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Income Tax Case Laws


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Showing 1 to 15 of 67284 Records

    2014 (9) TMI 892 - GUJARAT HIGH COURT

    Niko Resources Ltd. Versus Assistant Director of Income Tax

    Reopening of assessment u/s 148 – Bar of limitation – Details of depreciation claimed given by assessee - Held that:- The notice issued u/s 148 for reopening of case of the assessee for AY 2005-06 dated 26.12.2012 directed the petitioner to produce a ......

    2014 (9) TMI 891 - DELHI HIGH COURT

    New Holland Tractors (India) Private Limited Versus Commissioner of Income Tax, Delhi-V

    Taxability of license fee - Whether entire license fee received or paid under the agreement dated 14th July, 1995 is taxable in the year of receipt or it should be spread over three years – Held that:- The students were required to make deposit of th ......

    2014 (9) TMI 890 - ALLAHABAD HIGH COURT

    Neeraj Kanta Verma Versus Union of India And Others

    Validity of notice u/s 148 – Reason to believe - Capital gains income had escaped assessment or not - Conversion from lease hold to free hold resulting into short term capital gains or not - Held that:- The AO has wide powers to reopen the assessment ......

    2014 (9) TMI 889 - HIGH COURT OF KARNATAKA

    Commissioner of Income-tax Versus CGI Information Systems & Management Consultants (P.) Ltd.

    Liability to deduct TDS u/s 195(1) – Remittances made to Non-resident – Article 12 of Indo-Canada DTAA - cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses - Whether the Tribunal was correct in holding th ......

    2014 (9) TMI 888 - DELHI HIGH COURT

    Commissioner of Income Tax-XI Versus Rama Krishna Jewellers

    Disallowance of 50% of expenses on making charges paid to karigars – Held that:- The AO in the remand report could not point out and controvert the documents and details provided - Genuineness of the documents was not doubted - The similar expenditur ......

    2014 (9) TMI 887 - HIGH COURT OF KARNATAKA

    Director of Income-tax, International Taxation Versus Mondial Orient Ltd.

    Income deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not – Activities amounts to purchase of goods in India or not - Held that:- If an assessee carries on operations which results in purchase of goods in India for the purpose ......


    R. Damodar Reddy Versus The Commissioner of Income Tax And Another

    Interpretation of Karvivad Samadhan Scheme - Levy of 35% amount on the component of interest and penalty – Tax in arrears - Whether the transaction fits into Clause (a)(iii), or Clause (a)(iv) of Section 88 of the Act – Held that:- An analysis of Cla ......

    2014 (9) TMI 885 - GUJARAT HIGH COURT

    Commissioner of Income Tax, Gandhinagar Versus Rajendra Brothers

    Interest expenses utilized for business purpose or not - Whether the Tribunal erred in concurring to the views of the CIT(A) in deleting the entire disallowances made by the AO on account of interest expenses, when the loan was not utilized for the p ......


    The Commissioner of Income Tax-III, Hyderabad Versus Sri Krishna Drugs Ltd.

    Allowability of deduction on Gross total income or Net total income u/s 80HHC - Whether the Tribunal is correct in holding that the deduction U/s. 80 HHC to be allowed on the gross total income and not on net total income – Held that:- The gross tota ......


    Commissioner of Income Tax Versus Nagarjuna Fertilisers and Chemicals Ltd.

    Refund of customs duty as part of incentive measure – Capital or revenue in nature - Whether the refund of customs duty received by the assessee on the imported components/machinery for their fertilizer plant pursuant to the notification of the Minis ......

    2014 (9) TMI 833 - DELHI HIGH COURT

    Mantola Co-Operative Thrift & Credit Society Ltd. Versus Commissioner of Income Tax

    Exemption u/s 80P(2)(a)(i) - Interest income from FDRs – Held that:- The interest was earned by way of investment of surplus funds in FDRs with banks – following the decision in Totgars’ Co-operative Sale Society Ltd. Vs. Income Tax Officer, Karnatak ......

    2014 (9) TMI 832 - GUJARAT HIGH COURT

    Commissioner of Income Tax-I Versus Gujarat Urja Vikas Ltd.

    Classification of expenses - Whether the Tribunal was justified in deleting the disallowance of expenditure claimed by the assessee, without appreciating that the expenditure was necessitated due to the coming into existence of the new entity – Held ......

    2014 (9) TMI 831 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus Cethar Limited

    Claim of deduction u/s 80IB – income from power generated by the Wind Mill - Whether the Tribunal was right in holding that the assessee is entitled to the claim of deduction under Section 80IB in respect of the income relatable to the power generate ......

    2014 (9) TMI 830 - BOMBAY HIGH COURT

    Shree Krishna Silk Industries Ltd. Versus Deputy Commissioner of Income Tax And Others

    Reopening of assessment u/s 148 – Bar of limitation – Held that:- Assessee contended that the notice dated 23 March 2003 is beyond the period of limitation provided u/s 149 of the Act and not extended by Section 150 of the Act - this is for the reaso ......

    2014 (9) TMI 829 - BOMBAY HIGH COURT

    National Health And Education Society Versus Asstt. Director of Income Tax (Exemption) -II(2), Mumbai

    Reopening of assessment u/s 148 – Jurisdiction to issue notice – Full and true disclosure made or not - Held that:- There can be no reason to believe that income chargeable to tax has escaped assessment on the activity of pharmacy carried out at the ......

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