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Income Tax Case Laws


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Showing 1 to 15 of 67190 Records

    2014 (9) TMI 629 - ITAT HYDERABAD

    M/s. National Mineral Development Corporation Limited. Versus Dy. Commissioner of Income Tax

    Validity of reopening of assessment – tangible material to suggest escapement of income - Held that:- Following the decision in assessee’s own case as decided in DCIT Versus M/s NMDC LTD [2014 (7) TMI 993 - ITAT HYDERABAD] - AO has got the reports f ......

    2014 (9) TMI 628 - ITAT DELHI

    Bharat Gears Ltd. Versus ACIT, Central Circle-II, New Delhi.

    Leave encashment u/s 43B – Held that:- In assessee’s own case for the earlier assessment year, Apex Court has categorically held that the assessee may pay tax and thereafter make the claim in its return which has been done as such the same is allowab ......

    2014 (9) TMI 627 - ITAT AHMEDABAD

    Income-Tax Officer Versus M/s. Patel Crate And Container

    Genuineness of expenditure – Whether construction can be continued even after date of completion certificate – Held that:- CIT(A) while deleting the addition has given a finding that AO has not doubted the source of payments and further the payments ......

    2014 (9) TMI 626 - ITAT DELHI


    Exemption u/s 54 – computation of LTCG - indexation benefit for computing the indexed cost of acquisition – relief has been denied by the AO on the footing that benefit of indexation is available only from the date the property devolved on the asses ......

    2014 (9) TMI 625 - ITAT BANGALORE

    Prithvi Developers & Builders Versus The Deputy Commissioner of Income Tax

    Validity of assessment u/s 153C r.w.s. 143(3) – Estimation of business income on higher side – Assessment made on assumptions – Held that:- The mandatory conditions of recording satisfaction not complied with to invoke the jurisdiction u/s 153C of th ......

    2014 (9) TMI 624 - ITAT KOLKATA

    JL. Morison (India) Ltd. Versus Deputy Commissioner Of Income Tax

    Royalty paid treated as capital expenses - Held that:- The amounts were kept by the assessee for use of trademark and knowhow for certain period that too under strict terms and conditions and not for setting up any factory - after the termination of ......

    2014 (9) TMI 623 - ITAT KOLKATA

    Deputy Commissioner of Income Tax Versus M/s. Woodside Fashions Ltd.

    Business income treated as income from house property – Held that:- The assessee has declared the receipts on account of business arrangement fee under the head "business" and computed on the basis of percentage - The Business Arrangement Agreement d ......

    2014 (9) TMI 622 - ITAT DELHI

    Deputy Commissioner of Income Tax Versus M/s. Unibild Engineering And Construction Company Pvt. Ltd.

    Addition u/s 41(1) – Sundry creditors – Held that:- The matter needs re-examination at the end of the AO - the amount had become time barred and moreover, the assessee had transferred the amount to profit & loss account - no amount is transferred to ......

    2014 (9) TMI 610 - ITAT MUMBAI

    Tricom India Limited Versus ITO-8(3) (3), Mumbai

    Exemption of interest income earned u/s 10B – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that, the assessee is a 100% Export Oriented Unit (EOU) registered under Software Technology Park Scheme for ......

    2014 (9) TMI 609 - ITAT HYDERABAD

    Late Mr. Jawaharlal @ Subashchand reptd. by his wife Smt. Sushila Bai as Legal Heir Versus DCIT, Circle 9(1) Hyderabad

    Order u/s 158BC r.w. section 254 – Validity of assessment on jurisdiction – Time period to made reply by assessee as per the provisions - Held that:- Notice issued by the AO u/s.158BC requiring the assessee to furnish the return in the prescribed For ......

    2014 (9) TMI 608 - ITAT MUMBAI

    M/s. Ushdev Commercial Services P. Ltd. Versus DCIT 7(3), Mumbai

    Levy of penalty u/s 271(1)(c) – Time limit for passing order expired or not – Limitation period u/s 275(1)(a) - Concealment of facts and furnishing of inaccurate particulars or not – Held that:- The AO had made certain additions to the income of the ......

    2014 (9) TMI 607 - ITAT AMRITSAR

    M/s. Shri Gian Resorts Versus Vs. Income Tax Officer

    Rejection of books of accounts u/s 145(3) – Difference in cost of construction of building of marriage palace – Held that:- The AO raised four objections while rejecting the books of account starting with earth filling expenses are not debited, fuel/ ......

    2014 (9) TMI 606 - ITAT PUNE

    Gurukrupa Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit Versus Addl. CIT, Ratnagiri Range, Ratnagiri

    Penalty u/s 271D – Sufficient cause as provided u/s 273B – Deposits accepted in contravention to section 269SS/269T or not - Whether the assessee was prevented by sufficient cause within the meaning of S. 273B or not - Held that:- section 273 B comes ......

    2014 (9) TMI 605 - ITAT MUMBAI

    GECF Asia Limited, C/o KPMG, Lodha Excelus Apollo Mills Compound Versus

    Determination of income – Royalty under Article–12(3), Indo-Thailand Tax DTAA - Whether the payment received by the assessee in lieu of services rendered to GEMFSl is taxable as “royalty” under Article–12(3) or not – Held that:- The royalty payment r ......

    2014 (9) TMI 604 - ITAT MUMBAI

    Hind Rectifiers Ltd. Versus Addl. CIT – 10(3), Mumbai

    Allocation of certain expenses – Allocation of interest and finance charges - Advertisement and Publicity expenses Held that:- When the companys name and products are being advertised or published, or the expenditure is for the purpose of the compan ......

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