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Showing 1 to 15 of 66594 Records

    2014 (8) TMI 5 - GUJARAT HIGH COURT

    Adci Dye Chem P. Ltd. Versus Dy. Commissioner of Income Tax

    Deduction u/s 80IA - Central Excise Duty set off and Sales Tax set off – Whether the Tribunal was right in law in confirming that assessee was not entitled to deduction u/s 80IA of the Act, 1961 in respect of Central Excise Duty set off and sales tax ......

    2014 (8) TMI 4 - DELHI HIGH COURT

    Director of Income Tax (Exemption) Versus Khetri Trust

    Benefit u/s 11 – Investments made in modes prescribed u/s 13(1)(d) or not - Whether the Tribunal is correct in allowing the benefit of Section 11 to the assessee and thereby allowing the relief to the assessee if at all there was violation of section ......


    Sri V. Venkat Reddy And Others Versus The Chief Commissioner of Income Tax And Others

    Deduction u/s 10(10C) – VRS benefits not exceeds the limit prescribed - Employer deducted TDS - Rule 2-BA of the Income Tax Rules – Held that:- The manpower in its establishments has become economically unviable and accordingly evolved VRS, with the ......

    2014 (8) TMI 2 - GUJARAT HIGH COURT

    Commissioner of Income Tax-I Versus Niranjanbapu Education And Charitable Trust

    Grant of registration of trust u/s 12A – Assessee trust made donations to another trust – Held that:- The Tribunal has specifically held that the objective of the Trust is charitable - Relying upon COMMISSIONER OF INCOME TAX-I Versus KUTCHI DASA OSWA ......


    M/s. Prefab Gratings Ltd. Versus The Assistant Commissioner of Income Tax

    Rectification of order u/s 154 – Withdrawal of unabsorbed investment allowance to be set off – Held that:- The successive ITOs from 1983 onwards did not express any reservation about the admissibility of the investment allowance claim - the ITO, who ......

    2014 (7) TMI 1086 - BOMBAY HIGH COURT

    Dy. Commissioner of Income Tax Versus Timblo Pvt. Ltd. Through MD

    Deduction u/s 80HHC - Business profits Computation - 90% reduction of gross hire charges or net hire charges as per Explanation (baa) to section 80HHC – Held that:- Following the decision in ACG Associated Capsules Pvt. Ltd. V/s. Commissioner of Inco ......

    2014 (7) TMI 1085 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus Dr. Prafulla R. Hede And Another

    Compensation paid as afforestation charges claimed as deduction – Held that:- The Tribunal rightly concluded that the payment is towards the loss of forestry on the forest land that has been diverted and no forest asset for the assessee is created by ......

    2014 (7) TMI 1084 - BOMBAY HIGH COURT

    Divyakant C. Mehta Versus The Income Tax Officer 11(2) (2) & Anr.

    Claim of deduction on expenses incurred for education of daughter – Daughter joined assessees firm and went abroad for higher education - Held that:- Assessee has not been able to bring on record anything and particularly the scheme so as to provide ......

    2014 (7) TMI 1067 - ITAT AHMEDABAD

    Shri Pankaj A Shah Versus The ITO, Ward-1, Baroda

    Addition u/s 40(a)(i) r.w section 195 - Commission paid to non-resident – Held that:- As per Circular No. 786 dated 07.02.2000 for non deduction of TDS, the Assessee was not required to deduct TDS u/s. 195 with regard to payment of commission to fore ......

    2014 (7) TMI 1066 - ITAT CUTTACK


    Cryptic order passed by CIT(A) - Interest expenses disallowed u/s 40(a)(ia) – Failure to deduct TDS u/s 194I - Business of software and hardware development projects from USA - CIT(A) has not considered the three ingredients of section 68 of the Act, ......

    2014 (7) TMI 1065 - ITAT AHMEDABAD

    The ACIT, Circle-4, Ahmedabad Versus Heavy Metal and Tubes Ltd.

    Additional depreciation on windmill – Held that:- Assessee has installed a Windmill during the year - CIT(A) while deciding the issue has given a finding that the Assessee is already engaged in the business of manufacturing of production of Pipes and ......

    2014 (7) TMI 1064 - ITAT AHMEDABAD

    Demac Technologies Pvt. Ltd. Versus The ACIT Circle 1(1), Baroda

    Confirmation of partial penalty u/s 271(1)(c) – Concealment of particulars - Suppressed work in progress – Late payment of PF – Held that:- The assessee had disclosed the material facts before the AO and CIT(A) - When the assessee has made a particul ......

    2014 (7) TMI 1063 - ITAT AHMEDABAD

    The ITO Ward-4(2), Ahmedabad Versus Karnavati Engineering Ltd.

    Claim of bad debts - Held that:- CIT(A) was rightly of the view that the Chartered Accountant has given a certificate mentioning that all the bad debts written off are relating to trade of the Company and income referring to those has been offered fo ......

    2014 (7) TMI 1062 - ITAT AHMEDABAD

    Dy. CIT, Circle-5, Ahmedabad Versus Nandan Exim Ltd.

    Interest expenses u/s 14A – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the Assessee was having sufficient interest free funds and therefore there was no justification for presuming that any pa ......

    2014 (7) TMI 1061 - ITAT AHMEDABAD

    DCIT, Circle-1(1), Baroda Versus Amar Quarry Pvt. Ltd.

    Reopening of assessment u/s 147 – Change of opinion – Held that:- The assessee has furnished the details of the sub-contractor expenses and “work expenses” which had included the payment made to sub-contractors - the basic information was very much a ......

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