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Income Tax Case Laws

 

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Showing 1 to 15 of 66790 Records

    2014 (8) TMI 693 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Meerut Versus AR. Trust

    Exemption u/s 80G(5)(vi) Registration u/s 12AA granted Section 12AA and 80G operate under different fields or not Held that:- The Tribunal in its judgment has wrongly proceeded on the basis that the sole reason for refusing an exemption u/s 80G ......

    2014 (8) TMI 692 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax, Agra Versus Sh. Virendra Behari Agrawal

    Unexplained gifts Donee denied to make gifts opportunity to cross examine Held that:- Shri Surendra Bihari Agrawal was having own minor children, when it is so, then why he will give the gifts to the children of his brother - no cheque was rece ......

    2014 (8) TMI 691 - BOMBAY HIGH COURT

    Dudhsagar Investments Pvt. Ltd. Versus The Asst. Commissioner of income-tax

    Income from investment company Income from other sources or income from house property -Whether income received by an investment company in the course of its business, towards letting of a fully furnished office premises, is not to be assessed as " ......

    2014 (8) TMI 690 - ANDHRA PRADESH HIGH COURT

    THE COMMISSIONER OF INCOME TAX AND THE ASSTT COMMISSIONER OF INCOME TAX Versus M/s MPHASIS LTD

    Computation of deduction u/s 10B - Foreign currency provided for software development services outside India Held that:- The consideration in respect of computer software received in or brought into India by the assessee in convertible foreign exch ......

    2014 (8) TMI 689 - ANDHRA PRADESH HIGH COURT

    TCI Industries Ltd. Versus Commissioner of Income Tax And Another

    Rectification of order u/s 154 Effective date for interest u/s 244A - Whether the assessee is entitled to be paid interest u/s 244-A of the Act from the date on which the application in respect of that amount was made or any date anterior to that ......

    2014 (8) TMI 688 - PUNJAB AND HARYANA HIGH COURT

    Commissioner of Income-tax Versus YM. Singla

    Genuineness of gift - Whether the Tribunal is right in holding the gifts as genuine from 26 parties who were merely passing on the accommodation entries not only for the assessee but for other persons also Held that:- An enquiry into the matter was ......

    2014 (8) TMI 687 - PUNJAB AND HARYANA HIGH COURT

    Rajiv Gupta Versus Commissioner of Income Tax, Aaykar Bhawan, Rishi Nagar, Ludhiana, Punjab

    Rectification of order Set off and carry forward of Long Term Capital Loss - Whether the Tribunal was justified in confirming the action of the authorities below in allowing the rectification of subsequent orders without rectifying the initial orde ......

    2014 (8) TMI 686 - CALCUTTA HIGH COURT

    Commissioner of Income-tax Versus Siliguri Regulated Market Committee

    Allowability of depreciation to charitable organization u/s 32 Income does not include income from business Held that:- Where the trust derives income from house property, interest on securities, capital gains, or other sources, the word "income" ......

    2014 (8) TMI 685 - RAJASTHAN HIGH COURT

    The Commissioner of Income Tax, Ajmer Versus Shri Jai Kumar Bakliwal

    Income from undisclosed sources u/s 68 Amount advanced through proper channel or not Held that:- The amounts advanced are not substantial and in most of the cases, the amounts are ranging from 25,000 to 90,000 and in some cases, it is exceeding & ......

    2014 (8) TMI 684 - PUNJAB AND HARYANA HIGH COURT

    M/s Liberty Footwear Co. Versus Commissioner of Income Tax, Aayakar Bhawan, Sector 13, Karnal

    Advertisement and sales promotion expenses u/s 37 Incurred wholly and exclusively for business purposes or not Held that:- The Tribunal was rightly of the view that the assessee did not furnish any details and evidence regarding the assets writte ......

    2014 (8) TMI 683 - KARNATAKA HIGH COURT

    Commissioner of Income-tax Versus ML. Sridhar

    Reopening of assessment u/s 147 - Guidance value for stamp duty - Whether the Tribunal was justified in holding that the Government Circular prescribing the guidance value for stamp duty cannot be placed reliance by the AO to reopen the assessments u ......

    2014 (8) TMI 682 - CALCUTTA HIGH COURT

    Ganapati Enterprises Versus Commissioner of Income-tax

    Sale of detachable warrants (DW) - assessee claimed that since the cost of acquisition of detachable warrants is not ascertainable, the sale proceeds of these detachable warrants constitutes capital receipts not liable to tax - tribunal found that ......

    2014 (8) TMI 681 - MADRAS HIGH COURT

    Commissioner of Income-tax Versus Working Women's Forum

    Exemption to be granted as provided u/s 13(1)(d) or total denial u/s 11 Investment made in MIOT Hospitals Ltd. Contravention of section 11(5)/13(1)(d) or not Held that:- Following the decision in DIT (Exemptions) v. Sheth Mafatlal Gagalbhai Fou ......

    2014 (8) TMI 680 - PUNJAB AND HARYANA HIGH COURT

    Commissioner of Income-tax Versus Narinder Kumar Sekhri, Chaman Lal Sekhri and Subhash Chander

    Foreign gifts received - Whether the Tribunal was correct in law in deleting the additions allegedly received by the assessees as foreign gifts Held that:- Narinder Kumar Sekhri had received foreign gifts from one S. P. Amar with whom he had no rel ......

    2014 (8) TMI 679 - PUNJAB AND HARYANA HIGH COURT

    The Commissioner of Income Tax-I, Amritsar Versus Sh. Varinder Rawlley

    Penalty proceedings u/s 271(1)(c) r.w Explanation 1(1A) Addition u/s 68 onus to establish the genuineness of transaction Credit entry in account books Held that:- It is for the assessee to prove the genuineness of the transaction by identifyi ......

   
 
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