |
| WHETHER NOTICE u/s 148 CAN BE ISSUED WITHOUT MENTIONING WHAT ASSESSEE FAILED TO DISCLOSE IN ORIGINAL ASSESSMENT? | 407 |
| WHETHER ASSESSMENT u/s 147 R.W.S 148 IS VALID WITHOUT VALID SERVICE OF NOTICE AT LATEST ADDRESS? | 408 |
| WHETHER REVENUE MAY USE NOTICE u/s 148 AND 153C INTERCHANGEABLY? | 410 |
| WHETHER TOLA CAN UNDERMINE THE PROVISIONS OF SECTION 151 FOR APPROVAL OF SPECIFIC AUTHORITY? | 411 |
| WHETHER APPROVAL u/s 151, ONLY WITH REMARK “YES, I AM SATISFIED” IS VALID FOR SECTION 148 NOTICE? | 412 |
| WHETHER NOTICE U/S 148 IS VALID IF REASONS ARE VAGUE AND CRYPTIC? | 413 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED WHEN TIME LIMIT FOR ISSUE OF NOTICE U/S 143(2) HAS NOT EXPIRED? | 348 |
| WHETHER TIME LIMIT FOR NOTICE U/S 148 IS TO BE SEEN WITH BOTH 5TH AND 6TH PROVISO TO SECTION 149(1)? | 414 |
| WHETHER WITHOUT MENTIONING DEFECT, A.O. CAN TREAT A RETURN AS INVALID RETURN? | 346 |
| WHETHER CSR EXPENDITURE NOT UNDER OBLIGATION UNDER COMPANIES ACT IS ALLOWABLE U/S 37(1)? | 132 |
| WHETHER REQUIREMENT OF ISSUING NOTICE U/S 143(2) IS NOT THERE IF RETURN U/S 148 NOT FILED ON TIME? | 360 |
| CAN NOTICE U/S 148 BE ISSUED SOLELY ON THE BASIS OF AUDIT OBJECTION, WITHOUT APPLICATION OF MIND? | 415 |
| ONCE FACTUM OF AMALGAMATION INTIMATED, PARTICIPATION IN PROCEEDINGS WILL NOT JUSTIFY PROCEEDINGS? | 416 |
| WHETHER AUDIT OBJECTION WHICH IS INTERNAL CAN BE BASIS FOR ISSUING NOTICE U/S 148 UNDER NEW REGIME? | 417 |
| WHETHER INFORMATION FROM INSIGHT PORTAL IS SUFFICIENT TO REOPEN ASSESSMENT U/S 148? | 418 |
| WHETHER CASE CAN BE RE-OPENED U/S 148 ON THE BASIS OF ADVANCE RULING IN CASE OF OTHER ASSESSEE? | 419 |
| WHETHER ADDITION CAN BE MADE MERELY ON BASIS OF STATEMENT WITHOUT INCRIMINATING MATERIAL? | 420 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED FOR YEAR FOR WHICH SETTLEMENT COMMISSION HAS PASSED THE ORDER? | 421 |
| WHETHER SHARING OF INFORMATION FROM INSIGHT PORTAL IS SUFFICIENT TO ISSUE NOTICE U/S 148? | 422 |
| WHETHER FRESH NOTICE U/S 148 CAN BE ISSUED WITHOUT CANCELLING THE FIRST NOTICE? | 423 |
| WHETHER WRIT CAN BE DISMISSED ONLY ON THE GROUND OF AVAILABILITY OF ALTERNATIVE REMEDY? | 424 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED BY A.O. AFTER TRANSFER ORDER U/S 127(2)? | 315 |
| WHETHER A.O CAN ISSUE NOTICE U/S 148 JUST ON THE BASIS OF INFORMATION RECEIVED FROM VARIOUS SOURCES? | 425 |
| WHETHER ASSESSMENT IN THE NAME OF COMPANY IS VALID AFTER CONVERSION INTO LLP? | 427 |
| TOLA (2020) ONLY EXTENDS THE TIME LIMIT EXPIRING ON 31.03.2020 & DOES NOT AMENDS SECTION 151. | 427 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED IN OLD PAN WHEN ASSESSEE HAS INITIMATED ITS SURRENDER? | 428 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED ON BASIS OF TPO REPORT OBTAINED WITHOUT ASSESSMENT PROCEEDINGS? | 291 |
| FROM WHOM APPROVAL IS REQUIRED FOR 148A(d) ORDER IS TO BE SEEN AS ON DATE OF 148A(d) ORDER | 429 |
| WHETHER TOLA EXTENDING TIME LIMIT TO ISSUE NOTICE U/S 148 WOULD AMEND SECTION 151 PROVISION ALSO? | 430 |
| WHETHER THERE IS CHANGE OF OPINION OR ESCAPEMENT OF INCOME IS A QUESTION OF FACT ELIGIBLE FOR WRIT? | 431 |
| WHETHER A.O. CAN RE-DO ASSESSMENT U/S 147 ON THE BASIS OF SAME MATERIAL ON RECORD? | 266 |
| WHETHER REASSESSMENT IN RESPECT OF A TRANSACTION WHICH IS SUBJECT MATTER OF APPEAL IS ALLOWED? | 355 |
| WHETHER ADDITION CAN BE MADE ON THE BASIS OF DIARY WHOSE AUTHOR HAS DIED BEFORE SEARCH? | 433 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED BEFORE EXPIRY OF PERIOD FOR ISSUING NOTICE U/S 143(3)? | 351 |
| WHETHER A.O. CAN LEVY PENALTY ON INCOME DECLARED IN RESPONSE TO NOTICE U/S 148? | 433 |
| WHETHER APPROVAL MENTIONING “YES I AM SATISFIED” IS VALID SANCTION U/S 151 FOR 148 NOTICE? | 434 |
| WHETHER PCIT CAN GIVE APPROVAL FOR 148 ON A MATTER FOR WHICH HE HIMSELF DROPPED REVISION U/S 263? | 435 |
| WHETHER NOTICE ISSUED NOT IN COMPLIANCE OF RULE 127 & SECTION 282 IS VALID? | 672 |
| WHETHER NOTICE IN ITBA PORTAL WOULD AMOUNT TO ISSUE OF NOTICE IN ABSENCE OF EMAIL TO ASSESSEE? | 436 |
| WHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U/S 10(23C)(iiiad)? | 60 |
| NOTICE U/S 148 ISSUED WITHOUT MENTIONING PAN WHERE ASSESSEE HAS ALREADY FILED RETURN IS INVALID? | 437 |
| WHETHER NOTICE U/S 148 CAN BE HELD INVALID SIMPLY BECAUSE SIGNATURE IS IN THE FORM OF CURVED LINE? | 438 |
| WHETHER MISTAKE IN NAME OF ASSESSEE WILL RENDER NOTICE INVALID? | 439 |
| WHETHER NOTICE ISSUED U/S 148 WITHOUT SIGNATURE WHETHER DIGITALLY OR MANUALLY IS A VALID NOTICE? | 441 |
| WHETHER ALL RECEIPTS ARE INCOME & ALL INCOME ARE TAXABLE FOR ISSUING NOTICE U/S 148? | 172 |
| WHETHER CROSS EXAMINATION IS A VITAL PART OF ASSESSMENT PROCEEDINGS & CAN LEAD TO ASSESSMENT QUASHED | 442 |
| WHETHER A.O. CAN DO ASSESSMENT IN CASE OF INCOME OVER 15 LAKH INSPITE OF CBDT INSTRUCTIONS? | 307 |
| WHETHER AO CAN TAKE COST OF ACQUISITION BY HIS OWN WITHOUT REFERRING TO DEPARTMENT VALUATION OFFICER | 195 |
| Section 148A: Conducting inquiry, providing opportunity | |
| before issue of notice under section 148 | |
| WHETHER PENALTY u/s 271(1)(c) IS ATTRACTED WHERE ADDITION IS ON ESTIMATE BASIS FOR BOGUS PURCHASES? | 464 |
| WHETHER A.O. TO AT LEAST VERIFY BASIC DETAILS FROM ITBA PORTAL BEFORE ISSUE OF NOTICE U/S 148A(b)? | 465 |
| WHETHER HIGH COURT CAN EXAMINE RELEVANCY OF REASONS IN A WRIT PETITION U/S 148 NOTICE? | 466 |
| WHETHER PROCEEDINGS UNDER INCOME TAX ACT ARE SUSTAINABLE IF NOTICES NOT SENT TO REGISTERED EMAIL? | 373 |
| Whether NOTICES ISSUED u/s 148 FOR A.Y. 2013-14 & 2014-15 BETWEEN 01.04.2021 TO 30.06.2021 ARE VALID | 468 |
| WHETHER NOTICE U/S 148 DESERVES TO BE QUASHED IF AMOUNT ALLEGED IS DIFFERENT IN 148A(b) AND 148A(d)? | 470 |
| WHETHER CONDUCTING AN ENQUIRY BY A.O. IS COMPULSORY BEFORE ISSUE OF NOTICE U/S 148A(b). | 471 |
| WHETHER WRIT PETITIONS FILED BY ASSESSEE ARE HELPING THE ASSESSEE OR THE REVENUE? | 472 |
| WHETHER PROVIDING SOME INFORMATION FROM ASSESSEE’S RETURN IS SUFFICIENT TO ISSUE NOTICE U/S 148? | 473 |
| WHETHER IN EXPARTE PROCEEDINGS, REVENUE IS EXPECTED TO PASS SPEAKING ORDER? | 474 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED FOR INVESTMENTS DONE FROM NRE ACCOUNTS BY NRI? | 475 |
| DATE OF ISSUE OF NOTICE & DATE OF SUBMISSION TO BE EXCLUDED FOR CLEAR 7 DAYS TIME IN 148A(b) NOTICE. | 476 |
| WHETHER NOTICE U/S 148 VALID JUST BECAUSE OF HUGE FDRs, IF ASSESSEE NOT REQUIRED TO FILE RETURN? | 477 |
| WHETHER ORDER U/S 148A(d) BASED ON FACTS NOT MENTIONED IN SHOW CAUSE NOTICE U/S 148A(b) IS VALID? | 478 |
| WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48? | 479 |
| WHETHER APPEAL CAN BE FILED AGAINST REMANDING BACK BY HIGH COURT TO A.O. FOR 148 MATTER? | 480 |
| WHETHER NOTICE U/S 148 DATED 31.07.2022 FOR A.Y. 13-14, ALLEGED ESCAPEMENT BEYOND 50 LAKHS IS VALID? | 481 |
| WHETHER PERMISSION OF PCCIT IS REQUIRED BEYOND 31.03.2022 FOR A.Y 18-19 FOR 148A(d) ORDER? | 482 |
| WHETHER PERSONAL HEARING AND CROSS EXAMINATION CAN BE AVAILED BY ASSESSEE BEFORE ORDER U/S 148A(d)? | 483 |
| WHETHER 148A(b) BEYOND 3 YEARS IS VALID IF WRONGLY ALLEGED THAT INCOME ESCAPING IS 50LAKH OR MORE? | 484 |
| WHETHER EVERY INFORMATION, HOWEVER TENUOUS WOULD SUFFICE TO SUGGEST ESCAPEMENT OF INCOME U/S 148? | 485 |
| WHETHER DEPARTMENT CAN SEEK INFORMATION FROM ASSESSEE U/S 148A(b) WHICH SHOULD BE DONE PRIOR TO THAT? | 486 |
| Section 149: Time limit for notices under sections 148 and 148A | |
| WHETHER NOTICE U/S 148 DATED 31.03.2023 FOR A.Y. 13-14 DUE TO SEARCH IN JUNE 2022 IS VALID? | 403 |
| WHETHER TIME LIMIT FOR NOTICE U/S 148 IS TO BE SEEN WITH BOTH 5TH AND 6TH PROVISO TO SECTION 149(1)? | 414 |
| FROM WHOM APPROVAL IS REQUIRED FOR 148A(d) ORDER IS TO BE SEEN AS ON DATE OF 148A(d) ORDER | 429 |
| WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48? | 479 |
| WHETHER NOTICE U/S 148 DATED 31.07.2022 FOR A.Y. 13-14, ALLEGED ESCAPEMENT BEYOND 50 LAKHS IS VALID? | 481 |
| WHETHER NOTICE U/S 148 DATED 31.03.2021 RECEIVED BY ASSESSEE ON MAIL ON 06.04.2021 IS A VALID NOTICE | 488 |
| WHETHER NOTICE IN ITBA PORTAL WOULD AMOUNT TO ISSUE OF NOTICE IN ABSENCE OF EMAIL TO ASSESSEE? | 436 |
| WHETHER 148A(b) BEYOND 3 YEARS IS VALID IF WRONGLY ALLEGED THAT INCOME ESCAPING IS 50LAKH OR MORE? | 484 |
| Section 151: Sanction for issue of notice | |
| WHETHER PENNING DOWN THE EXPRESSION “YES” COULD BE CONSIDERED TO BE VALID APPROVAL FOR 148 NOTICE? | 399 |
| WHETHER THERE IS ANY DIFFERENCE IN APPROVAL BY “YES I AM SATISFIED” AND “IT IS A FIT CASE FOR ISSUE OF NOTICE U/S 148”? | 490 |
| WHETHER NOTICE U/S 148 DESERVES TO BE QUASHED IF AMOUNT ALLEGED IS DIFFERENT IN 148A(b) AND 148A(d)? | 470 |
| WHETHER TOLA CAN UNDERMINE THE PROVISIONS OF SECTION 151 FOR APPROVAL OF SPECIFIC AUTHORITY? | 411 |
| WHETHER APPROVAL u/s 151, ONLY WITH REMARK “YES, I AM SATISFIED” IS VALID FOR SECTION 148 NOTICE? | 412 |
| WHETHER FRESH NOTICE U/S 148 CAN BE ISSUED WITHOUT CANCELLING THE FIRST NOTICE? | 423 |
| WHETHER WRIT CAN BE ENTERTAINED ON THE GROUND OF INADEQUATE SANCTION U/S 151 OR DIN? | 491 |
| TOLA (2020) ONLY EXTENDS THE TIME LIMIT EXPIRING ON 31.03.2020 & DOES NOT AMENDS SECTION 151. | 427 |
| FROM WHOM APPROVAL IS REQUIRED FOR 148A(d) ORDER IS TO BE SEEN AS ON DATE OF 148A(d) ORDER | 429 |
| WHETHER TOLA EXTENDING TIME LIMIT TO ISSUE NOTICE U/S 148 WOULD AMEND SECTION 151 PROVISION ALSO? | 430 |
| WHETHER PERMISSION OF PCCIT IS REQUIRED BEYOND 31.03.2022 FOR A.Y 18-19 FOR 148A(d) ORDER? | 482 |
| WHETHER APPROVAL MENTIONING “YES I AM SATISFIED” IS VALID SANCTION U/S 151 FOR 148 NOTICE? | 434 |
| WHETHER NOTICE IN ITBA PORTAL WOULD AMOUNT TO ISSUE OF NOTICE IN ABSENCE OF EMAIL TO ASSESSEE? | 436 |
| NOTICE U/S 148 ISSUED WITHOUT MENTIONING PAN WHERE ASSESSEE HAS ALREADY FILED RETURN IS INVALID? | 437 |
| Section 153: Time limit for completion of assessment, | |
| reassessment and recomputation | |
| WHETHER LEGAL GROUND CAN BE RAISED AND ADMITTED AT ANY LEVEL OF APPELLATE STAGE? | 288 |
| CAN ASSESSEE ASK FOR REFUND WHEN A.O. FAILED TO PASS ORDER WITHIN LIMITATION PERIOD ON REMAND? | 492 |
| WHETHER A.O. CAN ISSUE DRAFT ASSESSMENT ORDER U/S 144C(1) FOR INCREASE IN RATE OF TAX? | 379 |
| WHETHER TIME FOR PASSING T.P.O. ORDER IS TO BE TAKEN 2 MONTHS AS PER CIRCULAR OR 60 DAYS AS PER ACT? | 289 |
| WHETHER WRIT CAN BE FILED AGAINST NOTICE WHERE LIMITATION PERIOD IS ALREADY EXPIRED? | 493 |
| WHETHER PARTICIPATION OF ASSESSEE IN PROCEEDINGS CAN EXTEND LIMITATION PERIOD FOR PASSING ORDER? | 365 |
| WHETHER EXTENDED PERIOD OF LIMITATION U/S 153 WILL BE AVAILABLE IF ORDER OF TPO IS TIME BARRED? | 292 |
| WHETHER REASSESSMENT IN RESPECT OF A TRANSACTION WHICH IS SUBJECT MATTER OF APPEAL IS ALLOWED? | 355 |
| WHETHER 60 DAYS TO BE COUNTED PRIOR TO THE LAST DATE OF LIMITATION U/S 153 FOR DRAFT ORDER U/S 92CA? | 293 |
| Section 153A: Assessment in case of search or requisition | |
| WHETHER SINGLE APPROVAL u/s 153D FOR MULTIPLE YEARS IS AS PER MANDATE OF LAW AND VALID? | 494 |
| CAN ORDER u/s 153A BE REVISED u/s 263 WITHOUT REVISING APPROVAL u/s 153D BY JOINT COMMISSIONER? | 495 |
| WHETHER NAME OF ASSESSEE APPEARING IN PANCHNAMA CAN BE TREATED AS SEARCH WARRANT? | 327 |
| WHETHER LIMITATION PERIOD FOR COMPLETING ASSESSMENT IS TO BE SEEN FROM DATE OF LAST PANCHNAMA? | 328 |
| WHETHER NOTICE U/S 148 DATED 31.03.2023 FOR A.Y. | 403 |
| 13-14 DUE TO SEARCH IN JUNE 2022 IS VALID? | |
| WHETHER A DOCUMENT IS INCRIMINATING OR NOT IS A QUESTION OF FACT OR SUBSTANTIAL QUESTION OF LAW? | 496 |
| WHETHER ASSESSMENT ORDER IN THE NAME OF STRIKE OFF COMPANY IS VALID IN THE EYES OF LAW? | 497 |
| WHETHER OPPORTUNITY TO CROSS EXAMINE THE WITNESS IS LEGAL RIGHT OF THE ASSESSEE? | 332 |
| WHETHER EVERY MATERIAL WHICH IS RELEVANT FOR ASSESSMENT CAN BE TERMED AS INCRIMINATING MATERIAL? | 333 |
| CAN SEARCH PARTY I.E. REVENUE CAN BRING DOCUMENTS WITH THEM AND CONFRONT THE ASSESSEE IN HIS SEARCH? | 498 |
| WHETHER ASSESSMENT U/S 153A CAN BE DONE ON BASIS OF DOCUMENTS SEIZED IN SEARCH OF ANOTHER ASSESSEE? | 499 |
| WHETHER ISSUANCE OF NOTICE U/S 153C IS AUTOMATIC LIKE IN CASE OF SECTION 153A DUE TO SEARCH? | 500 |
| WHETHER AMENDMENT IN SECTION 153C REGARDING BELONG TO OR PERTAIN TO IS RETROSPECTIVE? | 502 |
| FROM WHICH DATE PERIOD OF SIX YEARS COMMENCES IN RESPECT OF SECTION 153C ASSESSEE? | 503 |
| WHETHER ASSESSMENT U/S 153C IS VALID IF SATISFACTION NOT RECORDED BY A.O OF SEARCHED PERSON? | 336 |
| WHETHER ADDITIONS CAN BE DONE FOR COMPLETED ASSESSMENTS WITHOUT INCRIMINATING MATERIAL? | 504 |
| WHETHER ASSESSEE CAN CLAIM A FRESH CLAIM IN RETURN U/S 153A IF ORIGINALLY NOT CLAIMED U/S 139(1)? | 255 |
| WHETHER PRESUMPTION U/S 132(4A) COULD BE EXTENDED TO MATERIAL FOUND AT SOMEBODY ELSE’S PLACE? | 240 |
| WHETHER NCLT ORDER U/S IBC FOR MORATORIUM IS APPLICABLE TO INCOME-TAX PROCEEDINGS? | 684 |
| WHETHER ASSESSMENT OF OTHER PERSON ON WHOM SEARCH IS NOT MADE CAN BE DONE U/S 153A? | 119 |
| WHETHER APPROVAL IN 123 ASSESSEES IN A SINGLE DAY JUSTIFIED IN CASE OF ASSESSMENT IN SEARCH CASES? | 505 |
| Section 153B: Time limit for completion of assessment under section 153A | |
| COMMISSIONER OR ASSESSING OFFICER, WHO CAN GIVE EXTENSION OF PERIOD FOR SPECIAL AUDIT U/S 142(2A)? | 349 |
| Section 153C: Assessment of income of any other person | |
| WHETHER NOTICE FOR ALL YEARS u/s 153C VALID IF SATISFACTION NOTE REFERS TO ONLY FOR ONE A.Y? | #N/A |
| WHETHER SATISFACTION NOTE IS TO BE PREPARED BY BOTH AO OF SEARCHED ASSESSEE AND ASSESSEE IN QUESTION? | 326 |
| WHAT WILL BE DATE OF SEARCH FOR NON-SEARCHED PERSON FOR COMPUTING PERIOD OF LIMITATION? | 507 |
| WHETHER NAME OF ASSESSEE APPEARING IN PANCHNAMA CAN BE TREATED AS SEARCH WARRANT? | 327 |
| WHETHER NOTICE U/S 148 DATED 31.03.2023 FOR A.Y. 13-14 DUE TO SEARCH IN JUNE 2022 IS VALID? | 403 |
| CAN SATISFACTION NOTE BE REJECTED ONLY ON GROUND THAT IT IS WORD TO WORD SAME OF BOTH A.O.? | 508 |
| WHETHER ASSESSMENT ORDER IN THE NAME OF STRIKE OFF COMPANY IS VALID IN THE EYES OF LAW? | 497 |
| WHETHER REVENUE MAY USE NOTICE u/s 148 AND 153C INTERCHANGEABLY? | 410 |
| WHETHER DATE OF SATISFACTION NOTE CAN BE TAKEN AS DATE OF HANDING OVER OF MATERIAL U/S 153C? | 509 |
| CAN SEARCH PARTY I.E. REVENUE CAN BRING DOCUMENTS WITH THEM AND CONFRONT THE ASSESSEE IN HIS SEARCH? | 498 |
| WHETHER ASSESSMENT U/S 153A CAN BE DONE ON BASIS OF DOCUMENTS SEIZED IN SEARCH OF ANOTHER ASSESSEE? | 499 |
| WHETHER ISSUANCE OF NOTICE U/S 153C IS AUTOMATIC LIKE IN CASE OF SECTION 153A DUE TO SEARCH? | 500 |
| WHETHER AMENDMENT IN SECTION 153C REGARDING BELONG TO OR PERTAIN TO IS RETROSPECTIVE? | 502 |
| WHETHER WRIT CAN BE ENTERTAINED AGAINST NOTICE U/S 153C IF ORDER PASSED DURING PENDENCY OF WRIT? | 510 |
| WHETHER ASSESSMENT IN THE NAME OF COMPANY IS VALID AFTER CONVERSION INTO LLP? | 427 |
| FROM WHICH DATE PERIOD OF SIX YEARS COMMENCES IN RESPECT OF SECTION 153C ASSESSEE? | 503 |
| WHETHER ASSESSMENT U/S 153C IS VALID IF SATISFACTION NOT RECORDED BY A.O OF SEARCHED PERSON? | 336 |
| WHETHER ADDITION CAN BE MADE ON THE BASIS OF DIARY WHOSE AUTHOR HAS DIED BEFORE SEARCH? | 433 |
| WHETHER AMENDENT IN SECTION 153C WHICH CHANGES THE WORD ‘BELONG’ TO ‘PERTAIN’ IS RETROSPECTIVE? | 511 |
| WHETHER 6 YEARS TO BE RECKONED FROM DATE OF RECEIPT OF SEIZED MATERIAL OF OTHER PERSON U/S 153C? | 513 |
| WHETHER PRESUMPTION U/S 132(4A) COULD BE EXTENDED TO MATERIAL FOUND AT SOMEBODY ELSE’S PLACE? | 240 |
| WHETHER ASSESSMENT OF OTHER PERSON ON WHOM SEARCH IS NOT MADE CAN BE DONE U/S 153A? | 119 |
| Section 153D: Prior approval necessary for assessment in cases of | |
| search or requisition | |
| WHETHER SINGLE APPROVAL u/s 153D FOR MULTIPLE YEARS IS AS PER MANDATE OF LAW AND VALID? | 494 |
| CAN ORDER u/s 153A BE REVISED u/s 263 WITHOUT REVISING APPROVAL u/s 153D BY JOINT COMMISSIONER? | 495 |
| WHETHER APPROVAL GIVEN AT DIFFERENT FIGURE THAN ASSESSED INCOME IS VALID APPROVAL u/s 153D? | 514 |
| WHETHER ASSESSMENT CAN BE QUASHED FOR WANT OF PROPER APPROVAL U/S 153D? | 514 |
| WHETHER APPROVAL IN 123 ASSESSEES IN A SINGLE DAY JUSTIFIED IN CASE OF ASSESSMENT IN SEARCH CASES? | 505 |
| Section 154: Rectification of mistake | |
| CAN ASSESSEE CLAIM INDEXED COST OF IMPROVEMENT FOR FIRST TIME IN REVISION APPLICATION U/S 264? | 364 |
| WHETHER FACT THAT ASSESSEE WOULD HAVE TO PAY MORE TAX IF CONDONATION NOT ALLOWED IS GENUINE HARDSHIP | 270 |
| CAN EXEMPTION u/s 10(6)(viii) BE CLAIMED THROUGH RECTIFICATION u/s 154 FOR SALARY ON A FOREIGN SHIP? | 49 |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| WHETHER AGRICULTURE INCOME IS TO BE EXCLUDED FROM THE BOOK PROFITS FOR THE PURPOSE OF COMPUTING MAT? | 516 |
| WHETHER CASH BELONGS TO ASSESSEE OR NOT CAN BE DETERMINED U/S 154 PROCEEDINGS? | 516 |
| WHETHER ORDER CAN BE RECTIFIED U/S 154 WHERE THE ISSUE REQUIRED THE INVESTIGATION OF FACTS? | 517 |
| WHETHER RECTIFICATION U/S 154 CAN BE ALLOWED ON THE BASIS OF JUDGEMENT OF HIGH COURT? | 518 |
| HOW LIMITATION FOR 154 IS TO BE RECKONED WHEN SUBJECT MATTER WAS NOT PART OF APPELLATE PROCEEDINGS? | 519 |
| WHETHER RECTIFICATION U/S 154 STAND ON ITS OWN & IS AN INDEPENDENT PROCEEDING | 90 |
| Section 156: Notice of demand | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? | 16 |
| WHEN A.O. CAN SEND FINAL ASSESSMENT ORDER AFTER ISSUING DEMAND NOTICE WITH DRAFT ASSESSMENT ORDER. | 378 |
| WHETHER ASSESSMENT ORDER PASSED AFTER ISSUE OF DEMAND NOTICE IS VALID? | 384 |
| Section 158BC: Procedure for block assessment | |
| WHETHER CONDITION FOR ISSUE OF NOTICE U/S 143(2) IS ALSO THERE FOR ASSESSMENT U/S 158BC? | 361 |
| WHETHER DATE OF PANCHNAMA OR AUTHORIZATION IS CONSIDERED FOR LIMITATION OF ASSESSMENT UNDER SEARCH? | 338 |
| Section 158BE: Time limit for completion of block assessment | |
| WHETHER DATE OF PANCHNAMA OR AUTHORIZATION IS CONSIDERED FOR LIMITATION OF ASSESSMENT UNDER SEARCH? | 338 |
| Section 159: Legal representatives | |
| WHETHER IT IS LEGAL OBLIGATION OF LEGAL HEIR TO INTIMATE THE DEATH OF ASSESSEE TO DEPARTMENT? | 520 |
| Section 170: Succession to business otherwise than on death | |
| WHETHER ASSESSMENT IN THE NAME OF COMPANY IS VALID AFTER CONVERSION INTO LLP? | 427 |
| Section 179: Liability of directors of private company | |
| RECOVERY PROCEEDINGS AGAINST DIRECTORS NOT TO BE INITIATED CASUALLY OR MECHANICALLY | 522 |
| WHETHER ATTENDING SOME BOARD MEETINGS BY DIRECTOR MAKE HIM LIABLE FOR TAXES DUE ON COMPANY U/S 179? | 523 |
| WHETHER ACTION U/S 179 AFTER 8 YEARS CAN BE VITIATED ON THE TOUCHSTONE OF PROCEDURAL FAIRNESS? | 524 |
| WHETHER ISSUE OF RECOVERY NOTICE AGAINST COMPANY IS SUFFICIENT TO INVOKE SEC. 179 AGAINST DIRECTORS? | 525 |
| Section 191: Direct payment | |
| WHETHER THERE IS LIABILITY TO DEDUCT TDS U/S 195 IF AMOUNT CANNOT BE TAXED IN HANDS OF PAYEE? | 527 |
| Section 194: Dividends | |
| WHETHER TDS NOT DEPOSITED BY DEDUCTOR CAN BE RECOVERED FROM DEDUCTEE? | 528 |
| Section 194A: Interest other than “Interest on securities” | |
| WHETHER TDS IS TO BE DEDUCTED ON INTEREST ON COMPENSATION AWARDED BY MOTOR ACCIDENT CLAIMS TRIBUNAL? | 529 |
| WHETHER TDS IS TO DEDUCTED ON INTEREST ON COMPENSATION AWARDED BY MOTOR ACCIDENTS CLAIM TRIBUNAL? | 530 |
| Section 194C: Payments to contractors | |
| WHETHER PAYMENT OF STORAGE CHARGES IN TANKS IS LIABLE TO TDS u/s 194I OR 194C? | 531 |
| WHETHER ASSESSEE WHO IS TECHNOLOGY SERVICE PROVIDER IN CAB HAILING MARKET IS REQUIRED TO DEDUCT TDS? | 532 |
| WHETHER TDS PROVISION U/S 194C ARE APPLICABLE ON PAYMENT OF EXTERNAL DEVELOPMENT CHARGES? | 533 |
| WHETHER COMMISSIONER CAN IMPOSE HIS UNDERSTANDING OF EXTENT OF ENQUIRY BY REVISION U/S 263? | 368 |
| Section 194H: Commission or brokerage | |
| WHETHER PAYMENT BY TELEVISION CHANNELS TO ADVERTISING AGENCY IS COMMISSION LIABLE FOR TDS U/S 194H? | 534 |
| WHETHER AMOUNT RETAINED BY BANKS AS SERVICE CHARGES FOR CREDIT CARD SWIPE IS LIABLE FOR TDS U/S 194H | 150 |
| WHETHER PENALTY PAID DUE TO OMISSION IN VERIFICATION OF SUBSCRIBER DATA IS ALLOWED U/S 37(1)? | 138 |
| Section 194-I: Rent | |
| WHETHER PAYMENT OF STORAGE CHARGES IN TANKS IS LIABLE TO TDS u/s 194I OR 194C? | 531 |
| Section 194-IA: Payment on transfer of certain immovable | |
| property other than agricultural land | |
| WHAT ARE THE CONSEQUENCES OF NOT PAYING TDS FOR PROPERTY TRANSACTIONS u/s 194-IA? | 536 |
| Section 194J: Fees for professional or technical services | |
| WHETHER TDS IS TO BE DEDUCTED U/S 194J ON PAYMENT OF INTERCONNECT USER CHARGES TO TELECOM COMPANIES | 537 |
| WHETHER COMMISSIONER CAN IMPOSE HIS UNDERSTAN-DING OF EXTENT OF ENQUIRY BY REVISION U/S 263? | 368 |
| Section 195: Other sums | |
| WHETHER REIMBURSEMENT OF SALARY EXPENSE BY ASSOCIATED ENTERPRISES COMES UNDER DEFINITION OF FEES FOR TECHNICAL SERVICES? | 37 |
| WHETHER THERE IS LIABILITY TO DEDUCT TDS U/S 195 IF AMOUNT CANNOT BE TAXED IN HANDS OF PAYEE? | 527 |
| WHETHER DEVELOPMENT FOR COMPUTER SOFTWARE, WEB HOSTING SERVICES COME IN DEFINITION OF ROYALTY & FTS? | 148 |
| WHETHER THERE IS TDS LIABILITY U/S 195 ON PAYMENTS WHICH ARE NOT CHARGABLE TO TAX IN INDIA? | 151 |
| WHETHER INTEREST CAN BE COLLECTED FROM DEDUCTOR U/S 201(1A) IF DEDUCTEE IS ASSESSED FOR LOSS? | 538 |
| WHETHER TAXABILITY OF PAYEE IN FUTURE CAN DETERMINE WHETHER PAYER IS ASSESSEE IN DEFAULT FOR TDS? | 538 |
| WHETHER THERE IS TIME LIMIT FOR PASSING ORDER FOR DEFAULT IN TDS U/S 201 | 539 |
| Section 197: Certificate for deduction at lower rate | |
| CAN APPLICATION OF NIL TDS MAY BE REJECTED MERELY ON BASIS OF DRAFT ASSESSMENT ORDER FOR OTHER A.Y? | 540 |
| Section 199: Credit for tax deducted | |
| WHETHER TAX CAN BE RECOVERED FROM EMPLOYEE IF EMPLOYER FAILS TO PAY TDS? | 542 |
| Section 200A: Processing of statements of tax deducted at source | |
| WHETHER LATE FEES u/s 234E MAY BE LEVIED FOR THE PERIOD BETWEEN 01.07.2012 TO 01.06.2015? | 543 |
| Section 201: Consequences of failure to deduct or pay | |
| WHETHER TDS IS DEDUCTIBLE AT THE TIME OF OFFER OF ESOP OR ALLOTMENT OF ESOP? | 102 |
| WHETHER THERE IS LIABILITY TO DEDUCT TDS U/S 195 IF AMOUNT CANNOT BE TAXED IN HANDS OF PAYEE? | 527 |
| WHAT ARE THE CONSEQUENCES OF NOT PAYING TDS FOR PROPERTY TRANSACTIONS u/s 194-IA? | 536 |
| WHETHER REVENUE CAN DEMAND REMAND OF CASE TO CORRECT THE BASIS OF CHARGE AGAINST THE ASSESSEE? | 544 |
| WHETHER ASSESSEE WHO IS TECHNOLOGY SERVICE PROVIDER IN CAB HAILING MARKET IS REQUIRED TO DEDUCT TDS? | 532 |
| WHETHER INTEREST CAN BE COLLECTED FROM DEDUCTOR U/S 201(1A) IF DEDUCTEE IS ASSESSED FOR LOSS? | 538 |
| WHETHER LIMITATION U/S 201 FOR PASSING ORDERS WILL APPLY TO PAYMENTS TO NON-RESIDENTS ALSO? | 545 |
| WHETHER PENALTY CAN BE LEVIED FOR NON-PAYMENT OR DELAYED PAYMENT OF TDS IF IT HAS BEEN DEDUCTED? | 547 |
| WHETHER THERE IS TIME LIMIT FOR PASSING ORDER FOR DEFAULT IN TDS U/S 201 | 539 |
| Section 205: Bar against direct demand on assessee | |
| WHETHER TAX CAN BE RECOVERED FROM EMPLOYEE IF EMPLOYER FAILS TO PAY TDS? | 542 |
| WHETHER ASSESSEE CAN BE DENIED TDS CREDIT IF TDS NOT DEPOSITED BY DEDUCTOR? | 548 |
| WHETHER TDS NOT DEPOSITED BY DEDUCTOR CAN BE RECOVERED FROM DEDUCTEE? | 528 |
| Section 206AA: Requirement to furnish Permanent Account Number | |
| WHETHER SECTION 206AA HAS THE OVERRIDING EFFECT OVER DOUBLE TAXATION AVOIDANCE AGREEMENT? | 549 |
| Section 206C: Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | |
| WHETHER EMPTY LIQUOR BOTTLES COME UNDER DEFINITION OF SCRAP U/S 206C? | 550 |
| Section 220: When tax payable and when assessee deemed in default | |
| RECOVERY PROCEEDINGS AGAINST DIRECTORS NOT TO BE INITIATED CASUALLY OR MECHANICALLY | 522 |
| WHETHER HIGH COURT MAY GRANT COMPLETE STAY IF APPEAL NOT DECIDED AND STAY REJECTED? | 552 |
| WHETHER INTEREST U/S 220(2) CAN BE WAIVED BY PCCIT IF CONDITIONS ARE MET? | 553 |
| WHETHER THERE IS AUTOMATIC STAY OF RECOVERY PROCEEDINGS UNTIL DISPOSAL OF STAY APPLICATION BY A.O.? | 554 |
| Section 226: Other modes of recovery | |
| WHETHER THE RIGHT OF SECURED CREDITOR CREATED BEFORE NOTICE OF ITD PREVAIL OVER INCOME TAX DEMAND? | 555 |
| WHETHER THERE IS AUTOMATIC STAY OF RECOVERY PROCEEDINGS UNTIL DISPOSAL OF STAY APPLICATION BY A.O.? | 554 |
| Section 234B: Interest for defaults in payment of advance tax | |
| CAN INTEREST BE WAIVED WHEN SUBSTANTIAL TIME IS LOST IN LITIGATION AT DIFFERENT APPELLATE FORUMS? | 556 |
| WHETHER SOLE SELLING AGENT ALWAYS MEAN DEPENDENT AGENT PERMANENT ESTABLISHMENT OF ASSESSEE? | 557 |
| WHETHER ADVANCE TAX PAID FOR SUBSEQUENT YEAR CAN BE CONSIDERED IN CALCULATING INTEREST U/S 234B? | 558 |
| Section 234E: Fee for default in furnishing statements | |
| WHETHER LATE FEES u/s 234E MAY BE LEVIED FOR THE PERIOD BETWEEN 01.07.2012 TO 01.06.2015? | 543 |
| Section 237: Refunds | |
| WHETHER ASSESSEE IS ENTITLED TO INTEREST ON REFUND u/s 244A IN CASE OF DTVSV SCHEME 2020? | 559 |
| WHETHER IGNORANCE OF LAW IS AN EXCUSE FOR ALLOWING CONDONATION OF DELAY IN FILING RETURN OF INCOME? | 306 |
| WHETHER TDS NOT DEPOSITED BY DEDUCTOR CAN BE RECOVERED FROM DEDUCTEE? | 528 |
| Section 244A: Interest on refunds | |
| WHETHER ASSESSEE MAY ASK HIGHER RATE OF INTEREST ON REFUNDS THAN MENTIONED IN SECTION 244A? | 560 |
| WHETHER ASSESSEE IS ENTITLED TO INTEREST ON REFUND u/s 244A IN CASE OF DTVSV SCHEME 2020? | 559 |
| WHETHER INTEREST IS PAYABLE U/S 244A ON REFUND DUE TO EXCESS SELF-ASSESSMENT TAX PAID? | 561 |
| Section 245C: Application for settlement of cases | |
| WHETHER ASSESSEE CAN FILE APPLICATION U/S 245C BETWEEN 01.02.2021 TO 31.03.2021 BEFORE SETTLEMENT COMMISSION | 563 |
| Section 245D: Procedure on receipt of an application under section 245C | |
| WHETHER NOTICE U/S 148 CAN BE ISSUED FOR YEAR FOR WHICH SETTLEMENT COMMISSION HAS PASSED THE ORDER? | 421 |
| Section 245R: Procedure on receipt of application | |
| WHETHER CASE CAN BE RE-OPENED U/S 148 ON THE BASIS OF ADVANCE RULING IN CASE OF OTHER ASSESSEE? | 419 |
| Section 245S: Applicability of advance ruling | |
| WHETHER CASE CAN BE RE-OPENED U/S 148 ON THE BASIS OF ADVANCE RULING IN CASE OF OTHER ASSESSEE? | 419 |
| Section 246A: Appealable orders before Commissioner (Appeals) | |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| WHETHER APPEAL AGAINST 143(1) ORDER CAN BE FILED U/S 246A IF CREDIT OF TDS DENIED IN 143(1) ORDER? | 359 |
| CAN CASH SEIZED DURING ELECTION FOR WHICH ASSESSMENT COMPLETED & ADDITION MADE BE CLAIMED IN WRIT? | 564 |
| WHETHER THERE IS AUTOMATIC STAY OF RECOVERY PROCEEDINGS UNTIL DISPOSAL OF STAY APPLICATION BY A.O.? | 554 |
| Section 248: Appeal by a person denying liability to deduct tax in certain cases | |
| CAN REFUND BE GIVEN TO ASSESSEE PAYING INCOME WHO HAS BORNE TDS IF PAYEE IS NOT LIABLE TO TAX? | 565 |
| Section 249: Form of appeal and limitation | |
| CAN CIT(A) REJECT APPEAL FOR NON-PAYMENT OF TAX ON REGULAR ASSESSMENT CREATED THROUGH SECTION 156 NOTICE | 567 |
| Section 250: Procedure in appeal | |
| WHETHER CIT(A) IS BOUND TO PASS ORDER AS PER EVIDENCE AVAILABLE & NOT TO DISMISS APPEAL IN LIMINE? | 568 |
| WHETHER ALL APPEALS RELATED TO SAME ASSESSEE OUT OF COMMON ORDER SHOULD BE ALLOTTED TO SAME CIT(A)? | 572 |
| WHETHER A.O. IS DUTY BOUND TO COLLECT INFORMATION FROM HIS OWN RECORDS IF ASSESSEE IS UNRESPONSIVE? | 204 |
| WHETHER CIT(A) AFTER CALLING REMAND REPORT CAN REJECT APPEAL ON GROUND OF LIMITATION? | 360 |
| CAN CIT(A) DISMISS AN APPEAL FOR NON PROSECUTION, WITHOUT DISCUSSING THE MERITS OF THE CASE? | 569 |
| WHETHER ASSESSEE CAN TAKE PLEA OF NOT ARGUING HIS MATTER PROPERLY BEFORE A.O. FOR RESTORING MATTER? | 570 |
| WHETHER DELAY OF 9 YEARS CAN BE ALLOWED FOR FILLING APPEAL? | 571 |
| WHAT ARE THE BASIC PRINCIPLES OF CONDONATION FOR FILING LATE APPEALS? | 573 |
| WHETHER DEPARTMENT CAN SEEK DELAY OF 498 DAYS IN A CASUAL MANNER BEFORE HIGH COURT? | 587 |
| WHETHER DELAY OF 1526 DAYS IN APPEAL MAY BE CONDONED ON GROUND OF WRONG ADVICE OF PROFESSIONAL | 599 |
| WHETHER DELAY IN FILING APPEALS BY DEPARTMENT MAY BE CONDONED DUE TO PROCEDURAL CONSTRAINTS? | 678 |
| Section 251: Powers of the Commissioner (Appeals) | |
| WHETHER CIT(A) AFTER CALLING REMAND REPORT CAN REJECT APPEAL ON GROUND OF LIMITATION? | 360 |
| WHETHER CIT(A) HAS POWER BEYOND THE SUBJECT MATTER OF ASSESSMENT AND ASSESS NEW SOURCE OF INCOME? | 574 |
| WHETHER CIT(A) HAS THE POWER OF REMANDING MATTER TO A.O. FOR FRESH CONSIDERATION? | 575 |
| WHETHER DIRECTING A.O. TO VERIFY & ALLOW CLAIM TANTAMOUNT TO SETTING ASIDE OR REMANDING MATTER TO AO | 192 |
| Section 252: Appellate Tribunal | |
| WHETHER APPEAL TO BE HEARD BY ITAT BENCH WITHIN WHOSE JURISDICTION A.O PASSED ASSESSMENT ORDER? | 318 |
| Section 253: Appeals to the Appellate Tribunal | |
| WHETHER EXCESS FEES PAID FOR FILING APPEALS TO ITAT IS TO BE REFUNDED TO ASSESSEE? | 577 |
| WHETHER INCOME OF ASSESSEE CAN BE OVER ASSESSED EVEN IF THERE IS MISTAKE OF ASSESSEE? | 220 |
| WHETHER OFFICE MEMORANDUM CARVING OUT EXCEPTIONS TO THE LIMITS FOR APPEALS HAVE RETROSPECTIVE EFFECT | 577 |
| Section 254: Orders of Appellate Tribunal | |
| WHETHER MONETARY LIMITS FOR NOT FILING APPEALS HAVE VERY LIMITED SCOPE? | 579 |
| WHETHER M.A. BY REVENUE CAN BE ALLOWED BY RELYING SC JUDGE IN THE CASE OF CHECKMATE SERVICES P. LTD? | 580 |
| WHETHER TIME FOR PASSING T.P.O. ORDER IS TO BE TAKEN 2 MONTHS AS PER CIRCULAR OR 60 DAYS AS PER ACT? | 289 |
| WHETHER DEDUCTION U/S 80-IC BE DENIED IN 263 PROCEEDING IF ALLOWED IN PRECEEDING & SUCCEEDING YEAR? | 271 |
| CAN EXEMPTION u/s 10(6)(viii) BE CLAIMED THROUGH RECTIFICATION u/s 154 FOR SALARY ON A FOREIGN SHIP? | 49 |
| WHETHER NOT FOLLOWING THE CIRCULAR BY CIT(A) CAN BE HELD A CHALLENGE TO THE VIRES OF THE CIRCULAR? | 166 |
| WHETHER ITAT SHOULD SET ASIDE EX-PARTE ORDER EVEN AFTER SIX MONTHS AS PER RULE 24 OF ITAT RULES? | 581 |
| WHETHER ADDITIONAL GROUND CAN BE TAKEN IF S.C. DECISION WAS NOT AVAILABLE EARLIER? | 582 |
| WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS? | 583 |
| WHETHER EXTENDED PERIOD OF LIMITATION U/S 153 WILL BE AVAILABLE IF ORDER OF TPO IS TIME BARRED? | 292 |
| WHETHER DEPARTMENT CAN FILE RECTIFICATION AFTER S.C DECISION IN CHECK MATE SERVICES PRIVATE LIMITED? | 126 |
| WHETHER ASSESSEE CAN CLAIM NEW CLAIM BEFORE CIT(A) FIRST TIME WITHOUT REVISING RETURN OF INCOME? | 584 |
| WHETHER FAILURE TO ADJUDICATE LEGAL GROUND IS MISTAKE APPARENT FROM RECORD FOR MA TO BE FILED? | 585 |
| WHETHER NOTICE U/S 148 CAN BE HELD INVALID SIMPLY BECAUSE SIGNATURE IS IN THE FORM OF CURVED LINE? | 438 |
| Section 255: Procedure of Appellate Tribunal | |
| WHETHER APPEAL TO BE HEARD BY ITAT BENCH WITHIN WHOSE JURISDICTION A.O PASSED ASSESSMENT ORDER? | 318 |
| Section 260A: Appeal to High Court | |
| WHETHER A DOCUMENT IS INCRIMINATING OR NOT IS A QUESTION OF FACT OR SUBSTANTIAL QUESTION OF LAW? | 496 |
| SHORT CONDONATION WITH EXCUSE IS NOT ALLOWED WHILE LONG CONDONATION WITH EXPLANATION CAN BE ALLOWED | 586 |
| WHETHER RENDITION OF SERVICES ACCEPTED IN ONE YEAR CAN IPSO FACTO BE ACCEPTED IN ANOTHER YEAR? | 282 |
| PRIOR TO 01.04.2013, PARTNERS’ CONTRIBUTION CANNOT BE ADDED U/S 68 IN THE HANDS OF FIRM? | 210 |
| WHETHER DEPARTMENT CAN SEEK DELAY OF 498 DAYS IN A CASUAL MANNER BEFORE HIGH COURT? | 587 |
| WHETHER CIT(A) HAS THE POWER OF REMANDING MATTER TO A.O. FOR FRESH CONSIDERATION? | 575 |
| WHETHER PENALTY U/S 271AAB CAN BE DELETED BY TRIBUNAL WITHOUT DISTINGUISHING THE FACTS OF THE CASE? | 588 |
| WHETHER ADDITIONS FOR PENNY STOCK JUSTIFIED IN ABSENCE OF ADVERSE FINDINGS FROM SEBI? | 216 |
| WHETHER PURCHASES ARE BOGUS OR NOT ON BASIS OF REPORT OF SALE TAX DEPARTMENT IS A QUESTION OF LAW? | 392 |
| WHETHER THERE IS ABSOLUTE PROPOSITION THAT DETERMINATION OF ALP IS NOT A SUBSTANTIAL QUESTION OF LAW | 589 |
| WHETHER APPEAL BEFORE HIGH COURT CAN BE FILED BY DEPARTMENT IF TAX EFFECT IS BELOW ONE CRORE? | 369 |
| Section 263: Revision of orders prejudicial to revenue | |
| WHETHER AFFILIATION BY A REGULATORY AUTHORITY ARE ESSENTIAL ATTRIBUTES OF EDUCATION u/s 2(15)? | 6 |
| WHETHER PROVISIONS OF SECTION 50C ARE APPLICABLE WHEN PRICE OF LAND IS FIXED BY BANK & NOT ASSESSEE? | 183 |
| CAN ORDER u/s 153A BE REVISED u/s 263 WITHOUT REVISING APPROVAL u/s 153D BY JOINT COMMISSIONER? | 495 |
| WHETHER COMMISSIONER CAN EXERCISE HIS POWER u/s 263 JUST BECAUSE HE HAS A DIFFERENT VIEW THAN AO? | 260 |
| WHETHER PROVISIONS OF SECTION 56(2)(viib) ARE APPLICABLE TO A RIGHT ISSUE? | 198 |
| WHETHER COMMISSIONER HAS POWER TO REVISE U/S 263 AN ISSUE WHICH IS SUBJECT MATTER OF AN APPEAL? | 170 |
| WHETHER FAILURE TO DISCLOSE LTCG ON SHARES EXEMPT U/S 10(38) IN RETURN IS PREJUDICIAL TO REVENUE? | 68 |
| WHETHER REVISION U/S 263 CAN BE TRIGERED FOR EVERY SHORT ENQUIRY OR WHERE A.O. HAS TAKEN A PLAUSIBLE VIEW? | 592 |
| WHETHER REVISION U/S 263 IS POSSIBLE WHEN COMMISSIONER IS SATISFIED WITH EXPLANATION OF ASSESSEE? | 593 |
| WHAT ARE THE BASIC PRINCIPLES TO SUGGEST AN ORDER AS ERRONEOUS U/S 263? | 594 |
| CAN EXEMPTION U/S 54 BE DENIED IF SUM IS NOT DEPOSITED IN CGAS BUT INVESTED IN SPECIFIED TIME? | 189 |
| WHETHER ASSESSMENT/ADDITION CAN BE REDUCED IN PERSUANCE TO SECTION 263 REVISION PRECEEDINGS? | 595 |
| WHETHER ASSESSEE CAN CLAIM DEDUCTION U/S 264 WHICH IS NOT CLAIMED IN RETURN OF INCOME AND ASSESSMENT? | 263 |
| WHETHER DEDUCTION U/S 80-IC BE DENIED IN 263 PROCEEDING IF ALLOWED IN PRECEEDING & SUCCEEDING YEAR? | 271 |
| WHETHER REVISION U/S 263 CAN BE DONE FOR DIVIDEND DISTRIBUTION TAX FOR AN ORDER PASSED U/S 143(3) | 297 |
| WHETHER REVISION U/S 263 IS POSSIBLE ON AN ISSUE WHICH WAS NOT PART OF LIMITED SCRUTINY? | 596 |
| WHETHER A PIECEMEAL CHALLENGE TO ORDER ON ONE OF GROUNDS ON WHICH RELIEF IS GRANTED IS MAINTAINABLE? | 597 |
| WHETHER REVISION U/S 263 CAN BE DONE EVEN IF A.O. ASKED FOR INFORMATION WHICH WAS PARTLY SUPPLIED? | 598 |
| WHETHER INTEREST INCOME FORMS PART OF BUSINESS INCOME FOR ADMISSIBLE DEDUCTION U/S 40(B)(V)? | 153 |
| WHETHER SURVEY OPERATIONS AT ASSESSEE ALONE CAN BE BASIS FOR DEEMING PROVISIONS U/S 68 OR 69? | 216 |
| WHETHER DELAY OF 1526 DAYS IN APPEAL MAY BE CONDONED ON GROUND OF WRONG ADVICE OF PROFESSIONAL | 599 |
| WHETHER REVENUE COULD COMPEL ASSESSEE TO CHOOSE PARTICULAR METHOD OF VALUATION I.E. NAV METHOD? | 601 |
| WHETHER SECTION 56(2)(viib) IS APPLICABLE TO SHARES ISSUED TO 100% HOLDING COMPANY? | 201 |
| WHETHER EMPLOYEE OF ASSESSEE CAN BE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WITHOUT AUTHORISATION? | 601 |
| WHETHER REVISION FOR ISSUES NOT COVERED IN REASSESSMENT IS TO BE RECKONED FROM DATE OF REASSESSMENT? | 602 |
| WHETHER AMOUNT PAID FOR PERSONAL DISPUTE OF SHAREHOLDERS CAN BE COST OF IMPROVEMENT? | 193 |
| WHETHER COMMISSIONER CAN IMPOSE HIS UNDERSTANDING OF EXTENT OF ENQUIRY BY REVISION U/S 263? | 368 |
| WHETHER APPEAL BEFORE HIGH COURT CAN BE FILED BY DEPARTMENT IF TAX EFFECT IS BELOW ONE CRORE? | 369 |
| WHETHER A.O CAN CONTINUE WITH U/S 263 IF ASSESSEE HAS FILED APPEAL AGAINST ORDER U/S 263 WITH ITAT? | 603 |
| WHETHER ADDITIONS U/S 69C FOR UNEXPLAINED EXPENDITURE CAN BE DONE FOR REPAYMENT OF LOAN? | 224 |
| Section 264: Revision of other orders | |
| CAN REVISION u/s 264 BE FILED IF SOME AMOUNT MISTAKENLY TREATED AS INCOME IN RETURN OF INCOME? | 604 |
| WHETHER AN INTIMATION u/s 143(1) IS AMENABLE TO REVISIONAL JURISDICTION U/S 264? | 357 |
| CAN ASSESSEE CLAIM INDEXED COST OF IMPROVEMENT FOR FIRST TIME IN REVISION APPLICATION U/S 264? | 364 |
| WHETHER COMMISSIONER TO ALLOW CONDONATION u/s 264 IF CIT(A) TAKES TOO MUCH TIME TO TAKE DECISION? | 605 |
| WHETHER FACT THAT ASSESSEE WOULD HAVE TO PAY MORE TAX IF CONDONATION NOT ALLOWED IS GENUINE HARDSHIP | 270 |
| WHETHER REVISION U/S 264 IS POSSIBLE WHEN ASSESSEE HAS ALREADY FILED WRIT PETITION? | 606 |
| WHETHER ASSESSEE CAN CLAIM DEDUCTION U/S 264 WHICH IS NOT CLAIMED IN RETURN OF INCOME AND ASSESSMENT? | 263 |
| WHETHER ASSESSEE CAN PUT FORTH A LEGITIMATE CLAIM FIRST TIME U/S 264 BEFORE COMMISSIONER? | 607 |
| WHETHER ASSESSEE CAN OPT FOR SECTION 264 REVISION IF EXEMPT INCOME WRONGLY INCLUDED IN RETURN? | 608 |
| WHETHER CIT CAN REJECT REVISION U/S 264 ON THE GROUND THAT WRIT OF THE ASSESSEE HAS BEEN DISMISSED? | 609 |
| Section 268A: Filing of appeal or application for | |
| reference by income-tax authority | |
| WHETHER NOT FOLLOWING THE CIRCULAR BY CIT(A) CAN BE HELD A CHALLENGE TO THE VIRES OF THE CIRCULAR? | 166 |
| WHETHER APPEAL BEFORE HIGH COURT CAN BE FILED BY DEPARTMENT IF TAX EFFECT IS BELOW ONE CRORE? | 369 |
| Section 269SS: Mode of taking or accepting certain loans, | |
| deposits and specified sum | |
| WHETHER ASSESSEE TO APPROACH REGISTRAR FOR MODIFICATION IN SALE DEED TO AVOID PENALTY U/S 271D? | 610 |
| WHETHER VIOLATION OF 269SS OR 271D WOULD RENDER TRANSACTION UNENFORCEABLE U/S 138 OF NIA, ACT, 1881? | 685 |
| CAN PENALTY BE LEVIED IN A.Y. 17-18 U/S 271D FOR DEFAULT COMMITTED IN A.Y 16-17 | 611 |
| WHETHER TAX ADMINISTRATION SHOULD ADVICE & HELP PEOPLE TO ENSURE THAT THEY STAY WITHIN BOUNDS OF LAW | 612 |
| Section 269ST: Mode of undertaking transactions | |
| WHETHER PENALTY U/S 271DA MAY BE LEVIED JUST BECAUSE OF TECHNICAL & VENIAL BREACH OF PROVISIONS? | 613 |
| Section 270A: Penalty for under-reporting and misreporting of income | |
| WHETHER FINDINGS RECORDED IN THE ASSESSMENT PROCEEDINGS ARE CONCLUSIVE FOR PENALTY PROCEEDINGS? | 614 |
| WHETHER PENALTY IS LEVIABLE ONLY BECAUSE ASSESSEE FILED FORM 68 NOT IN TIME? | 616 |
| WHETHER PENALTY U/S 270A IS AUTOMATIC OR IT IS PADONABLE? | 617 |
| CAN PENALTY FOR MISREPORTING U/S 270A(9) CAN BE IMPOSED WHERE ASSESSEE HIMSELF COME UP WITH ADDITION | 618 |
| WHETHER INCOME SHOWN UNDER HOUSE PROPERTY INSTEAD OF BUSINESS INCOME IS UNDER REPORTING OF INCOME? | 619 |
| Section 270AA: Immunity from imposition of penalty, etc. | |
| WHETHER PENALTY IS LEVIABLE ONLY BECAUSE ASSESSEE FILED FORM 68 NOT IN TIME? | 616 |
| CAN PENALTY FOR MISREPORTING U/S 270A(9) CAN BE IMPOSED WHERE ASSESSEE HIMSELF COME UP WITH ADDITION | 618 |
| Section 271: Failure to furnish returns, | |
| comply with notices, concealment of income, etc. | |
| CAN INITIATION OF PENALTY PROCEEDINGS BE LEFT TO THE WHIMS OF THE REVENUE U/S 275? | 621 |
| WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION? | 621 |
| Section 271(1)(c): Concealed particulars of income or | |
| furnished inaccurate particulars of income | |
| WHETHER PENALTY u/s 271(1)(c) IS ATTRACTED WHERE ADDITION IS ON ESTIMATE BASIS FOR BOGUS PURCHASES? | 464 |
| WHETHER MERELY CLAIMING HIGHER DEPRECIATION WILL TANTAMOUNT TO FURNISHING INACCURATE PARTICULARS? | 623 |
| WHETHER PENALTY CAN BE LEVIED ON AN ISSUE WHERE ASSESSEE CLAIMED SOME AMOUNT AND CIT(A) ALSO CONFIRMED ASSESSEE’S POINT OF VIEW IN QUANTUM APPEAL? | 624 |
| WHETHER PENALTY CAN BE LEVIED ON A MATTER WHICH IS ADMITTED AS A QUESTION OF LAWS BY THE HIGH COURT? | 625 |
| WHETHER EXCESS FEES PAID FOR FILING APPEALS TO ITAT IS TO BE REFUNDED TO ASSESSEE? | 577 |
| WHETHER A.O. AND CIT(A) CAN CONFIRM PENALTY WHEN QUANTUM APPEAL ARE PENDING WITH CIT(A)? | 626 |
| WHETHER PENALTY ON PORTION OF LOSS CONVERTED INTO PROFITS IS JUSTIFIED? | 627 |
| WHETHER ASSESSEE’S REQUEST TO BE ASSESSED AT NIL INSTEAD OF LOSS CAN SAVE HIM FROM PENALTY? | 628 |
| WHETHER PENALTY LEVIED U/S 271(1)(c) INSTEAD OF SECTION 271AAA IS JUSTIFIED | 629 |
| WHETHER PENALTY IS LEVIABLE U/S 271(1)(c) WHEN ADDITION FOR BOGUS PURCHASES IS MADE ON SOME % BASIS? | 629 |
| WHETHER VAT AUTHORITIES ACCEPTING CASH SALES SUFFICIENT GROUND TO HOLD THAT CASH SALES ARE GENUINE? | 272 |
| WHETHER A.O. CAN LEVY PENALTY ON INCOME DECLARED IN RESPONSE TO NOTICE U/S 148? | 433 |
| WHETHER PENALTY IS LEVIABLE MERELY BASED ON CONFIRMATION OF ADDITION IN QUANTUM PROCEEDINGS? | 100 |
| WHETHER PENALTY IS LIABLE TO BE DELETED IF NOTICE IS VAGUE EVEN IF ORDER IS WITH CORRECT SECTION? | 630 |
| Section 271A: Failure to keep, | |
| maintain or retain books of account, documents, etc. | |
| WHETHER PENALTY FOR BOTH NON MAINTENANCE OF BOOKS AND FAILURE TO GET ACCOUNTS AUDITED CAN BE LEVIED | 168 |
| CAN PENALTY U/S 271A R.W.S 44AA CAN BE LEVIED WITHOUT A FINDING THAT ASSESSEE IS CARRYING BUSINESS? | 632 |
| WHETHER PENALTY FOR FAILURE TO GET BOOKS AUDITED BE LEVIED, IF PENALTY LEVIED TO MAINTAIN BOOKS? | 633 |
| Section 271AA: Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | |
| WHETHER 1ST YEAR OF PROVISION AND WRONG ADVICE CAN BE A REASONABLE CAUSE FOR NOT TO LEVY PENALTY? | 295 |
| Section 271AAA: Penalty where search has been initiated | |
| WHETHER ASSESSEE HAS TO SUBSTANTIATE MANNER IN WHICH INCOME IS DERIVED TO AVOID PENALTY u/s 271AAA? | 325 |
| WHETHER PENALTY LEVIED U/S 271(1)(c) INSTEAD OF SECTION 271AAA IS JUSTIFIED | 629 |
| WHETHER PENALTY IS LIABLE TO BE DELETED IF NOTICE IS VAGUE EVEN IF ORDER IS WITH CORRECT SECTION? | 630 |
| Section 271AAB: Penalty where search has been initiated | |
| WHETHER FINDINGS RECORDED IN THE ASSESSMENT PROCEEDINGS ARE CONCLUSIVE FOR PENALTY PROCEEDINGS? | 614 |
| WHETHER EVERY INCOME SURRENDERED DURING SEARCH IS UNDISCLOSED INCOME FOR PENALTY U/S 271AAB? | 329 |
| WHETHER PENALTY U/S 271AAB CAN BE DELETED BY TRIBUNAL WITHOUT DISTINGUISHING THE FACTS OF THE CASE? | 588 |
| Section 271B: Failure to get accounts audited | |
| WHETHER PENALTY FOR BOTH NON MAINTENANCE OF BOOKS AND FAILURE TO GET ACCOUNTS AUDITED CAN BE LEVIED | 168 |
| WHETHER PENALTY FOR FAILURE TO GET BOOKS AUDITED BE LEVIED, IF PENALTY LEVIED TO MAINTAIN BOOKS? | 633 |
| WHETHER CHANGE OF AUDITOR IS A REASONABLE CAUSE FOR DELAY IN FILLING TAX AUDIT REPORT? | 169 |
| WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)? | 57 |
| WHETHER DATA CRASHED IS A REASONABLE CAUSE TO AVOID PENALTY FOR FAILURE TO GET TAX AUDIT ON TIME? | 634 |
| Section 271C: Penalty for failure to deduct tax at source | |
| WHETHER PENALTY CAN BE LEVIED FOR NON-PAYMENT OR DELAYED PAYMENT OF TDS IF IT HAS BEEN DEDUCTED? | 547 |
| Section 271CA: Penalty for failure to collect tax at source | |
| WHETHER PENALTY U/S 271CA IS SUSTAINABLE WHERE QUANTUM APPEAL HAS BEEN ALLOWED? | 635 |
| Section 271D: Penalty for failure to comply with the | |
| provisions of section 269SS | |
| WHETHER ASSESSEE TO APPROACH REGISTRAR FOR MODIFICATION IN SALE DEED TO AVOID PENALTY U/S 271D? | 610 |
| WHETHER VIOLATION OF 269SS OR 271D WOULD RENDER TRANSACTION UNENFORCEABLE U/S 138 OF NIA, ACT, 1881? | 685 |
| WHAT IS PERIOD OF LIMITATION FOR IMPOSING PENALTY IF ASSESSEE HAS NOT FILED APPEAL AGAINST ADDITION? | 636 |
| CAN PENALTY BE LEVIED IN A.Y. 17-18 U/S 271D FOR DEFAULT COMMITTED IN A.Y 16-17 | 611 |
| WHETHER TAX ADMINISTRATION SHOULD ADVICE & HELP PEOPLE TO ENSURE THAT THEY STAY WITHIN BOUNDS OF LAW | 612 |
| Section 271DA: Penalty for failure to comply with | |
| provisions of section 269ST | |
| WHETHER PENALTY U/S 271DA MAY BE LEVIED JUST BECAUSE OF TECHNICAL & VENIAL BREACH OF PROVISIONS? | 613 |
| Section 273B: Penalty not to be imposed in certain cases | |
| WHETHER 1ST YEAR OF PROVISION AND WRONG ADVICE CAN BE A REASONABLE CAUSE FOR NOT TO LEVY PENALTY? | 295 |
| WHETHER PENALTY U/S 271AAB CAN BE DELETED BY TRIBUNAL WITHOUT DISTINGUISHING THE FACTS OF THE CASE? | 588 |
| WHETHER TAX ADMINISTRATION SHOULD ADVICE & HELP PEOPLE TO ENSURE THAT THEY STAY WITHIN BOUNDS OF LAW | 612 |
| Section 274: Procedure | |
| WHETHER FINDINGS RECORDED IN THE ASSESSMENT PROCEEDINGS ARE CONCLUSIVE FOR PENALTY PROCEEDINGS? | 614 |
| WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION? | 621 |
| Section 275: Bar of limitation for imposing penalties | |
| CAN INITIATION OF PENALTY PROCEEDINGS BE LEFT TO THE WHIMS OF THE REVENUE U/S 275? | 621 |
| WHAT IS PERIOD OF LIMITATION FOR IMPOSING PENALTY IF ASSESSEE HAS NOT FILED APPEAL AGAINST ADDITION? | 636 |
| WHETHER LIMITATION FOR PENALTY STARTS FROM INITIATION OF PROCEEDINGS OR FROM DATE OF APPROVAL? | 637 |
| Section 276B: Failure to pay tax to the credit of | |
| Central Government under Chapter XII-D or XVII-B | |
| WHETHER PROSECUTION FOR LATE DEPOSIT OF TDS SUSTAINABLE IF DELAY IS BEYOND CONTROL OF ASSESSEE? | 639 |
| WHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS? | 24 |
| WHETHER BEING DIRECTOR IS SUFFICIENT TO FACE THE TRIAL U/S 276B AND 278B? | 640 |
| WHETHER ASSESSEE IS A PRINCIPAL OFFICER FOR LAUNCHING PROSECUTION CAN BE DECIDED BY COURT IN A WRIT? | 640 |
| WHETHER SEPARATE NOTICE TO DIRECTORS IS NECESSARY FOR INITIATING PROSECUTION U/S 276B? | 641 |
| WHETHER CRIMINAL PROCEEDINGS FOR PROSECUTION FOR TDS LATE DEPOSIT OF LESS THAN Rs. 50,000 IS JUSTIFIED | 642 |
| WHETHER PENALTY CAN BE LEVIED FOR NON-PAYMENT OR DELAYED PAYMENT OF TDS IF IT HAS BEEN DEDUCTED? | 547 |
| Section 276C: Wilful attempt to evade tax, etc. | |
| WHETHER DELAYED PAYMENT OF SELF-ASSESSMENT TAX CAN LAND ASSESSEE INTO PROSECUTION PROCEEDINGS? | 643 |
| WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION? | 621 |
| Section 276CC: Failure to furnish returns of income | |
| WHETHER PROSECUTION U/S 276CC CAN BE DONE IN ABSENCE OF MENS-REA, JUST ON BASIS OF PRESUMPTION? | 645 |
| WHETHER INTEREST PAID BY ASSESSEE IS PRESUMPTION THAT A.O HAS EXTENDED TIME LIMIT FOR FILING RETURN? | 646 |
| WHETHER PROSECUTION U/S 276CC CAN BE DONE IF RETURN FILED BELATED BUT BEFORE ISSUE OF ANY NOTICE? | 344 |
| Section 276D: Failure to produce accounts and documents | |
| WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION? | 621 |
| Section 277: False statement in verification, etc. | |
| WHETHER PROSECUTION MAY CONTINUE IF TRIBUNAL HELD THAT THERE IS NO CONCEALMENT OF INCOME? | 647 |
| WHETHER AGE OF ASSESSEE IS RELEVANT AT TIME OF COMMISSION OF OFFENCE OR AT TIME OF PROSECUTION? | 621 |
| Section 278AA: Punishment not to be imposed in certain cases | |
| WHETHER PROSECUTION FOR LATE DEPOSIT OF TDS SUSTAINABLE IF DELAY IS BEYOND CONTROL OF ASSESSEE? | 639 |
| WHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS? | 24 |
| Section 278B: Offences by companies | |
| WHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS? | 24 |
| WHETHER DELAYED PAYMENT OF SELF-ASSESSMENT TAX CAN LAND ASSESSEE INTO PROSECUTION PROCEEDINGS? | 643 |
| WHETHER BEING DIRECTOR IS SUFFICIENT TO FACE THE TRIAL U/S 276B AND 278B? | 640 |
| WHETHER ASSESSEE IS A PRINCIPAL OFFICER FOR LAUNCHING PROSECUTION CAN BE DECIDED BY COURT IN A WRIT? | 640 |
| WHETHER SEPARATE NOTICE TO DIRECTORS IS NECESSARY FOR INITIATING PROSECUTION U/S 276B? | 641 |
| WHETHER CRIMINAL PROCEEDINGS FOR PROSECUTION FOR TDS LATE DEPOSIT OF LESS THAN RS50,000 IS JUSTIFIED | 642 |
| Section 278E: Presumption as to culpable mental state | |
| WHETHER PROSECUTION U/S 276CC CAN BE DONE IN ABSENCE OF MENS-REA, JUST ON BASIS OF PRESUMPTION? | 645 |
| Section 279: Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | |
| WHETHER THERE IS ANY TIME LIMIT FOR FILING COMPOUNDING APPLICATION FOR PROSECUTION u/s 279? | 300 |
| WHETHER THERE IS ANY RESITRICTION ON NUMBER OF COMPOUNDIING APPLICATIONS U/S 279? | 648 |
| Section 282: Service of notice generally | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? | 16 |
| WHETHER ASSESSMENT u/s 147 R.W.S 148 IS VALID WITHOUT VALID SERVICE OF NOTICE AT LATEST ADDRESS? | 408 |
| WHETHER COMMUNICATION OF NOTICE TO BE PRESUMED UPON THE PLACING OF THE NOTICE ON THE E-PORTAL? | 649 |
| WHETHER ORDER WITHOUT SIGNATURE OF A.O. IS A PROCEDURAL FLAW THAT CAN BE CURED SUBSEQUENTLY? | 650 |
| WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148? | 652 |
| WHETHER NOTICE U/S 148 DATED 31.03.2021 RECEIVED BY ASSESSEE ON MAIL ON 06.04.2021 IS A VALID NOTICE | 488 |
| WHETHER NOTICE ISSUED NOT IN COMPLIANCE OF RULE 127 & SECTION 282 IS VALID? | 672 |
| Section 282A: Authentication of notices and other documents | |
| WHETHER ORDER WITHOUT SIGNATURE OF A.O. IS A PROCEDURAL FLAW THAT CAN BE CURED SUBSEQUENTLY? | 650 |
| WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148? | 652 |
| WHETHER NOTICE U/S 148 DATED 31.03.2021 RECEIVED BY ASSESSEE ON MAIL ON 06.04.2021 IS A VALID NOTICE | 488 |
| WHETHER NOTICE IN ITBA PORTAL WOULD AMOUNT TO ISSUE OF NOTICE IN ABSENCE OF EMAIL TO ASSESSEE? | 436 |
| Section 292B: Return of income, etc., not to be invalid on certain grounds | |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS NON-EST? | 367 |
| WHETHER NOTICE U/S 148 CAN BE HELD INVALID SIMPLY BECAUSE SIGNATURE IS IN THE FORM OF CURVED LINE? | 438 |
| WHETHER MISTAKE IN NAME OF ASSESSEE WILL RENDER NOTICE INVALID? | 439 |
| Section 292BB: Notice deemed to be valid in certain circumstances | |
| WHETHER ASSESSMENT u/s 147 R.W.S 148 IS VALID WITHOUT VALID SERVICE OF NOTICE AT LATEST ADDRESS? | 408 |
| WHETHER ORDER WITHOUT SIGNATURE OF A.O. IS A PROCEDURAL FLAW THAT CAN BE CURED SUBSEQUENTLY? | 650 |
| WHETHER REQUIREMENT OF ISSUING NOTICE U/S 143(2) IS NOT THERE IF RETURN U/S 148 NOT FILED ON TIME? | 360 |
| WHETHER CONDITION FOR ISSUE OF NOTICE U/S 143(2) IS ALSO THERE FOR ASSESSMENT U/S 158BC? | 361 |
| WHETHER EMPLOYEE OF ASSESSEE CAN BE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WITHOUT AUTHORISATION? | 601 |
| MISCELLANEOUS | |
| AS-9 | |
| WHETHER THERE IS ACCRUAL OF INCOME IF THERE IS UNCERTAINTY IN RECOVERY OF INT. ON OVERDUE PAYMENTS | 33 |
| Additional Evidence | |
| WHETHER SEEKING REMAND REPORT BY CIT(A) ON ADDITIONAL EVIDENCE IS COMPULSORY IN INTEREST OF JUSTICE? | 671 |
| Additional Grounds | |
| WHETHER MAT IS APPLICABLE TO ASSESSEE ENGAGED IN MAINTAINANCE AND DISTRIBUTION OF ELECTRICITY? | 265 |
| Audit Objection | |
| CAN NOTICE U/S 148 BE ISSUED SOLELY ON THE BASIS OF AUDIT OBJECTION, WITHOUT APPLICATION OF MIND? | 415 |
| Cash Seizure | |
| WHETHER REQUISITIONING POWER U/S 132A CAN BE EXERCISED IF EXCISE OFFICER DEPOSITS CASH IN COURT? | 330 |
| CAN CASH SEIZED DURING ELECTION FOR WHICH ASSESSMENT COMPLETED & ADDITION MADE BE CLAIMED IN WRIT? | 564 |
| Change of Opinion | |
| WHETHER REASSESSMENT IS PERMISSIBLE ON MERE CHANGE OF OPINION IN NEW PROCEDURE UNDER SECTION 148A? | 402 |
| WHETHER AUDIT OBJECTION WHICH IS INTERNAL CAN BE BASIS FOR ISSUING NOTICE U/S 148 UNDER NEW REGIME? | 417 |
| Commission | |
| WHETHER TDS TO BE DEDUCTED ON COMMISSION PAID OUTSIDE INDIA WHEN AGENTS DO NOT HAVE PE IN INDIA? | 149 |
| WHETHER ADDITION OF BOGUS PURCHASE IS JUSTIFIED IN CASE OF ONE TO ONE MAPPING OF PURCHASE & SALE? | 145 |
| Cross Examination | |
| WHETHER CROSS EXAMINATION OF PARTIES CAN BE REQUESTED TO WHOM NOTICES u/s 133(6) ARE ISSUED? | 203 |
| WHETHER NOT PROVIDING CROSS EXAMINATION IS AGAINST PRINCIPLES OF NATURAL JUSTICE? | 370 |
| WHETHER OPPORTUNITY TO CROSS EXAMINE THE WITNESS IS LEGAL RIGHT OF THE ASSESSEE? | 332 |
| WHETHER RIGHT OF CROSS EXAMINATION IS THE VITAL PART OF PRINCIPLES OF NATURAL JUSTICE IN INCOME TAX? | 69 |
| WHETHER IT IS COMPULSORY FOR REVENUE TO FOLLOW DIGITAL EVIDENCE INVESTIGATION MANUAL ISSUED BY CBDT? | 654 |
| WHETHER ADDITIONS ARE JUSTIFIED WITHOUT CROSS EXAMINING THE DEPONENTS OF THE AFFIDAVIT? | 656 |
| WHETHER CROSS EXAMINATION IS A VITAL PART OF ASSESSMENT PROCEEDINGS & CAN LEAD TO ASSESSMENT QUASHED | 442 |
| CSR Expenses | |
| WHETHER CSR EXPENDITURE NOT UNDER OBLIGATION UNDER COMPANIES ACT IS ALLOWABLE U/S 37(1)? | 132 |
| Dead Person | |
| WHETHER IT IS LEGAL OBLIGATION OF LEGAL HEIR TO INTIMATE THE DEATH OF ASSESSEE TO DEPARTMENT? | 520 |
| Dependent Agent | |
| WHETHER SOLE SELLING AGENT ALWAYS MEAN DEPENDENT AGENT PERMANENT ESTABLISHMENT OF ASSESSEE? | 557 |
| Doctorine of Mutuality | |
| WHETHER THERE SHOULD BE COMPLETE IDENTITY BETWEEN CONTRIBUTORS AND PARTICIPANTS FOR PRINCIPLE OF MUTUALITY? | 658 |
| Dump Documents | |
| WHETHER A.O. CAN REFER TO D.V.O. WITHOUT REJECTING BOOKS OF ACCOUNTS OF ASSESSEE? | 389 |
| DVO | |
| WHETHER A.O. CAN REFER TO D.V.O. WITHOUT REJECTING BOOKS OF ACCOUNTS OF ASSESSEE? | 389 |
| ESOP | |
| WHETHER COMPANY CAN CLAIM ESOP EXPENSES u/s 37? | 136 |
| Hedging Transactions | |
| WHETHER TRANSACTIONS TO HEDGE AGAINST POSSIBLE LOSS FROM FLUCTUATION ARE SPECULATIVE U/S 43(5)? | 160 |
| House Property | |
| UNDER WHICH HEAD OF INCOME SECURITY DEPOSIT AGAINST PROPERTY LEASED IF FOFFEITED IS TAXABLE? | 161 |
| JDA | |
| WHETHER POSSESSION GIVEN ONLY FOR PURPOSES OF DEVELOPMENT SUFFICIENT TO CONSIDER IT AS TRANSFER? | 177 |
| Limited Scrutiny | |
| WHETHER A.O. CAN CONDUCT INQUIRY ON A DIFFERENT ISSUE BEFORE CONVERSION INTO COMPLETE SCRUTINY? | 366 |
| Look-out Circular | |
| WHETHER IN ABSENCE OF COGNIZABLE OFFENCE, LOOKOUT NOTICE FOR LONG IS JUSTIFIED? | 660 |
| Other Deductions | |
| ADDITION FOR DELAYED EMPLOYEES’ PROVIDENT FUND CONTRIBUTION DUE TO TECHNICAL GLITCHES UNJUSTIFIED | 128 |
| Original Evidence | |
| WHETHER IT IS COMPULSORY FOR REVENUE TO FOLLOW DIGITAL EVIDENCE INVESTIGATION MANUAL ISSUED BY CBDT? | 654 |
| PAN | |
| WHETHER NOTICE U/S 148 CAN BE ISSUED IN OLD PAN WHEN ASSESSEE HAS INITIMATED ITS SURRENDER? | 428 |
| Penny Stock | |
| WHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING? | 70 |
| WHETHER PRICE OF SHARE ON STOCK EXCHANGE COULD ALWAYS BE LINKED TO THE FINANCIAL STRENGTH OF COMPANY | 72 |
| Permanent Establishment | |
| WHETHER EXISTENCE OF A PERMANENT ESTABLISHMENT IS TO BE DETERMINED ON YEAR TO YEAR BASIS? | 661 |
| Personal Attendance | |
| WHETHER PERSONAL ATTENDANCE CAN BE DISPENSED WITH BY MAGISTRATE IF COMPLAINT IS BASED ON DOCUMENTS? | 681 |
| Personal Hearing | |
| WHETHER PROVIDING OPPORTUNITY OF PERSONAL HEARING IS MANDATORY EVEN IF NOT REQUESTED BY ASSESSEE? | 374 |
| Principle of Mutuality | |
| WHETHER PRINCIPLE OF MUTUALITY WILL APPLY TO INTEREST RECEIVED ON FIXED DEPOSITS BY CLUBS? | 20 |
| WHETHER PRINCIPLE OF MUTUALITY WILL BE LOST JUST BECAUSE SOME AMOUNT IS RECEIVED FROM NON-MEMBERS? | 659 |
| Remand | |
| WHETHER REVENUE CAN DEMAND REMAND OF CASE TO CORRECT THE BASIS OF CHARGE AGAINST THE ASSESSEE? | 544 |
| WHETHER ASSESSEE CAN SEEK REMAND IN ITAT AS A RIGHT WHEN HE HAD NOT PARTICIPATED IN PROCEEDINGS? | 234 |
| Retention Money | |
| WHETHER RETENTION MONEY WILL BE TAXABLE IN YEAR IN WHICH OBLIGATION UNDER CONTRACT WERE FULFILLED? | 29 |
| Revenue Expenditure or Capital Expenditure | |
| CAN ASSESSEE CLAIM AN EXPENDITURE TO BE REVENUE FIRST TIME BEFORE TRIBUNAL IF CAPITALIZED EARLIER? | 146 |
| RTI | |
| WHETHER INFORMATION RELATING TO THIRD PARTY CAN BE GIVEN UNDER RTI ACT, 2005 WITHOUT HIS PERMISSION? | 342 |
| Satisfaction Note | |
| CAN SATISFACTION NOTE BE REJECTED ONLY ON GROUND THAT IT IS WORD TO WORD SAME OF BOTH A.O.? | 508 |
| WHETHER DATE OF SATISFACTION NOTE CAN BE TAKEN AS DATE OF HANDING OVER OF MATERIAL U/S 153C? | 509 |
| Search & Seizure | |
| WHETHER RETENTION OF DOCUMENTS AFTER 30 DAYS OF ASSESSMENT U/S 153A IS ALLOWED U/S 132(8)? | 339 |
| Signature | |
| WHETHER NOTICE ISSUED U/S 148 WITHOUT SIGNATURE WHETHER DIGITALLY OR MANUALLY IS A VALID NOTICE? | 441 |
| Statement | |
| WHETHER ADDITION FOR BOGUS PURCHASE CAN BE MADE WITHOUT POINTING MATERIAL ERRORS IN BOOKS? | 251 |
| WHETHER ADDITION CAN BE MADE MERELY ON BASIS OF STATEMENT WITHOUT INCRIMINATING MATERIAL? | 420 |
| Writ/Constitution of India | |
| WHETHER NOTICE FOR ALL YEARS u/s 153C VALID IF SATISFACTION NOTE REFERS TO ONLY FOR ONE A.Y.? | 324 |
| WHETHER A.O. TO AT LEAST VERIFY BASIC DETAILS FROM ITBA PORTAL BEFORE ISSUE OF NOTICE U/S 148A(b)? | 465 |
| WHETHER PROPERTY MAY BE HELD BENAMI OR PROVISIONALLY ATTACHED MERELY ON THE BASIS OF STATEMENT OF A PERSON? | 686 |
| WHETHER HIGH COURT CAN EXAMINE RELEVANCY OF REASONS IN A WRIT PETITION U/S 148 NOTICE? | 466 |
| CAN REASSESSMENT BE CONTINUED IF GROUND ON WHICH REASSESSMENT WAS INITIATED WAS NO LONGER AVAILABLE? | 400 |
| WHETHER WRIT AGAINST NOTICE U/S 148 CAN BE ENTERTAINED WHEN TIME FOR APPEAL HAS EXPIRED? | 402 |
| WHETHER FAILURE TO DISCLOSE LTCG ON SHARES EXEMPT U/S 10(38) IN RETURN IS PREJUDICIAL TO REVENUE? | 68 |
| WHETHER NATURE OF LOAN AS TERM LOAN OR WORKING CAPITAL HAS ANY RELEVANCE FOR TAXABILITY U/S 28(IV)? | 105 |
| WHETHER DATE OF UPLOADING OF DRP DIRECTIONS ON ITBA PORTAL WILL BE DEEMED AS DATE OF RECEIPT BY A.O. | 377 |
| WHETHER COORDINATED INVESTIGATION PREVAIL OVER LOGISTICAL DIFFICULTIES FOR SECTION 127 TRANSFER? | 312 |
| WHETHER REPORT THAT INVOICE PRICE IS LESS THAN INTERNATIONAL PRICE IS SUFFICIENT TO ISSUE 148 NOTICE | 404 |
| WHETHER NOTICE ISSUED u/s 148 WITHOUT MENTIONING IN REASONS, HOW INCOME ESCAPED ASSESSMENT IS VALID? | 406 |
| WHETHER PROVIDING OPPORTUNITY OF PERSONAL HEARING IS MANDATORY EVEN IF NOT REQUESTED BY ASSESSEE? | 374 |
| WHETHER NOTICE u/s 148 CAN BE ISSUED WITHOUT MENTIONING WHAT ASSESSEE FAILED TO DISCLOSE IN ORIGINAL ASSESSMENT? | 407 |
| WHETHER REVENUE MAY USE NOTICE u/s 148 AND 153C INTERCHANGEABLY? | 410 |
| WHETHER IT IS COMPULSORY FOR REVENUE TO FOLLOW DIGITAL EVIDENCE INVESTIGATION MANUAL ISSUED BY CBDT? | 654 |
| WHETHER NOTICE U/S 148 IS VALID IF REASONS ARE VAGUE AND CRYPTIC? | 413 |
| WHETHER WRIT PETITIONS FILED BY ASSESSEE ARE HELPING THE ASSESSEE OR THE REVENUE? | 472 |
| CAN PENALTY FOR MISREPORTING U/S 270A(9) CAN BE IMPOSED WHERE ASSESSEE HIMSELF COME UP WITH ADDITION | 618 |
| WHETHER ASSESSEE CAN FILE APPLICATION U/S 245C BETWEEN 01.02.2021 TO 31.03.2021 BEFORE SETTLEMENT COMMISSION | 563 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED FOR INVESTMENTS DONE FROM NRE ACCOUNTS BY NRI? | 475 |
| CAN NOTICE U/S 148 BE ISSUED SOLELY ON THE BASIS OF AUDIT OBJECTION, WITHOUT APPLICATION OF MIND? | 415 |
| WHETHER REVISION U/S 264 IS POSSIBLE WHEN ASSESSEE HAS ALREADY FILED WRIT PETITION? | 606 |
| WHETHER AUDIT OBJECTION WHICH IS INTERNAL CAN BE BASIS FOR ISSUING NOTICE U/S 148 UNDER NEW REGIME? | 417 |
| WHETHER INFORMATION FROM INSIGHT PORTAL IS SUFFICIENT TO REOPEN ASSESSMENT U/S 148? | 418 |
| WHETHER PARTICIPATION OF ASSESSEE IN PROCEEDINGS CAN EXTEND LIMITATION PERIOD FOR PASSING ORDER? | 365 |
| WHETHER CONDONATION CAN BE DENIED IF ALLOWED EARLIER AND WITHDRAWN DUE TO LACK OF JURISDICTION? | 303 |
| WHETHER NOTICE U/S 148 VALID JUST BECAUSE OF HUGE FDRs, IF ASSESSEE NOT REQUIRED TO FILE RETURN? | 477 |
| WHETHER SHARING OF INFORMATION FROM INSIGHT PORTAL IS SUFFICIENT TO ISSUE NOTICE U/S 148? | 422 |
| CAN REFUND BE GIVEN TO ASSESSEE PAYING INCOME WHO HAS BORNE TDS IF PAYEE IS NOT LIABLE TO TAX? | 565 |
| WHETHER WRIT CAN BE DISMISSED ONLY ON THE GROUND OF AVAILABILITY OF ALTERNATIVE REMEDY? | 424 |
| WHETHER NOTICE U/S 148 CAN BE ISSUED BY A.O. AFTER TRANSFER ORDER U/S 127(2)? | 315 |
| WHETHER A.O CAN ISSUE NOTICE U/S 148 JUST ON THE BASIS OF INFORMATION RECEIVED FROM VARIOUS SOURCES? | 425 |
| WHETHER WRIT CAN BE ENTERTAINED ON THE GROUND OF INADEQUATE SANCTION U/S 151 OR DIN? | 491 |
| WHETHER WRIT CAN BE ENTERTAINED AGAINST NOTICE U/S 153C IF ORDER PASSED DURING PENDENCY OF WRIT? | 510 |
| WHETHER SEARCH CAN BE NULLIFIED ON THE GROUND OF HARASSMENT IF CONDITIONS U/S 132 ARE MET? | 335 |
| WHETHER ASSESSMENT ORDER PASSED IN VIOLATION OF SC JUDGEMENT IS LIABLE TO BE QUASHED UNDER WRIT? | 274 |
| WHETHER BEING DIRECTOR IS SUFFICIENT TO FACE THE TRIAL U/S 276B AND 278B? | 640 |
| FROM WHOM APPROVAL IS REQUIRED FOR 148A(d) ORDER IS TO BE SEEN AS ON DATE OF 148A(d) ORDER | 429 |
| WHETHER TOLA EXTENDING TIME LIMIT TO ISSUE NOTICE U/S 148 WOULD AMEND SECTION 151 PROVISION ALSO? | 430 |
| WHETHER THERE IS CHANGE OF OPINION OR ESCAPEMENT OF INCOME IS A QUESTION OF FACT ELIGIBLE FOR WRIT? | 431 |
| WHETHER A.O. CAN RE-DO ASSESSMENT U/S 147 ON THE BASIS OF SAME MATERIAL ON RECORD? | 266 |
| WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48? | 479 |
| WHETHER TAX PAYER’S LEGAL RIGHT CAN BE TAILOR MADE IN ACCORDANCE WITH SOFTWARE USED BY DEPARTMENT? | 663 |
| CAN CASH SEIZED DURING ELECTION FOR WHICH ASSESSMENT COMPLETED & ADDITION MADE BE CLAIMED IN WRIT? | 564 |
| WHETHER AMOUNT TRANSFERRED TO A WRONG ACCOUNT WHICH HAS LIEN CAN BE RECOVERED IN A WRIT COURT? | 664 |
| WHETHER PCIT CAN GIVE APPROVAL FOR 148 ON A MATTER FOR WHICH HE HIMSELF DROPPED REVISION U/S 263? | 435 |
| WHETHER CIT CAN REJECT REVISION U/S 264 ON THE GROUND THAT WRIT OF THE ASSESSEE HAS BEEN DISMISSED? | 609 |
| WHETHER NOTICE U/S 148 DATED 31.03.2021 RECEIVED BY ASSESSEE ON MAIL ON 06.04.2021 IS A VALID NOTICE | 488 |
| WHETHER 148A(b) BEYOND 3 YEARS IS VALID IF WRONGLY ALLEGED THAT INCOME ESCAPING IS 50LAKH OR MORE? | 484 |
| WHETHER NOTICE ISSUED U/S 148 WITHOUT SIGNATURE WHETHER DIGITALLY OR MANUALLY IS A VALID NOTICE? | 441 |
| WHETHER CROSS EXAMINATION IS A VITAL PART OF ASSESSMENT PROCEEDINGS & CAN LEAD TO ASSESSMENT QUASHED | 442 |
| Article 14 | |
| IS DISTINCTION BETWEEN GOVT. EMPLOYEES vis-à-vis OTHERS A REASONABLE CLASSIFICATION UNDER ARTICLE 14 | 50 |
| CAN LEGITIMATE EXPECTATION OF PUBLIC CAN HINDER THE POWER OF LEGISLATURE TO ENACT A LAW? | 75 |
| Article 20 | |
| WHETHER PROSECUTION CAN BE INITIATED FOR TRANSACTIONS PRIOR TO ENACTMENT OF BLACK MONEY ACT, 2015? | 680 |
| Article 265 | |
| CAN LEGITIMATE EXPECTATION OF PUBLIC CAN HINDER THE POWER OF LEGISLATURE TO ENACT A LAW? | 75 |
| Income Tax Rules, 1962 | |
| Rule 6DD: Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft or use of electronic clearing system through a bank account or through such other electronic mode as prescribed in rule 6ABBA | |
| WHETHER GENUINENESS OF EXPENSES CAN BE PLEA FOR NON-APPLICABILITY OF DISALLOWANCE U/S 40A(3). | 156 |
| Rule 8D: Method for determining amount of expenditure in relation to income not includible in total income | |
| WHETHER A.O. CAN DIRECTLY JUMP TO SECTION 14A, RULE 8D WITHOUT REJECTING THE CLAIM OF ASSESSEE? | 98 |
| Rule 11AA: Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G | |
| WHETHER TRIBUNAL CAN DIRECT COMMISSIONER(E) TO GRANT APPROVAL u/s 80G(5)? | 256 |
| Rule 11UA: Determination of fair market price | |
| WHETHER ANY RULE OR PROVISION WILL BE APPLICABLE AS FOR A.Y. OR AS ON DATE OF ASSESSMENT ORDER? | 200 |
| WHETHER REVENUE COULD COMPEL ASSESSEE TO CHOOSE PARTICULAR METHOD OF VALUATION I.E. NAV METHOD? | 601 |
| Rule 24: Declaration for continuation of registration | |
| WHETHER ITAT SHOULD SET ASIDE EX-PARTE ORDER EVEN AFTER SIX MONTHS AS PER RULE 24 OF ITAT RULES? | 581 |
| Rule 37BB: Furnishing of information for payment to a non-resident, | |
| not being a company, or to a foreign company | |
| WHETHER C.A. IS REQUIRED TO GO INTO GENUINENESS OR OTHERWISE OF DOCUMENTS SUBMITTED BY HIS CLIENTS. | 669 |
| Rule 46A: Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) | |
| WHETHER CIT(A) HAS TO WAIT FOR REMAND REPORT AFTER IT IS REQUISITIONED FROM ASSESSING OFFICER? | 670 |
| WHETHER A.O. IS DUTY BOUND TO COLLECT INFORMATION FROM HIS OWN RECORDS IF ASSESSEE IS UNRESPONSIVE? | 204 |
| WHETHER SEEKING REMAND REPORT BY CIT(A) ON ADDITIONAL EVIDENCE IS COMPULSORY IN INTEREST OF JUSTICE? | 671 |
| Rule 127: Service of notice, summons, requisition, order and other communication | |
| WHETHER NOTICE ISSUED NOT IN COMPLIANCE OF RULE 127 & SECTION 282 IS VALID? | 672 |
| Rule 127A: Authentication of notices and other documents | |
| WHETHER NOTICE ISSUED NOT IN COMPLIANCE OF RULE 127 & SECTION 282 IS VALID? | 672 |
| Rule 128: Foreign Tax Credit | |
| WHETHER FILING OF FORM 67 IN TIME U/S 139(1) IS DIRECTORY OR MANDATORY? | 674 |
| WHETHER FORM 67 FILED BEFORE INTIMATION U/S 143(1) IS SUFFICIENT TO ALLOW FOREIGN TAX CREDIT? | 676 |
| WHETHER FOREIGN TAX CREDIT ALLOWED IF RETURN FILED U/S 139(4) & FORM 67 FILED BEFORE END OF A.Y.? | 677 |
| Form 10B | |
| WHETHER EXEMPTION U/S 11(2) CAN BE DENIED ON GROUND THAT FORM 10-B IS FILED AFTER RETURN OF INCOME? | 79 |
| WHETHER EXEMPTION U/S 11 WILL BE ALLOWED IF FORM-10B IS FILED BEFORE INTIMATION U/S 143(1)? | 80 |
| Form 26A | |
| WHETHER DELAY IN FILING APPEALS BY DEPARTMENT MAY BE CONDONED DUE TO PROCEDURAL CONSTRAINTS? | 678 |
| Form 67 | |
| WHETHER FILING OF FORM 67 IN TIME U/S 139(1) IS DIRECTORY OR MANDATORY? | 674 |
| WHETHER FOREIGN TAX CREDIT ALLOWED IF RETURN FILED U/S 139(4) & FORM 67 FILED BEFORE END OF A.Y.? | 677 |
| MISC. ACTS | |
| Black Money Act, 2015 | |
| WHETHER PROSECUTION CAN BE INITIATED FOR TRANSACTIONS PRIOR TO ENACTMENT OF BLACK MONEY ACT, 2015? | 680 |
| WHETHER PERSONAL ATTENDANCE CAN BE DISPENSED WITH BY MAGISTRATE IF COMPLAINT IS BASED ON DOCUMENTS? | 681 |
| Cr PC, 1973 | |
| WHETHER PERSONAL ATTENDANCE CAN BE DISPENSED WITH BY MAGISTRATE IF COMPLAINT IS BASED ON DOCUMENTS? | 681 |
| IBC, 2016 | |
| WHETHER REVENUE CAN CLAIM ITS DUES IF IT FAILED TO PRESENT IT IN RESOLUTION PLAN IN IBC? | 682 |
| WHETHER REVENUE CAN CLAIM AN AMOUNT NOT CLAIMED BEFORE THE RESOLUTION PLAN IS APPROVED? | 683 |
| WHETHER NCLT ORDER U/S IBC FOR MORATORIUM IS APPLICABLE TO INCOME-TAX PROCEEDINGS? | 684 |
| Negotiable Instruments Act, 1881 | |
| WHETHER VIOLATION OF 269SS OR 271D WOULD RENDER TRANSACTION UNENFORCEABLE U/S 138 OF NIA, ACT, 1881? | 685 |
| Prohibition of Benami Property Transactions Act, 1988 | |
| WHETHER PROPERTY MAY BE HELD BENAMI OR PROVISIONALLY ATTACHED MERELY ON THE BASIS OF STATEMENT OF A PERSON? | 686 |
| WHETHER WRIT MAY BE ENTERTAINED AGAINST PROVISIONAL ATTACHMENT IN BENAMI ACT? | 687 |
Additional information
| Publisher | Bharat |
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