Cit vs surinder pal anand
WebJan 3, 2024 · The findings of ld Revisional Authority cannot be sustained as the enquiry in to the relevant issues is duly reflected in the assessment proceedings and only because the ld Pr. CIT being a higher authority and more wiser in experience considered that enquiry in some other aspects would have resulted in different opinion, does not give … WebSep 13, 2024 · Surinder Pal Anand (2010) 192 Taxman 264 (P&H ) The assessee filed his return of income showing certain business income under section 44AD. The Assessing Officer did not accept the return and made an addition in respect of the cash deposited in the bank account during the year.
Cit vs surinder pal anand
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WebSep 11, 2024 · The Haryana High Court in the case of CIT vs. Surinder Pal Anand [2010] 192 taxmann 264), had held as follows:- “7. Section 44AD of the Act was inserted by the Finance Act, 1994 with effect from 1-4-1994. WebJul 4, 2024 · Hon'ble bench relied on the preposition laid by Hon'ble Punjab & Haryana High Court in case of CIT Vs. Surinder Pal Anand [2010] 192 Taxman 264, wherein in Para 8 …
WebThe CIT(A) upheld the addition made by the Assessing Officer on account of initial payment of installment of vend allotted, initial investment in the infrastructure in purchase of … WebJan 4, 1994 · v. Surinder Pal Anand . ADARSH KUMAR GOEL, J. 1. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short, “the Act” …
WebJan 30, 2024 · i) CIT vs. Surinder Pal Anand [2010] 192 taxmann 264 (P&H HC) ii) Nand Lal Popli vs. DCIT [ITA1161&1162/Chd/2013 dt. 14/06/2016] Accordingly the addition of Rs. 27,94,306/- u/s. 68/69A was directed to be deleted. The view full text of the judgment: Click here --------------------------------- Summarized by: CA. Shashank A. Mehta WebJan 8, 2024 · The Hon’ble Punjab & Haryana High Court in the case of CIT vs. Surinder Pal Anand [2010] 192 taxmann 264 held that once under special provision of section 44AD …
WebMar 14, 2024 · Surinder Pal Anand 192 Taxman 264 for the preposition that once the exemption from maintaining books of account has been provided under the special provision and presumptive tax @ 8% has been made the basis for determining taxable income, the assessee was not under any obligation to explain individual entry of cash deposit in the …
WebEven otherwise, this view of ours is supported by Hon'ble Punjab & Haryana High Court in the case of CIT vs. Surinder Pal Anand [2011] 242 CTR 61 (P&H), wherein the ratio laid down is that where assessment being made us 44AB of the Act, assessee is not under obligation to explain individual entry of cash deposit in the banks unless such entries ... sharepoint link to heading on pageWebOct 27, 2024 · Before the CIT (Appeals), the assessee stated that the profits were declared as per the scheme of presumptive taxation @ 8% which the Assessing Officer cannot disturb. ... Reliance was placed on the judgment of Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Surinder Pal Anand in ITA No.156 of the Act 2010 dated 29.6.2010 … pop clean 2023WebJan 16, 2024 · CIT v. Surinder Pal Anand [2010] 192 TAXMAN 264 (PUNJ. & HAR.) In an appropriate case, Assessing Officer can make addition in respect of both cash credits … popclaw from the boyspop claw the boysWebThe Commissioner Of Income Tax vs P.V.Kalyanasundaram on 8 February, 2006. IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08/02/2006 Coram THE … pop clean 2021WebSep 19, 2024 · The Haryana High Court in the case of CIT vs. Surinder Pal Anand [2010] 192 taxmann 264), under identical circumstances had held as follows’.-“7. Section 44AD of the Act was inserted by the Finance Act, 1994 with effect from 1-4-1994. Sub-section (1) of section 44AD clearly provides that where an assessce is engaged in the business of civil ... pop claw from the boysWebJun 29, 2010 · Case Name : CIT Vs. Surinder Pal Anand (Punjab & Haryana High Court) Appeal Number : Appeal No: ITA No. 156 of 2010. Date of Judgement/Order : … pop clean playlist