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Income Tax |
Showing 1 to 15 of 59142 Records |
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2013 (5) TMI 510 - CALCUTTA HIGH COURT Commissioner of Income-tax, Kolkata - XI Versus Crescent Export Syndicate & Park International Disallowance u/s 40(1)(ia) - whether provisions of section 40(a)(ia) are applicable only to the amount which is shown as payable on the date of balance-sheet or to such expenditure, which become payable at any time during the relevant previous year a ...... 2013 (5) TMI 502 - ITAT KOLKATA Aristocon Engineers Co-op. Society Ltd. Versus DCIT Non-deduction of TDS u/s 194C(2) - disallowance u/s 040(a)(ia) - payments made to the labourers through the Sardars/Munshis of each group of daily labourers whose total payments for each of them are below Rs.50000/- - CIT deleted the additions - asse ...... 2013 (5) TMI 501 - ITAT JODHPUR The DCIT, Udaipur Versus Smt. Mohani Bai Paliwal W/o late Shri Shanti Lal Paliwal M/s Krishna Mining Undisclosed profit from unaccounted sales - CIT(A) by applying G.P. Rate of 20% deleted the addition of Rs. 5,14,196/- out of total addition of Rs. 14,71,796/- - assessment completed by AO u/s 153A - Undisclosed debtors addition deleted by CIT(A) - H ...... 2013 (5) TMI 500 - ITAT MUMBAI Mr. Bony Elies Demello Versus Vs. ACIT, Thane Quantum of capital gains being taxed - whether CIT (A) erred in confirming the reduction of the FMV as on 01.04.1981 as against the certified FMV adopted by the appellant - addition confirmed by invoking the provisions of section 50C - Held that:- As ...... 2013 (5) TMI 499 - ITAT AHMEDABAD Lalchand Bhagchand Vasvani, Prop. Gopal Emporium Versus ACIT, Ahmedabad Rectification of Mistakes - miscellaneous applications filed against tribunal order - unaccounted cash credits confirmed by ITAT as identity of creditors or their creditworthiness not proved - as per assessee Tribunal committed factual mistake in not ...... 2013 (5) TMI 498 - ITAT MUMBAI M/s. Sandoz Private Limited Versus D. C. I. T, Mumbai Transfer pricing adjustment - segmental Transactional Net Margin Method analysis adopted by the Appellant rejected & entity level approach adopted by dept. - Disallowing the deduction claimed under section 10B - Held that:- Based on the audited repor ...... 2013 (5) TMI 497 - ITAT AHMEDABAD Fairdeal Textile Park Pvt. Ltd. And 5 others Versus The D. C. I. T., Surat Unexplained investment u/s 69 B - search u/s 132 - Held that:- Revenue made the additions only based on the two agreements found at the time of search. There are no other evidences coming forth to establish that the assessee would have paid over and ...... 2013 (5) TMI 496 - ITAT AHMEDABAD Computer Force Versus The Income Tax Officer Deduction u/s. 80IB - CIT(A) allowed the claim - Held that:- As decided in assessee's earlier year cases [2010 (7) TMI 831 - ITAT AHMEDABAD] wherein held that there was no evidence with the A.O. through which it could be demonstrated that the machine ...... 2013 (5) TMI 495 - ITAT MUMBAI Balaji Export Co. Versus Joint Comm. of Income Tax (OSD), Mumbai Reopening of assessment - as per CIT assessee had wrongly claimed exemption u/s. 10A as apparent from the balance-sheet of the Noida Unit, the said Unit had no plant and machinery of its own - Held that:- Revenue's case is based on presumption alone. ...... 2013 (5) TMI 494 - ITAT MUMBAI M/s. Media Content and Communications Services (India) Private Limited Versus Assistant Commissioner of Income-tax, Mumbai Adjustment to arm's length price - downsliding adjustment of ALP made by the TPO and sustained by the DRP - assessee company is a 'Joint Venture (74:26) between ABP Private Limited, part of the ABP Group and STAR News Broadcasting Limited, wholly-own ...... 2013 (5) TMI 493 - ITAT MUMBAI ACIT, Mumbai Versus M/s West Gujarat Expressway Limited. Addition of interest income - CIT(A) deleted the addition - Held that:- There is no dispute that the assessee has already commenced its business and it is also not disputed that the assessee had earned interest from bank deposits temporarily made out ...... 2013 (5) TMI 492 - PUNJAB & HARYANA HIGH COURT Commissioner of Income Tax-III Ludhiana Versus M/s Trident Infotech Corporation Ltd. Advances of interest free loan - whether entitled to deductions u/s 36(1)(iii) - penalty imposed - Held that:- Tribunal has set aside the penalty on addition inter alia for the reasons that such additions were made on account of judgment of Abhishek ...... 2013 (5) TMI 491 - ITAT MUMBAI Haldor Topsoe A/s Denmark Jeevan Vihar Annexure Versus The Addl Commr of Income Tax (International Taxation) Royalty - FTS - Taxability of the amount of Euro paid by Gujarat Narmada Valley Fertilizers Company Ltd (GNFC) for technical documentation/engineering, etc to a denamrk company - AO and DRP not accepted the claim of the assessee regarding the non tax ...... 2013 (5) TMI 476 - DELHI HIGH COURT Commissioner Income Tax-V Versus Nipuan Auto Pvt. Ltd. Additions u/s 68 - unexplained investment and cash credits shown as share application money received by the assessee - CIT(A) deleted the addition -Held that:- The identity of the two companies which are sister companies stood established. Furthermor ...... 2013 (5) TMI 475 - PUNJAB & HARYANA HIGH COURT Punjab Information & Communication Technology Corporation Ltd. Versus Commissioner of Income Tax Loans and advances to the Subsidiary Companies - whether be termed Revenue Nature on account of Business Exigency and Commercial Expediency? - Tribunal returned a finding that the amounts advanced have been written off after the said companies have b ...... |
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