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Income Tax |
Showing 1 to 15 of 59168 Records |
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2013 (5) TMI 561 - ITAT KOLKATA Depurty Commissioner of Income-tax Circle-4, Kolkata Versus M/s. Darjeeling Dooars Plantations (Tea) Ltd. Depreciation Claim – As per AO assessee failed to furnish the evidence in support – Held that:- From the order of CIT(A), it is clear that evidences that these machineries were put to use as on 31.03.2005 were filed before him for the first time and ...... Kasturilal Sardarilal Luthra Urmil Versus DCIT Central Circle-I, Nashik Income from undisclosed sources – Appeal is related to two assessment years - AO made additions in income sustained by Ld. CIT(A) - Addition in income made u/s 153A of the Act - Held that:- Assessee in his statement recorded u/s.132(4) has offered ...... 2013 (5) TMI 559 - ITAT KOLKATA Smt. Ruby Biswas Versus Income-tax Officer, Wd-41(3), Kolkata. Re-assessment - Reopening of assessment – As per revenue assessee understated / concealed its income, particularly did not disclose correct income from her proprietary concern SAAJO a beauty parlour. The very basis of initiation of proceedings for wh ...... 2013 (5) TMI 558 - ITAT KOLKATA Income-tax Officer, Wd-2, Nadia Versus Smt. Ashima Banerjee Assessment proceedings – What is the monetary limit for filing of appeal before ITAT - The only issue remains is that the appeal of the revenue is below the prescribed limit of tax effect in view of the Board's Instruction issued from time to time re ...... ASSTT COMMISSIONER OF INCOME TAX VERSUS HUGHES SOFTWARE SYSTEMS LTD Performance incentive - non deduction of TDS - whether be considered as part of salary for the purpose of computation of exemption u/s 10(13A) in respect of HRA paid to the employees - CIT(A) allowed the claim by deleting the demand raised u/s 201(1) ...... 2013 (5) TMI 556 - ITAT KOLKATA Income-tax Officer, Wd-51(3), Kolkata Versus M/s. Zigma Photo Colour Lab Maintainability of appeal - assessee stated that that tax effect in this appeal of the revenue is below the prescribed monetary limits for filing of appeal before ITAT and other superior courts - Held that:- Since this appeal filed on 06.05.2009, the ...... 2013 (5) TMI 555 - ITAT AHMEDABAD Shree Ram Mine hem Indl. C/o Mukesh M Patel & Co. Vs. ACIT, Mehsana Undisclosed income out of suppression of closing stock - CIT(A) deleted the addition - Held that:- Addition was deleted by CIT(A) on this basis that this amount of closing stock as on 31.03.1999 cannot be added separately because this is appearing as ...... 2013 (5) TMI 554 - ITAT KOLKATA Satyabrata Dey Versus Deputy Commissioner of Income-tax Disallowance of expenditure in computing the income under the head capital gains - Held that:- From the proposition of law laid down in Rama Gowda Vs. M. Varadappa Naidu [2003 (12) TMI 583 - SUPREME COURT] and considering the facts of the present cas ...... 2013 (5) TMI 553 - ITAT MUMBAI Asst. CIT, Central Circle 9, Mumbai Versus ACME Housing (India) Pvt. Ltd. Disallowance u/s. 14A r.w.r. 8D - Asst. Years 2006-07 & 2007-08revenue appeal against part relief granted by CIT(A) - Held that:- With regard to indirect expenditure, it is in agreement with the assessment of the same by the Revenue at 0.5% of the av ...... 2013 (5) TMI 552 - ITAT MUMBAI The Dy. Commissioner of Income Tax - 13(3) Versus Shri Vipul Rameshchandra Shah, J. V. Enterprises Income from share transaction - capital gains v/s income from business - Assessee, an individual is a trader in yarn and dealing in Securities - Held that:- The facts of the case are that assessee has shown the Capital Gains from the sale of shares i ...... 2013 (5) TMI 551 - ITAT MUMBAI I. T. O. -9(2)(2), Mumbai Versus Lakewood Construction Co. Pvt. Valuation of flats sold - assessee, a company in the business of construction of property sold flats to its directors and principal shareholders - sale to a related party - assessee for the purpose of accounting follows project completion method - wh ...... 2013 (5) TMI 541 - GUJARAT HIGH COURT Commissioner of Income Tax-III Versus Naval Technoplast Industries Ltd. Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission - held that:- the parties had sent confirmation of having received the commissions directly to the Assessing Officer, complete de ...... 2013 (5) TMI 533 - ITAT MUMBAI Shri Dilip C. Bagri Versus Income Tax Officer-4(1) (1) Condonation of delay in filing the appeal - CIT(A) dismissed the same as barred by limitation - Held that:- On appreciating the facts it is noticed that the assessee actually filed an application u/s 154 in the month of May, 2009 and the issues are c ...... 2013 (5) TMI 532 - ITAT MUMBAI ACIT, Mumbai Versus M/s BOB Cards Ltd. Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head "Operating Expenses" - Assessee claimed that as per the agreement with Visa/Master Cards, the company ...... 2013 (5) TMI 531 - ITAT VISAKHAPATNAM ACIT, Kakinada Versus K. Rajkumar Kakinada Assessment of fixed deposits in the name of the assessee - CIT(A) deleted the addition - Held that:- CIT(A) has given a clear finding that the society has accounted for these deposits in its books of account the explanation of the assessee, from the ...... |
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