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Income Tax Case Laws


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Showing 1 to 15 of 67674 Records

    2014 (11) TMI 43 - ITAT JODHPUR

    The DCIT Circle- 1, Jodhpur Versus M/s. Rajasthan Art Emporium Heritage House

    Disallowance u/s 40(a)(ia) – TDS amount deposited before before the due date of filing of return – Effect of amendment – Held that:- Following the decision in ITO vs Nem Chand Jain [2014 (1) TMI 1263 - ITAT JODHPUR] - the assessee deducted TDS which ......

    2014 (11) TMI 20 - DELHI HIGH COURT

    Commissioner of Income Tax Versus M/s. Steel Authority of India Ltd.

    Deletion of penalty u/s 271(1)(c) - Capitalization of interest – Held that:- The Tribunal was rightly of the view that the changes in capitalization or de- capitalization of interest were effected by the assessee consequent to well controlled and reg ......

    2014 (11) TMI 19 - DELHI HIGH COURT

    Commissioner of Income Tax-XII Versus Indo Rub Industries

    Revision u/s 263 – Inquiry conducted or not - Whether or not the AO before passing the order u/s 143(3) of the Act had conducted enquiries which were “necessitated and required” considering the substantial increase in the capital account of the partn ......

    2014 (11) TMI 18 - ALLAHABAD HIGH COURT

    ID. Education Society Versus Principal Chief Commissioner of Income Tax

    Rejection of application of claim of exemption u/s 10(23C)(vii) – Delay in filing application beyond stipulated date of 30th September 2013 – Held that:- There is no basis or foundation in the submission that the delay in filing the application for a ......

    2014 (11) TMI 17 - DELHI HIGH COURT

    Housing & Urban Development Corporation Limited Versus Additional Commissioner of Income Tax

    Taxability of administrative expenses - Whether the Tribunal was right in holding that in terms of minutes of meeting held on 7th September, 1995 administrative expenses of 1.5% had accrued in respect of residential quarters at Andrews Ganj and were ......

    2014 (11) TMI 16 - KERALA HIGH COURT

    M/s. GCDA Employees' Pension Fund Trust Versus The Commissioner of Income Tax-I

    Rejection of application of registration u/s 12AA - whether paying pension to the employees of the GCDA comes under the scope of charitable purpose or not u/s 2(15) – Held that:- The object of the Trust is to pay pension to the employees of the GCDA ......

    2014 (11) TMI 15 - KARNATAKA HIGH COURT


    Scope of undisclosed income u/s 115BA and 115BB – Transactions not recorded in the books of accounts - Whether the Tribunal was correct in holding that the additions of unexplained investment in shares, bullion etc., do not constitute undisclosed i ......

    2014 (11) TMI 14 - ITAT DELHI

    Shri Suresh Nanda Versus ACIT Central Circle 13 New Delhi, DCIT.

    Determination of status of assessee - Residential or not - Held that:- Following the decision in Shri Suresh Nanda Versus ACIT, Central Circle-13, New Delhi [2014 (4) TMI 739 - ITAT DELHI] - although, the assessee has, in the preceding 4 years been i ......

    2014 (11) TMI 13 - ITAT HYDERABAD

    M/s. Shriram Chits (P) Ltd. Versus Dy. Commissioner of Income-tax

    Chit funds - Claim of deduction on bad debts on running and terminated groups – Bad debts allowable u/s 37(1) or business loss u/s 28 - Held that:- Following the decision in M/s. Shriram Chits (P) Ltd. Versus The Joint CIT (OSD), Hyderabad [2013 (5) ......

    2014 (11) TMI 12 - ITAT AHMEDABAD

    Asstt. Commissioner of Income Tax Versus M/s. Sarabhai Machinery Pvt. Ltd.

    Reversal of provision for revaluation of liability – Held that:- The assessee has revalued its liability to M/s. Ambalal Sarabhai Enterprises Ltd. (ASE Ltd.) and increased the same by ₹ 28,23,735 - in normal parlance such increase in liability ......

    2014 (11) TMI 11 - ITAT DELHI

    DCIT, Circle 17(1), DCIT, CIRCLE 12(1), New Delhi Versus M/s Vodafone Essar South Ltd.,

    Depreciation on assets disallowed – Assets put to use during the year for business purpose or not – Held that:- As it has been held in COMMISSIONER OF INCOME TAX-IV, NEW DELHI Versus INSILCO LIMITED [2009 (2) TMI 31 - DELHI HIGH COURT] – the assessee ......

    2014 (11) TMI 10 - ITAT HYDERABAD

    M/s. Bharati Airtel Limited Versus Dy. Commissioner of Income-tax,

    Amount paid covered u/s 194J or not - Compliance of TDS provisions - Business of rendering various telecommunication services including landline and internet services - Whether the payment made by the assessee company to M/s. Records and Data Warehou ......

    2014 (11) TMI 9 - ITAT PUNE

    Q Logic (India) Private Limited Versus The Dy. Commissioner of Income tax

    Selection of comparables – Abnormal profit making concerns – Determination of ALP – International transaction of software services to Associate Enterprises - Held that:- Following the decision in Maersk Global Centres (India) Private Ltd. Vs. ACIT [2 ......

    2014 (11) TMI 8 - ITAT MUMBAI

    Income Tax Officer Versus M/s. Pratibhuti Viniyog Ltd.

    Non deduction of TDS - VSAT charges and transaction charges paid to stock exchange disallowed u/s 40(a)(ia) - Whether the charges were composite charges for professional and technical services rendered by the stock exchange to its members and the ass ......

    2014 (11) TMI 7 - ITAT LUCKNOW

    Jai Prakash Ahuja Versus Income-tax Officer, 2 (2) Kanpur

    Reopening of assessment u/s 147 – Jurisdiction of AO - Held that:- Assessment was reopened after four years from the end of the relevant assessment year - before issuing notice u/s 148 of the Act, the AO was required to obtain sanction/approval from ......



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