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Income Tax Case Laws


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Showing 1 to 15 of 68055 Records

    2014 (11) TMI 734 - KERALA HIGH COURT


    Interference made in the order of Settlement Commission u/s 245D - Nature of jurisdiction exercised - Whether the exercise of its jurisdiction under Article 226 of the Constitution of India, will interfere with orders passed by the Settlement Commiss ......

    2014 (11) TMI 733 - DELHI HIGH COURT

    Director of Income Tax (Exemption) Versus M/s. Indraprastha Cancer Society, M/s. Sanskriti Educational Society, M/s. Abul Kalam Azad Islamic Awakening

    Entitlement for depreciation - Whether a charitable institution, which has purchased capital assets and treated the amount spent on purchase of the capital asset as application of income, is entitled to claim depreciation on the same capital asset ut ......

    2014 (11) TMI 732 - DELHI HIGH COURT

    The Commissioner of Income Tax-II Versus JDS Apparels Private Limited

    TDS under section 194H – assessee had paid commission to HDFC on payments received from customers who had made purchases through credit cards - Whether the Tribunal was right in holding that the AO was wrong in invoking Section 40(a)(ia) of the Act – ......

    2014 (11) TMI 731 - KERALA HIGH COURT


    Source of income not disclosed – Claim of custody of gold ornaments by the income tax authority for the purpose of enquiry under the Income Tax Act - Criminal petition under Kerala Value Added Tax Act – Whether the release of gold to the first respon ......

    2014 (11) TMI 730 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax, Patiala Versus M/s. Nahar Spinning Mills (P) Ltd.

    Taxability of cash incentive and duty draw back - Whether the amount on account of cash incentive and duty draw back, though claimed but not received actually by the assessee, would be taxable under the Income Tax Act – Held that:- As decided in Comm ......

    2014 (11) TMI 729 - ITAT DELHI

    Religare Enterprise Ltd. Versus ITO, Ward 15(3), New Delhi

    Exclusion of loan written back to credit of P&L a/c – Applicability of section 41(1) – Loans waived by group companies - Held that:- In the audited financial statements the Trustees of the assessee have recognised liabilities written back, dividend a ......

    2014 (11) TMI 728 - ITAT HYDERABAD

    M/s. Kirby Building Systems India Ltd. Versus ACIT, Circle 8(1), Hyderabad

    Transfer pricing adjustment -Payment of royalty and technical service fee disallowed –Held that:- Following the decision in Kirby Building Systems India Ltd. Versus Additional Commissioner of Income-tax, Range-8, Hyderabad [2014 (10) TMI 696 - ITAT H ......

    2014 (11) TMI 727 - ITAT MUMBAI

    ITO 19(2) (4), Mumbai Versus Narinder Kaur Bhatia

    Allowability of exemption against the sale of property u/s 54 – Purchase agreement beyond one year before the date of sale or not – Held that:- The assessee had purchased a residential flat on 08.01.1981, which was sold on 07.02.2007 for a sale consi ......

    2014 (11) TMI 726 - ITAT JAIPUR

    The ACIT, Circle- Sawai Madhopur Versus Shri Khiladi Lal Bairwa Prop. M/s. Khiladi Lal & Bros

    Validity of notice for reassessment u/s 148 - Discrepancies in the transportation receipts and TDS certificates - Held that:- The AO made additions which were deleted by the CIT(A) – revenue relied on the CIT(A)’s order to hold that the proceedings u ......

    2014 (11) TMI 725 - ITAT MUMBAI

    Income Tax Officer, (International Taxation) -3(1), Versus Linklaters & Paines Mumbai

    Permanent establishment - Whether the assessee had a permanent establishment in India or not – Held that:- Following the decision in Linklaters LLP Versus ITO (Int’l Taxation) [2010 (7) TMI 535 - ITAT, MUMBAI] - in a situation where specific provisio ......

    2014 (11) TMI 724 - ITAT MUMBAI

    Dy. Commissioner of Income Tax Versus M/s. Ritcher Themis Medicare Pvt. Ltd.

    Restriction in amount of disallowance u/s 14A – Computation of book profit u/s 115JB – Held that:- AO was of the view that the provisions of Rule 8D of the Income tax Rules are applicable to the year - as decided in GODREJ AND BOYCE MFG. CO. LTD. Ver ......

    2014 (11) TMI 723 - ITAT DELHI

    ITO, Ward 4(1), New Delhi Versus Jaintex Apparels Pvt. Ltd.

    Addition of unaccounted consignment sales – Income included in P&L account or not – Held that:- The assessee has been consistently following a particular method of accounting - Its accounts are audited u/s 44AB of the I.T. Act - Auditors have been co ......

    2014 (11) TMI 722 - ITAT DELHI

    DCIT, Circle-10(1), New Delhi Versus M/s. Destination of the World (Subcontinent) Pvt. Ltd.

    Determination of ALP – International transaction – Assessee is carrying on the business of providing services for in-bound, out-bound and local travels - Held that:- Following the decision in Destination of the World (Subcontinent) (P.) Ltd. Versus A ......

    2014 (11) TMI 721 - ITAT HYDERABAD

    Apollo Health Street Ltd. Versus Deputy Commissioner of Income-tax, Circle-1 (1)

    Transfer pricing adjustment – Corporate guarantee provided by the company – Held that:- DRP did not take into consideration any of the objections raised by the assessee including the internal CUP provided to it - the matter was also sent back to the ......

    2014 (11) TMI 720 - ITAT DELHI

    Income Tax Officer Versus Dr. Jaideep Kumar Sharma Prop. Dr. Jaideep’s Diagnostic Centre

    Disallowance u/s 40(a)(ia) – Tax withholding obligations u/s 194C and 194J discharged or not - Lab testing charges and printing the stationery expenses – Held that:- Following the decision in Rajeev Kumar Agarwal Versus Additional Commissioner of Inc ......



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