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Capital goods sent for repair out side India Notification 20/2014 dt.11-07-2014 UNREGISTERED PURCHASE _ PURCHASE TAX clearance of coal fines - procedure Exorbinat Fee Hike By Delhi Public Schools Ghaziabad CG sent out for repair and get back clarification regarding service tax credit on manpower service Servicetax on landowner share flat IMPORTER SELLING GOODS Commission from Online Hotel booking

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Showing 1 to 15 of 66481 Records

    2014 (7) TMI 772 - ITAT MUMBAI

    The Cancer Aid & Research Foundation Byculla Municipal School Building Versus Director of Income Tax (Exemp.)

    Cancellation of registration u/s 12AA(3) – Activities of Trust as per object or not - Whether the activities of the trust are genuine or not and whether the activities are being carried out in accordance with the objects - Held that:- None of the obj ......


    M/s. Priyadarshini Spinning Mills Ltd. Versus Commissioner of Income-tax AP-I, Hyderabad

    Written down value of block assets – Adjustment of money payable – Receipt from insurance company as to the damages u/s 43(6)(c) - Whether the Tribunal was correct in restricting the adjustment of the moneys payable in respect of insurance against th ......

    2014 (7) TMI 770 - ALLAHABAD HIGH COURT

    Ashok Kumar Jain Versus Commissioner of Income Tax & Others

    Validity of order u/s 127(1) and (2) – Power to transfer cases – Transfer of jurisdiction to file return - Held that:- The authority was required to give a notice indicating the reasons for transferring the case from one area to another area – here, ......

    2014 (7) TMI 769 - ALLAHABAD HIGH COURT

    Shyam Bidi Works Versus The Commissioner of Income Tax

    Validity of order - Rejection of books of account – Held htat:- The business operation of the assessee is the same for the AY as compared with the previous AYs - profits estimated in the previous years is a safe guide for estimation of the profits fo ......


    M/s. Coromandel Cements Ltd. Versus Commissioner of Income-tax

    Prior period expenditure - accounting policy - increase in tariff - Deduction on power tariff – Accrual of liability – Held that:- All income and expenditure are accounted on accrual basis except for provision made for power tariff – assessee was equ ......

    2014 (7) TMI 767 - ITAT MUMBAI

    M/s. Eastern International Hotels Limited, C/o. Novotel Juhu Versus Deputy CIT 8(1), Mumbai

    Addition u/s 69C of the Act – Liquor purchases - Difference in air information – Held that:- Once the assessee has discharged its initial onus of reconciling the purchases vis-ΰ-vis the bills in its book of account, then burden shifts on the Revenue ......

    2014 (7) TMI 766 - ITAT MUMBAI

    Nishiland Park Ltd. Versus ITO 3(2) (3), Mumbai

    Penalty u/s 271(1)(c) of the Act – Concealment or furnishing of inaccurate particulars - Depreciation on purchase of cars – Held that:- The assessee is not in the business of sale and purchase of cars and therefore cars owned by it could not be part ......

    2014 (7) TMI 765 - ITAT MUMBAI

    Deputy Director of Income-tax Versus IATA BSP India

    Nature of payment made for BSP link services rendered by ADP-GSI France – Requirement to deduct TDS on fees paid to technical services – Held that:- The payment made to ADP-GSI France for providing BSP link services to the Agents/Air lines was treate ......

    2014 (7) TMI 764 - ITAT MUMBAI

    Joit Kumar Jain Versus Addl. CIT 15(2), Mumbai.

    Claim of depreciation – Concept of block assets - Held that:- AO and FAA had disallowed the claim of the assessee on the ground that assessee had not used the assets for business during the year – the decision in Dineshkumar Gulabchand Agarwal Versus ......

    2014 (7) TMI 763 - ITAT MUMBAI

    IL & FS Financial Services Ltd. Versus DCIT (OSD) Range 10(1), Mumbai

    Disallowance u/s 14A r.w. Rule 8D of the Rules – Held that:- The decision in M/s. IL & FS Financial Services Ltd. Versus Addl. Commissioner of Income Tax Circle–10(1), Mumbai [2014 (7) TMI 503 - ITAT MUMBAI] followed - The AO has worked out the disal ......

    2014 (7) TMI 762 - ITAT MUMBAI

    M/s. Sai Developers Versus Dy. Commissioner of Income Tax

    Expenses incurred directly for phase 1 of project – Road Expenses - Whether there should be any allocation of road expenditure or not and whether the Commissioner (Appeals) is justified in allocating 19% of the road expenses on account of Phase–I and ......

    2014 (7) TMI 761 - ITAT CHENNAI

    The Income Tax Officer Versus M/s. Gadsyl Exports P. Ltd.

    Non-deduction of TDS on overseas payment of agency commission – Disallowance u/s 40(a)(ia) of the Act – Held that:- Assessee is availing the services of non-resident agents for procuring export orders for which commission is paid - nonresident agents ......

    2014 (7) TMI 760 - ITAT CHENNAI

    The Deputy Commissioner of Income Tax Versus M/s. Sagar Gandhi Exports Pvt. Ltd.

    Claim of deduction u/s 80HHC of the Act - Business of export of shrimps – Held that:- CIT(A) followed the decision in M/s.Avani Exports & Others Vs. CIT [2012 (7) TMI 190 - GUJARAT HIGH COURT] for deleting dis-allowance made u/s.80HHC - CIT(Appeals) ......

    2014 (7) TMI 759 - ITAT MUMBAI

    Shri Dhiraj J. Gurnani Versus ITO 23(2) (2), Mumbai

    Condonation of delay – Delay of 31 days – Held that:- The assessee has explained the sufficient reasons for not filing the appeal within time - while condoning the delay, the court should take a lenient view - the party has not acted in mala fide but ......

    2014 (7) TMI 758 - ITAT DELHI

    Cosmos Industries Limited Versus ITO, Ward-3 (4), New Delhi

    Non-payment of interest liability on sugar development fund loan u/s 43B – Held that:- It is the Government of India which is the principal and that being so, its agent, IFCI, according to Section 182 of the Indian Contract Act, 1872, cannot be taken ......

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