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Income Tax Case Laws

 

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Showing 1 to 15 of 67653 Records

    2014 (10) TMI 796 - ITAT DELHI

    Skyline Engineering Contracts (India) Pvt. Ltd. Versus. ACIT Range -8, New Delhi

    Interpretation of section 43B – Interest on service tax outstanding – Held that:- The object of section 43B of the Act is to curb the activities of those taxpayers who do not discharge their statutory liability of payment of tax or duty, for a long p ......

    2014 (10) TMI 795 - ITAT MUMBAI

    Late Shri Harshad S. Mehta Through L/H Smt. Jyoti H. Mehta Versus The DCIT, Central. Cir. 23, Mumbai

    Rejection of books of accounts – Counsel of the assessee contended that the books of accounts are not properly examined – Reasons for rejection of books of accounts valid or not - Held that:- The first reason for rejection of books is that the books ......

    2014 (10) TMI 794 - GUJARAT HIGH COURT

    Kosha Cubidor Containers Ltd. Versus Dy. CIT. (Asstt)

    Depreciation plant and machinery used in trial production - Whether the Tribunal is right in disallowing the assessees claim for depreciation allowance u/s 32 in respect of plant and machinery used in trial production during the year – Held that:- F ......

    2014 (10) TMI 793 - GUJARAT HIGH COURT

    Bipinchandra K. Bhatia Versus Dy. CIT.

    Allowability of business loss u/s 28 - Claim for deduction on gold seized by the Custom Authorities allowable business expenditure or not - Whether the loss incidental to business is allowable u/s 28 and the provision of Section 37(1) of the Income T ......

    2014 (10) TMI 792 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Veejay Tool and Die Pvt. Ltd.

    Claim of depreciation @ 80% on installation of windmill – Satisfaction of requirement of second proviso to Rule 5(1A) of the Income Tax Rules or not – Held that:- Following the decision in CIT V. Vijaya Hirasa Kalamkar (HUF) [1992 (9) TMI 4 - BOMBAY ......

    2014 (10) TMI 791 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Best Corporation (P) Ltd.

    Claim of depreciation @ 80% on installation of windmill – Satisfaction of requirement of second proviso to Rule 5(1A) of the Income Tax Rules or not – Held that:- Following the decision in CIT V. Vijaya Hirasa Kalamkar (HUF) [1992 (9) TMI 4 - BOMBAY ......

    2014 (10) TMI 790 - GUJARAT HIGH COURT

    Commissioner of Income Tax-I Versus Arihant Avenue & Credit Ltd.

    Disallowance on interest expenses in interest free advances given to sister concern deleted – Held that:- The Tribunal rightly relied upon B & A Plantations Industries Ltd. vs. CIT [1999 (12) TMI 43 - GAUHATI High Court] for the principle that where ......

    2014 (10) TMI 789 - GUJARAT HIGH COURT

    CIT. Versus Bhikkamal Chhotalal

    Allowability of deduction u/s 80HH and 80I – Ship breaking activity amounts to manufacture and production or not – Whether the Tribunal was right in allowing the deduction u/s 80-HH and 80-I holding that ship breaking activity gives rise to manufactu ......

    2014 (10) TMI 788 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. ABT Ltd. C/o. M/s. Subbaraya Aiyar Padmanabhan & Ramamani, Advocates

    Claim of depreciation on installation of windmill – Satisfaction of requirement of second proviso to Rule 5(1A) of the Income Tax Rules or not – Held that:- Following the decision in CIT V. Vijaya Hirasa Kalamkar (HUF) [1992 (9) TMI 4 - BOMBAY High C ......

    2014 (10) TMI 787 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Versus M/s. Vacment India Agra

    Method of computation of tax - Whether the Tribunal has erred in allowing the calculation of tax in violation of the provisions of the relevant Finance Act which prescribe calculation of tax as inclusive of cess and surcharge – Held that:- The Tribun ......

    2014 (10) TMI 786 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus Panner Investment Pvt. Ltd.

    Eligibility for benefit u/s 47(v) - Whether the Tribunal is right in holding that capital gain chargeable to tax u/s. 46(2) will also be eligible for grant of benefit envisaged u/s 47(v) - Held that:- Following the decision in Commissioner of Income ......

    2014 (10) TMI 785 - GUJARAT HIGH COURT

    Divya vasundhara financers Pvt. Ltd. Versus ACIT.

    Effect of amendment to section 2(47)(v) - Scope of term transfer - Whether the Tribunal is right in its interpretation that the amendment made with effect from 1.4.1988 by the Finance Act, 1987 enlarging the scope of the word “transfer” used in secti ......

    2014 (10) TMI 784 - GUJARAT HIGH COURT

    The Joint Commissioner of Income Tax Versus Amoli Organics Ltd.

    Deduction of amount of depreciation from profits u/s 115JA – Method of calculation of depreciation changed from Straight line method to WDV – Interest to be charged u/s 234B and 234C or not - Held that:- Following the decision in Deputy Commissioner ......

    2014 (10) TMI 783 - BOMBAY HIGH COURT

    Commissioner of Income Tax Versus M/s. Fortune Hotels And Estates Pvt. Ltd.

    Penalty u/s 271(1)(c) – Addition of deemed income u/s 50C - Whether the Tribunal was right in holding that the penalty cannot be imposed with reference to addition of deemed income u/s 50C – Held that:- The Tribunal was rightly of the view that this ......

    2014 (10) TMI 782 - ITAT LUCKNOW

    Income Tax Officer Versus Shri Rais Iqbal

    Addition of unexplained investment under various heads – Held that:- Had it been the case of admission of additional evidence by the CIT(A) without confronting to the AO, the Revenue should have taken a ground with regard to the violation of Rule 46A ......

   
 
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