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Income Tax Case Laws


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Showing 1 to 15 of 67528 Records

    2014 (10) TMI 549 - SUPREME COURT

    M/s. Nahalchand Laloochand Pvt. Ltd. Versus Assistant Commissioner of Income Tax And Others

    Scope of term owner of house property u/s 27(iiib) Pre-requisites of Section 269UA(f)(i) - Whether the tenants from month to month or which are for a period not exceeding one year are excluded from the definition - Held that:- Neither the order of ......

    2014 (10) TMI 548 - KARNATAKA HIGH COURT


    Income from sale of property Capital gains or business income - Whether the Tribunal was correct in holding that the income earned by the assessee on the sale of property at Airport Road should be brought to tax under the head "capital gains" and n ......

    2014 (10) TMI 547 - DELHI HIGH COURT

    Global Signal Cables (India) Pvt. Ltd. Versus Deputy Commissioner of Income Tax

    Validity of notice u/s 148 Failure to disclose material facts or not - Notice issued after four year - Held that:- The issuance of notice u/s 148 of the Act is beyond the period of four years from the end of the relevant AY 2006-2007 - while the AO ......

    2014 (10) TMI 546 - ALLAHABAD HIGH COURT

    M/s. Raghunandan Prasad Sarraf Versus Commissioner of Income Tax And Another

    Addition on account of peak investment on sale outside the books Held that:- The figures were mentioned as 74,000/- and 2,32,417/- against the dates of 9.4.1993 and 10.4.1993 represented figures in rupees and it cannot be taken as stock entry - Det ......

    2014 (10) TMI 545 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Versus M/s Sewak Ice & Cold Storage (P) Ltd.

    Deletion of penalty u/s 271(1)(c) Inaccurate particulars furnished or not - Income from cold storage Held that:- Penalty notice was with regard to inaccurate particulars of income within the meaning of Section 271(1)(c) of the Act and was not wit ......

    2014 (10) TMI 544 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax & Another Versus M/s. Translam Ltd.

    Applicability of section 80IA(10) Manufacture and sale of Lamination tordials cores and transformers - Assessee was of the view that unit is located in industrially backward area therefore the profits and gains of the unit are eligible for 100% ded ......

    2014 (10) TMI 543 - MADRAS HIGH COURT

    DV. Mercy Versus The Income Tax Officer

    Power to transfer cases u/s 127 Request to transfer case file rejected - Jurisdiction - Held that:- The object for which the provision was enacted is for the purpose of administrative convenience the assessee sought for transfer by representation ......

    2014 (10) TMI 542 - MADRAS HIGH COURT

    A. Jesu Rajendran Versus The Commissioner of Income Tax

    Maintainability of writ petition - AO rejected the request of assessee to refer the matter to DVO u/s 50C - alternative remedy - Held that:- As the purchaser, which was a Government concern, has not taken any steps u/s 47A of the Indian Stamp Act and ......

    2014 (10) TMI 541 - BOMBAY HIGH COURT

    Idea Cellular Ltd. Versus The Union of India And Others

    Stay application - Validity of order u/s 201(1) r..w section 201(1A) Non-compliance of section 194J and 194H - Assessee is a licensed telecom operator and provides cellular services to 22 telecom circles across India - Whether the payment of roamin ......

    2014 (10) TMI 540 - BOMBAY HIGH COURT

    Commissioner of Income Tax-III, Pune Versus Sanjeewan Vidyalaya Trust

    Claim of depreciation on immovable property capital expenditure on the relevant assets has already been allowed as application of income - double deduction - Held that:- the full expenditure has been allowed in the year of acquisition of assets rea ......

    2014 (10) TMI 539 - BOMBAY HIGH COURT

    Spaco Carburettors (I) Ltd. Versus The Commissioner of Income-Tax, Mumbai

    Admission of additional grounds - Inherent contradiction in the order of Tribunal Held that:- The Court refrain itself from deciding the issues arising out of additional grounds on merits simply because there is inherent contradiction in the order ......

    2014 (10) TMI 538 - BOMBAY HIGH COURT

    Raj Dadarkar & Associates Versus ACIT- CC-46

    Income from shopping centre Income form house property or Profits and gains from business and profession Ownership of shopping centre - Whether the was owner of the shopping centre within the meaning of section 22 read with section 27 Held that ......

    2014 (10) TMI 537 - RAJASTHAN HIGH COURT

    Commissioner of Income Tax, Jaipur Versus Shri Sobhrajmal

    Addition made on the basis of seized document Unexplained advances addition on the basis of entries in diary - Held that:- When all the additions were considered by the ITAT and have been confirmed or considered in the case of firm M/s Ghindmal ......

    2014 (10) TMI 536 - RAJASTHAN HIGH COURT

    Commissioner of Income Tax, Alwar Versus Shri Ashok Kumar Jain

    Addition the basis of statement recording during survey u/s 133A - Statement recorded on the basis of impounded loose papers, diaries, documents etc. Surrender of amount by assessee Held that:- Tribunal after appreciating the evidence on record a ......

    2014 (10) TMI 535 - PUNJAB & HARYANA HIGH COURT

    Parvinder Jit Singh Bindra Versus Commissioner of Income Tax

    Transfer of jurisdiction from regular assessment u/s 143(3) to make block assessment u/s 158BC - Non-execution of warrants of authorization Seized cash not handed over by FEMA authorities Commission earned on the distribution of compensatory paym ......

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