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Income Tax Case Laws


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Showing 1 to 15 of 67150 Records


    M/s. D. Ramakotaiah & Co. Versus Assistant commissioner of Income Tax

    TDS Credit - treatment of TDS as income - relevant assessment year - Whether the Tribunal is right in holding that the assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract works – Held that:- At the ti ......

    2014 (9) TMI 519 - ITAT JAIPUR

    The ACIT Circle- 1, Jaipur Versus Shri Shyam Sunder Khandelwal P/o M/s. Sumangal Gems

    Non-speaking order by CIT(A) - Transactions through PMS – STCG treated as business income – Held that:- The AO and revenue’s contentions regarding the frequency of intermixing and interlacing of funds have not been objectively answered by the CIT(A) ......

    2014 (9) TMI 518 - ITAT KOLKATA

    ITO., Ward-53(3) Versus Smt. Arati Jana

    Admission of appeal – Tax effect below monetary limit – Held that:- Following the decision in CIT Vs M/s. P. S. Jain & Co. [2010 (8) TMI 702 - Delhi High Court] The tax effect being less than the monetary limit specified, the CIT shall specifically r ......

    2014 (9) TMI 517 - ITAT DELHI

    Contitech India Pvt. Ltd. Versus DCIT, Circle-3(1) New Delhi

    Transfer pricing adjustment - International transactions – Payment of corporate charges – Details could not furnished before the authority earlier - Held that:- The assessee received various technical, marketing and administrative support service fro ......

    2014 (9) TMI 516 - ITAT DELHI

    M/s. East West Rescue Private Limited Versus Deputy Commissioner of, Income Tax

    Application of section 14A r.w rule 8D – Dividend on shares or mutual funds – Held that:- It could not be said that the satisfaction of the AO is a bald satisfaction without specifying any particular item of the expenditure which was incurred for ear ......

    2014 (9) TMI 515 - ITAT DELHI

    Egon Zehnder Information & Research Services Pvt. Ltd. Versus DCIT, Circle-11(1), New Delhi

    Eligibility to claim deduction u/s 10B – STPI competent to grant registration or not - Held that:- Assessee had filed Form 56F in compliance with the requirement of Section 10A of the Act during the course of assessment proceedings, pursuant to the r ......

    2014 (9) TMI 514 - ITAT DELHI

    Swiber Offshore Marine Pte. Ltd. Versus Assistant Director of Income Tax

    Application of section 44BB – Deemed profit rate @ 25% - Whether part of the payment received by the assessee can be considered as fee for technical services and whether the other part would be assessed under the presumptive tax of Sec. 44BB of the A ......

    2014 (9) TMI 513 - ITAT DELHI

    Income Tax Officer(E), Ward-II, New Delhi Versus Society for Development Studies,

    Nature of activity – Scope of education u/s 2(15) – exemption u/s 11 & 12 - Services provided to government agencies to educate people in the areas of Urban Housing Development for poor and for their upliftment – Held that:- CIT(A) has rightly observ ......

    2014 (9) TMI 512 - ITAT MUMBAI

    M/s. Rare Enterprises Versus The Commissioner of Income Tax

    Validity of revision u/s 263 – Held that:- An order cannot be termed as erroneous unless it is not in accordance with law - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the Income-tax Officer, ......

    2014 (9) TMI 511 - ITAT DELHI

    DCIT, Circle 3 (1), New Delhi Versus M/s. Cosmos International Ltd.

    Disallowance u/s 14A r.w Rule 8D – Interest expenses – Held that:- CIT(A) was rightly of the view that the AO has erred in invoking rule 80 in the present case without establishing any nexus between the borrowed funds and the investment - the AY unde ......

    2014 (9) TMI 510 - ITAT HYDERABAD

    Coromandel International Ltd. Versus Addl. Commissioner of Income-tax

    Claim of deduction u/s 35(2)(AB) – Weighted deduction under R&D expenses – Held that:- Approval of DSIR as contemplated is only in respect of weighted deduction to be claimed u/s 35(2AB) of the Act - no material has been brought on record by the depa ......

    2014 (9) TMI 509 - ITAT MUMBAI

    M/s. Westin Hospitality Services Pvt. Ltd. Versus DCIT, CC-39, Mumbai

    Imposition of penalty u/s 271(1)(c) – Expenses on foreign education and foreign travelling expenses - Held that:- Assessee company is engaged in the business of food and catering services - assessee company has claimed expenditure on foreign educatio ......

    2014 (9) TMI 508 - ITAT LUCKNOW

    Northern Railway Primary Cooperative Bank Ltd. Versus Asstt. Commissioner of Income Tax

    Allowances paid to Directors relating to business u/s 40(b)/40(ba) – Held that:- On the basis of the Auditor’s report, the AO has made disallowance of payment as Director’s allowance - the assessee is a Co-operative Bank Ltd. registered under the Soc ......


    Commissioner of Income And Others Tax Versus Pawan Aggarwal, M/s. Himachal Wire Industries (P) Ltd., JB. Conductors And Cables, M/s. Himachal Steel And Wires, M/s. Brijsons Wire Products, M/s. Brijsons Hetreat, M/s. United Wire Products

    Deduction u/s 80IC – Process amounts to manufacture or not - Whether the process of drawing wire of thinner gauge from wire or rods of thicker gauge, followed by finishing processes like annealing would amount to manufacture or production or conseque ......

    2014 (9) TMI 501 - ALLAHABAD HIGH COURT

    Hotel Arti Delux (Pvt.) Ltd. Versus Asst. Commissioner of Income Tax, Circle 2(1), Kanpur

    Classification of income - Income from business and profession or income from house property – Held that:- Section 22 clearly indicates that income from house property would be chargeable to income tax under the head "income from other sources" - The ......

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