Land Reforms Officer, ... vs Ito, Ward-4(2):Tds: Burdwan, Burdwan on 4 October, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH ... case Nos. 14-18/CIT(A)/ITO/TDS/Bwn/2014-15,
affirming the Assessing Officer's action raising tax collection at source
Deputy Commissioner Of Income Tax, ... vs Reform Tools Pvt Ltd, Kolkata on 30 September, 2024
आयकर अपीलीय अधिकरण
कोलकाता 'ए' पीठ, कोलकाता में ... Income Tax (Appeals)- 21, Kolkata
[hereinafter referred to as ld. 'CIT(A)'].
2. It is seen, at the outset, that the tax effect
2014 & ITA No. 6884/Mum/2011
ITO vs. Reform Creations (A.Y. 2008-09)
proceed with the hearing and adjudicate the issues arising ... CIT vs. Omprakash & Others (in Tax Appeal No. 412/2013 (Guj); CIT vs. Tej
Organisation Pvt. Ltd. (in Tax Appeal No. 1040/2013 dated
Rama Social Reforms Educational ... vs Ito (Exemption) Ward, Ghaziabad on 11 October, 2023
I.T.A. No. 2359/Del/2023
IN THE INCOME TAX APPELLATE ... 2359/Del/2023
िनधारणवष /Assessment Year: 2016-17
Rama Social Reforms Income Tax Officer,
Educational Society, बनाम
224, S. K. Road, Vs. (Exemption) Ward,
Arya
Section 43B was, therefore, clearly aimed at curbing the activities of those
tax-payers, who did not discharge their statutory liability of payment of excise ... years. The Central Government
then constituted the Kelkar Committee, to suggest tax reforms. The report
suggested amendments inter alia, to Section 43B . The relevant extract
income tax return, accounts or documents is prima facie inadmissible, shall be disallowed.
8. While elaborating on this provision, Central Board of Direct Taxes Circular ... Board in the light of the recommendations of the "Tax Reforms Committee" headed by Prof Raja J. Chelliah and it has been decided
Quartz Clocks. Note was taken of the Report of the Tax Reforms Committee chaired by Professor Raja Chelliah. Final Report Part I, Chapter 4, Para
Section 43B was, therefore, clearly aimed at curbing the activities of
those tax-payers, who did not discharge their statutory liability of
payment of excise ... years. The Central Government
then constituted the Kelkar Committee, to suggest tax reforms. The report suggested
amendments inter alia, to Section 43B . The relevant extract
distinction between such a tax and a tax on the taxable event. In the first case, the subject-matter of tax is the goods ... which attracts service tax. In the present case, tax falls on the activity which is the subject-matter of service tax. In other words
Circular No. 689 issued by the Central Board of Direct Taxes the matter regarding prima facie adjustment under section 143(1)(a) was considered ... Board in the light of the recommendations of the Tax Reform Committee (1992) 197 ITR (St) 177, headed by Professor Raja J. Chelliah
