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Showing 1 to 15 of 66481 Records

    2014 (7) TMI 772 - ITAT MUMBAI

    The Cancer Aid & Research Foundation Byculla Municipal School Building Versus Director of Income Tax (Exemp.)

    Cancellation of registration u/s 12AA(3) – Activities of Trust as per object or not - Whether the activities of the trust are genuine or not and whether the activities are being carried out in accordance with the objects - Held that:- None of the obj ......

    2014 (7) TMI 771 - ANDHRA PRADESH HIGH COURT

    M/s. Priyadarshini Spinning Mills Ltd. Versus Commissioner of Income-tax AP-I, Hyderabad

    Written down value of block assets – reduction of receipt from insurance company as to the damages u/s 43(6)(c) - block assets (WDV), valued at ₹ 68,06,562/- were destroyed in a fire accident - the insurer paid a sum of ₹ 1,54,99,051/- T ......

    2014 (7) TMI 770 - ALLAHABAD HIGH COURT

    Ashok Kumar Jain Versus Commissioner of Income Tax & Others

    Validity of order u/s 127(1) and (2) – Power to transfer cases – Transfer of jurisdiction to file return - Held that:- The authority was required to give a notice indicating the reasons for transferring the case from one area to another area – here, ......

    2014 (7) TMI 769 - ALLAHABAD HIGH COURT

    Shyam Bidi Works Versus The Commissioner of Income Tax

    Validity of order - Rejection of books of account – Held htat:- The business operation of the assessee is the same for the AY as compared with the previous AYs - profits estimated in the previous years is a safe guide for estimation of the profits fo ......

    2014 (7) TMI 768 - ANDHRA PRADESH HIGH COURT

    M/s. Coromandel Cements Ltd. Versus Commissioner of Income-tax

    Prior period expenditure - accounting policy - increase in tariff - Deduction on power tariff – Accrual of liability – Held that:- All income and expenditure are accounted on accrual basis except for provision made for power tariff – assessee was equ ......

    2014 (7) TMI 767 - ITAT MUMBAI

    M/s. Eastern International Hotels Limited, C/o. Novotel Juhu Versus Deputy CIT 8(1), Mumbai

    Addition u/s 69C of the Act – Liquor purchases - Difference in AIR information – Held that:- Once the assessee has discharged its initial onus of reconciling the purchases vis-ΰ-vis the bills in its book of account, then burden shifts on the Revenue ......

    2014 (7) TMI 766 - ITAT MUMBAI

    Nishiland Park Ltd. Versus ITO 3(2) (3), Mumbai

    Penalty u/s 271(1)(c) of the Act – Concealment or furnishing of inaccurate particulars - Depreciation on purchase of cars – Held that:- The assessee is not in the business of sale and purchase of cars and therefore cars owned by it could not be part ......

    2014 (7) TMI 765 - ITAT MUMBAI

    Deputy Director of Income-tax Versus IATA BSP India

    Nature of payment made for BSP link services rendered by ADP-GSI France – Requirement to deduct TDS on fees paid to technical services – Held that:- The payment made to ADP-GSI France for providing BSP link services to the Agents/Air lines was treate ......

    2014 (7) TMI 764 - ITAT MUMBAI

    Joit Kumar Jain Versus Addl. CIT 15(2), Mumbai.

    Claim of depreciation – Concept of block assets - Held that:- AO and FAA had disallowed the claim of the assessee on the ground that assessee had not used the assets for business during the year – the decision in Dineshkumar Gulabchand Agarwal Versus ......

    2014 (7) TMI 763 - ITAT MUMBAI

    IL & FS Financial Services Ltd. Versus DCIT (OSD) Range 10(1), Mumbai

    Disallowance u/s 14A r.w. Rule 8D of the Rules – Held that:- The decision in M/s. IL & FS Financial Services Ltd. Versus Addl. Commissioner of Income Tax Circle–10(1), Mumbai [2014 (7) TMI 503 - ITAT MUMBAI] followed - The AO has worked out the disal ......

    2014 (7) TMI 762 - ITAT MUMBAI

    M/s. Sai Developers Versus Dy. Commissioner of Income Tax

    Expenses incurred directly for phase 1 of project – Road Expenses - Whether there should be any allocation of road expenditure or not and whether the Commissioner (Appeals) is justified in allocating 19% of the road expenses on account of Phase–I and ......

    2014 (7) TMI 761 - ITAT CHENNAI

    The Income Tax Officer Versus M/s. Gadsyl Exports P. Ltd.

    Non-deduction of TDS on overseas payment of agency commission – Disallowance u/s 40(a)(ia) of the Act – Held that:- Assessee is availing the services of non-resident agents for procuring export orders for which commission is paid - nonresident agents ......

    2014 (7) TMI 760 - ITAT CHENNAI

    The Deputy Commissioner of Income Tax Versus M/s. Sagar Gandhi Exports Pvt. Ltd.

    Claim of deduction u/s 80HHC of the Act - Business of export of shrimps – Held that:- CIT(A) followed the decision in M/s.Avani Exports & Others Vs. CIT [2012 (7) TMI 190 - GUJARAT HIGH COURT] for deleting dis-allowance made u/s.80HHC - CIT(Appeals) ......

    2014 (7) TMI 759 - ITAT MUMBAI

    Shri Dhiraj J. Gurnani Versus ITO 23(2) (2), Mumbai

    Condonation of delay – Delay of 31 days – Held that:- The assessee has explained the sufficient reasons for not filing the appeal within time - while condoning the delay, the court should take a lenient view - the party has not acted in mala fide but ......

    2014 (7) TMI 758 - ITAT DELHI

    Cosmos Industries Limited Versus ITO, Ward-3 (4), New Delhi

    Non-payment of interest liability on sugar development fund loan u/s 43B – Held that:- It is the Government of India which is the principal and that being so, its agent, IFCI, according to Section 182 of the Indian Contract Act, 1872, cannot be taken ......

   
 
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