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Income Tax Case Laws


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Showing 1 to 15 of 66751 Records

    2014 (8) TMI 606 - DELHI HIGH COURT

    Director of Income Tax (International Tax) Versus Copal Research Limited, Moody’s Group Limited, Moody’s Analytics, USA

    Capital gain on sale of shares of Indian company by one Non resident to another Non resident outside India – Liability to deduct TDS u/s 195 - Whether the two transactions i.e. for sale and purchase of CRIL shares and Exevo- USA shares are designed ......

    2014 (8) TMI 605 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus Pranav Foundations Ltd.

    Addition u/s 68 – Share application and share premium amount credited but not proved - Whether the Tribunal was right in upholding the order of the CIT(A) who deleted the addition made u/s 68, being the share application money and share premium amoun ......

    2014 (8) TMI 604 - MADRAS HIGH COURT

    The Commissioner of Income Tax-II Versus City Union Bank Limited (Central Office)

    Accrual of income - Interest on securities to be assessed on half yearly due dates – Interest accrued at the end of assessment year – Claim of Bad debts to non-rural branches u/s 36(1)(viia) - Following the decision in Commissioner of Income Tax v. C ......

    2014 (8) TMI 603 - MADRAS HIGH COURT

    The Commissioner of Income tax Versus M/s. Rashi Injection Moulders

    Penalty u/s 271D – Cash loans received from creditors – Reasonable cause for taking loans explained by assessee or not - Held that:- The sundry loans have been extended by the agriculturists within the limits prescribed u/s 269SS of the Income Tax Ac ......

    2014 (8) TMI 602 - GUJARAT HIGH COURT

    Anil Hassanand Gajwani Versus Income Tax Officer

    Reopening of assessment u/s 148 – Change of opinion - Held that:- Unless and until it is suggested and / or alleged that the income chargeable to tax as escaped assessment for the reasons that the assessee failing to disclose fully or truly all mater ......

    2014 (8) TMI 601 - GUJARAT HIGH COURT

    KV. Patel Family Trust Versus Commissioner of Income Tax

    Rate of tax on allocation of income of Trust to beneficiaries - Maximum marginal rate u/s 164 – Specific Trust or Discretionary Trust – Held that:- With respect to the AY 1982-83 and 1983-84, Commissioner took a view that the assessee Trust was subje ......

    2014 (8) TMI 600 - DELHI HIGH COURT

    CIT –XI Versus Mr. Lajpat Rai Taneja

    Invocation of section 50C – Circle rate referred at starting point – Addition u/s 69 – Held that:- The difference between the circle rate and the amount paid was brought to tax as unexplained investment - Revenue has not relied upon Section 50C of th ......

    2014 (8) TMI 599 - KARNATAKA HIGH COURT


    Centralized processing of statements of tax deducted at source (TDS returns) u/s 200A which was filed u/s 200 – Rectification of order u/s 154 - enhancing the demand - Reasonable opportunity u/s 154(3) of being heared - Held that:- The Department has ......

    2014 (8) TMI 598 - GUJARAT HIGH COURT

    Raajratna Metal Industries Ltd. Versus Assistant Commissioner of Income Tax

    Reopening of assessment u/s 147 – Reopening at the instance of audit party - Held that:- The reassessment proceedings have been initiated at the instance of the audit party, the noting made and the relevant documents appears that the assessment is so ......

    2014 (8) TMI 597 - MADRAS HIGH COURT

    Purshotamdas Jain Versus The Commissioner of Income Tax

    Block assessment u/s 158BC r.w. Section 264 – Statutory appeal filed - Held that:- It is admitted by the assessee that as against the order, a statutory appeal has been filed before the Commissioner of Appeals, Central II – there was no reason to ent ......

    2014 (8) TMI 596 - KARNATAKA HIGH COURT


    Claim of deduction u/s 80IB(3) – Status of SSI ceased in 9th year - When once the eligible business of an assessee is given the benefit of deduction u/s 80IB on the assessee satisfying the conditions mentioned in Sub-sec.(2) of Sec.80IB, can the asse ......

    2014 (8) TMI 595 - KARNATAKA HIGH COURT


    Deduction u/s 10A – Amount paid to engineers for technical services and communication charges - Whether the Tribunal was correct in holding that the amount paid to engineers on site for technical services should be added to the export turnover when c ......

    2014 (8) TMI 594 - BOMBAY HIGH COURT

    Ramesh Babulal Shah S/o. Babulal K. Shah And Others Versus Commissioner of Income Tax

    Nature of amount received in pursuance of Consent decree by HC – Purchase of land – Business income or Capital gain - Land was purchased but possession was not given to the assessee - During the pendency of the proceedings, consent decree was passed ......

    2014 (8) TMI 593 - PUNJAB & HARYANA HIGH COURT

    M/s. Amolak Singh Kumar & Sons Versus Commissioner of Income Tax-2, Jalandhar

    Condonation of delay – Delay of 715 days - whether there was sufficient cause for condonation of delay of 715 days in filing the appeal before the Tribunal which was belated – Held that:- The question regarding whether there is sufficient cause or no ......

    2014 (8) TMI 568 - DELHI HIGH COURT

    Madhukar Khosla Versus Assistant Commissioner of Income Tax

    Notice for reopening of assessment u/s 148 – Full and true disclosure – Change of opinion - Held that:- In case of an assessment completed u/s 143 (1), the requirement of recording "reasons to believe" are mandatory – Relying upon THE COMMISSIONER OF ......

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