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Appeal before Appellate Authority Any person who thinks that the order or decision by the adjudicating authority is not as per law then such person can file an appeal to the Appellate Authority. The appeal should be filed within three months of communication of order or decision to such person.

This appeal by assessee is arising out of order of CIT(A)-22, Kolkata vide Appeal No. 102/CIT(A)-22/Kol/14-15 dated 02.11.2015. Assessment was framed by DDIT- 3(1) (IT), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2010-11 vide his order dated 07.02.2013. 2. The only

Brief of the case: The ITAT Lucknow in the case of Sharad Mishra vs. ITO held that the arrival of assessee in India at night cannot be treated as his stay for the complete day. Thus, the actual hours of the day stayed only could be counted as stay in

This appeal by the Assessee is against the orders dt: 18-03-2015 passed by the Commissioner of Income Tax-(Appeals), Kolkata for the assessment year 2009-2010. 2. None appeared on behalf of the Revenue. Therefore, we dispose of the appeal on merit after hearing the Ld. AR of the assessee and perusing

Introduction The Taxation Law (Amendment) Ordinance 2019 introduce Section 115BAA on 20th September 2019 applicable from the financial year 2019-20. Lower Income Tax Rate This section provides an option only to domestic companies to pay income tax at the rate of 22% (plus applicable surcharge and cess) beginning from the

Introduction The Taxation Law (Amendment) Ordinance 2019 introduce Section 115BAB on 20th September 2019 applicable from the financial year 2019-20. Lower Income Tax Rate This section provides an option only to certain new domestic manufacturing companies to pay income tax at the rate of 15% (plus applicable surcharge and cess)beginning

Proviso to Section 201(1) for Tax Deduction at Source, provides that any person who fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on the sum paid to a resident or on the sum credited to the account of a

There are number of tools and softwares for Chartered accountants and tax professionals to ease their work. Almost all CAs are using software like Computax, KDK, Taxmann, Genius etc to prepare and file income tax returns. But in GST, most of CA are using the reports generated by accounting softwares

Earlier, for filing TDS/TCS statement, deductor/collector has to submit the signed statement physically at TIN facilitation centres. To overcome this manual process of submitting statement physically, CBDT issued a Notification No. 6/2016 on 04 May 2016 which laid down the complete procedure for filing the TDS/TCS statement online from anywhere