New User / Register || Book Marks || Annual Subscription || Feed Back ||
Login: Stay
|| Forget Password ||
TMI - Tax Management India. Com  

Recent Discussionss:

IS SALES TAX / VAT APPLICABLE FOR TRANSPORTERS. CENVAT FOR SEIZED PLANT Service Tax - Goods Transport Agency . Query Excise Duty Applicable BRANCH TRANSFER SALE Vat on Freight E1 transaction F Form - Capital Goods C Form and applicability rules REFUND OF INPUT CREDIT

Income Tax Case Laws


Advanced Search options

Filter -

Showing 1 to 15 of 65094 Records

    2014 (4) TMI 867 - ITAT HYDERABAD

    Shri Shyamlal Tandon Versus Income Tax Officer, Ward 7(4), Hyderabad

    Disallowance u/s 54F - construction of residential property - subsequent change in the usage of the property for non-residential use / commercial use - Held that:- It is evident from the impugned orders of the lower authorities and other material on ......

    2014 (4) TMI 866 - DELHI HIGH COURT

    Commissioner of Income Tax-IV Versus M/s. D & M Components Ltd.

    Dismissal of claim of LTCG – Held that:- The Tribunal was of the view that the income or profits gained were business income, having regard to the normal business activities of the assessee and given the pattern of sale and purchase transactions, esp ......

    2014 (4) TMI 865 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus M/s. Mysore Premier Investment Co. Ltd.

    Admission of appeal - Nature of income – Income from Business or capital gains - Whether the Tribunal was right in that the sum of Rs.2 crores received by the assessee pursuant to the MOU entered into by it for joint development of its property is as ......

    2014 (4) TMI 864 - GUJARAT HIGH COURT

    Commissioner of Income Tax- I Versus Muktaben N. Sanghvi

    Cessation of liability u/s 41(1) of the Act – Remission to the Tribunal - Held that:- It is not a case where the Tribunal did not refer to facts - Section 41(1) of the Act would apply in a case where there has been remission or cessation of liability ......

    2014 (4) TMI 863 - DELHI HIGH COURT

    Commissioner of Income Tax Circle – II Versus M/s. Ankit Garments Manufacturing Co.

    Validity of revisional jurisdiction u/s 263 of the Act – Search u/s 142(1) of the Act – Unaccounted sales – Held that:- The assessee was required to produce the copies of the accounts or confirmation in excess of Rs. 1 lakh which had not been filed, ......

    2014 (4) TMI 862 - BOMBAY HIGH COURT

    National Bank of Agriculture And Rural Development Versus The Dy. Commissioner of Income Tax & Others

    Validity of notice u/s 148(1) of the Act – Mere-change of opinion - Bar of limitation – Deduction on interest income - u/s 36(1)(viii) of the Act – Held that:- The words “interest income received” can only be the gross interest received – it is not f ......

    2014 (4) TMI 861 - GUJARAT HIGH COURT


    Notice of final disposal by the Tribunal – Held that:- The contention of the assessee would be raising submissions and contentions before the Tribunal on the basis of materials already on the record - it would be appropriate for the Tribunal to decid ......

    2014 (4) TMI 860 - GUJARAT HIGH COURT

    Commissioner of Income Tax-II Versus Vijaykumar D. Gupta

    Addition u/s 69B of the Act – Unexplained investment in house property – Reference made to DVO - Held that:- The Tribunal rightly deleted the entire addition primarily on the ground that the AO could not have made reference to the DVO without referen ......

    2014 (4) TMI 859 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Mangal & Mangal

    Restriction of addition of excess stock of silver – Investment in excess stock of gold jewellery – Held that:- As regards the gold jewellery item, the Tribunal pointed out that the degree of error found in the weighing scales, warranting a reasonable ......

    2014 (4) TMI 858 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus Smt. Sushila Devi

    Service of notice to proper person – Order u/s 143(2) of the Act – Onus to prove - Held that:- Sashi Prakash Khemka had been consistently representing the case of the assessee and he had also acknowledged the receipt of the notices, photocopy of the ......

    2014 (4) TMI 857 - KARNATAKA HIGH COURT


    Penalty u/s 271(1)(c) of the Act – LTCG – Non-furnishing of information – Denial of exemption u/s 54F of the Act - Held that:- The AO quoted wrong provision of law viz., Section 54 when, the exemption was claimed u/s 54F of the Act - The assessee had ......

    2014 (4) TMI 856 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus M/s. American Power Conversion (India) Pvt. Ltd.

    Nature of Liability – Contingent or not – Loss of fluctuation of foreign exchange - Whether the Tribunal was right in holding that loss arising out of fluctuation in foreign exchange for restatement liabilities is not the contingent liability is vali ......


    The Commissioner of Income Tax, Bhopal Versus Shri Jaswant Singh Raghuwanshi

    Appeal u/s 260A of the Act - Assessment of individual income - Civil construction work – Production of adequate evidences - Held that:- Tribunal was rightly of the view that it would be appropriate and reasonable to assess the income by estimating ne ......

    2014 (4) TMI 854 - BOMBAY HIGH COURT

    Sachin Joshi Versus Commissioner of Income Tax & Others

    Order u/s 127 – Validity of the transfer of the case to different jurisdiction – Opportunity of being heard - Held that:- The assesseee had filed an affidavit - The affidavit was forwarded under cover of the assessee’s Chartered Accountants letter ......


    Navratan Techbuild Pvt. Ltd. Versus Commissioner of Income Tax-I

    Review of the order u/s 260A of the Act - Claim of deduction u/s 80IB(10) of the Act – Presence of substantial question of law – Held that:- All Courts in India are bound to follow the decision of the Supreme Court and the law laid down by the Suprem ......

1.... ..


what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options

Go to Mobile Website Go To Top
- -
© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.