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Income Tax Case Laws


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Showing 1 to 15 of 67513 Records

    2014 (10) TMI 534 - PUNJAB & HARYANA HIGH COURT

    Vallabh Knits Limited Versus Commissioner of Income Tax

    Rectification of order u/s 154 Scope of term mistake apparent from the record - Examination of claim of deduction u/s 80HHC, 80IB Business of manufacturing and trading of garments made up and cloth - Held that:- Deduction u/s 80HHC of the Act was ......

    2014 (10) TMI 533 - KARNATAKA HIGH COURT

    he Commissioner of Income Tax and The Asst. Commissioner of Income-Tax Versus M/s. Thumbay Holdings (P) Ltd.

    Accrual of income taxable assessment year 2000-2001 or 2003-04 - business of building construction and real estate - By virtue of the sale agreement the assessee became entitled to receive nomination fees - Project completion method - Held that:- ......

    2014 (10) TMI 532 - PUNJAB & HARYANA HIGH COURT

    The Commissioner of Income Tax, Bathinda Versus Shri Ramesh Chander Wadhwa

    Taxability of prize money of 1 kg. of gold won by the assessee Lottery income u/s 115BB r.w. section 2(24)(ix) - TDS not deducted because of consumer goods Held that:- Following the decision in COMMISSIONER OF INCOME TAX-I, LUDHIANA Versus TILAK ......

    2014 (10) TMI 531 - PUNJAB & HARYANA HIGH COURT

    Smt. Gurcharan Kaur Versus Commissioner of Income Tax-II

    Violation of principles of natural justice - Documents and data not properly examines - Advertisement expenses u/s 37 - Whether the Tribunal misdirected itself in law as well as on facts in upholding the order passed by the CIT u/s 263 of the Act whe ......

    2014 (10) TMI 530 - GUJARAT HIGH COURT

    Rantnamani Metals And Tubes Ltd. Versus DCIT - Central Circle 2(3)

    Notice for reopening of assessment u/s 148 Failure to disclose material facts or not Additional depreciation on windmill Held that:- Assessee had clearly shown that it had claimed additional depreciation on the windmill - there does not appear ......

    2014 (10) TMI 505 - ITAT BANGALORE

    Millipore (India) (P.) Ltd. Versus Deputy Commissioner of Income-tax, Circle 12(1), Bangalore

    Transfer pricing adjustment Inclusion and exclusion of comparables Functionally different - Held that:- CIT(A) rightly was of the view that M/s. Spectrum Infotek Pvt. Ltd. was found to be engaged in the business of manufacturing as well as resear ......

    2014 (10) TMI 504 - ITAT HYDERABAD

    TNS India (P.) Ltd. Versus Additional Commissioner of Income-tax, Range- 12, Hyderabad

    Selection of comparables - Vishal Information Technology Ltd. functionally different unit - Held that:- Assessee as well as TPO has not gone into verticals/horizontals of the ITES sector while selecting comparables - the employee cost of this compa ......

    2014 (10) TMI 503 - ITAT MUMBAI

    M/s. Eros Multimedia Pvt. Ltd. Versus The DCIT 8(1), Mumbai

    Computation of deduction 80HHF - Reduction of 90% of other income from profits of business - Duty Drawback, Sundry Balances written back, Miscellaneous Income and Compensation Held that:- CIT(A) has admitted that all the receipts cited by the asses ......

    2014 (10) TMI 502 - ITAT PANAJI

    Sri Laxmi Credit Souhard Sahakari Ltd. Versus Income Tax Officer

    Entitlement for deduction u/s 80P(2)(a)(i) - Co-operative society providing credit facilities to its members - Whether the Assessee is entitled for deduction u/s 80P(2)(a)(i) and whether the Assessee is hit by the provisions of Sec. 80P(4) which was ......

    2014 (10) TMI 501 - ITAT PANAJI

    Shri Vishweshwarayya Urban Souharda Sahakari Niyamit Santeesh H. Nadagouda Versus Income Tax Officer

    Deduction u/s 80P Assessee is a co-operative society registered under the Karnataka Souharda Sahakari Act, 1997 - Whether the Assessee is entitled for deduction u/s 80P(2)(a)(i) and whether the Assessee is hit by the provisions of Sec. 80P(4) which ......

    2014 (10) TMI 500 - ITAT DELHI

    Chanan Devi, C/o Prop. NS. Enterprises Versus ACIT Circle Saharanpur

    Addition on account of low GP Application of GP @ 9.7% as against 12% - Held that:- The AO has not rejected the books of account but assessee in course of survey had surrendered the amount of ₹ 4,50,000/- to cover up the discrepancy in stock ......

    2014 (10) TMI 499 - ITAT MUMBAI

    ACIT (TDS) 3(2), Mumbai Versus Jet Lite (India) Ltd.

    Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - Held that:- Following the decision in Glaxo Smithkline Consumer Healthcare Ltd. Versus Income-tax Officer, Ward 49(3), New Delhi [2006 (10) TMI 259 - ITAT DELHI] the services are al ......

    2014 (10) TMI 498 - ITAT PANAJI

    Income Tax Officer Versus The Sankeshwar Souharda Credit Sahakari Ltd.

    Claim of deduction u/s 80P(2)(a)(i) - Assessee is a co-operative society under Karnataka Societies Act, 1959 - Whether the Assessee is hit by the provisions of Sec. 80P(4) which was introduced in the statute by the Finance Act, 2006 w.e.f. 1.4.2007 - ......

    2014 (10) TMI 497 - ITAT AHMEDABAD

    Yadunandan Cotton Pvt. Ltd. Versus ACIT, Circle-1, Bhavnagar

    Unaccounted sales - Refusal of estimate profit - Held that:- CIT(A) rightly was of the view that there was no mention of sales made to Shreeji in the statement recorded during the survey - CIT(A) after examining the photo copy of the stock register h ......

    2014 (10) TMI 496 - ITAT AGRA

    ACIT., Circle 1 Versus Shri Jai Prakash Panjwani, Gwalior.

    Addition of various unexplained creditor Held that:- CIT(A) rightly perused the record and information u/s. 133(6) and also gone through the statement of account of assessee in the books of M/s. Jai Traders as obtained by the AO on 25.11.2010 as we ......

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