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Income Tax Case Laws


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Showing 1 to 15 of 65073 Records

    2014 (4) TMI 830 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus Shree Samast Kachchhi Sathwara

    Matter remanded to Commission – Exemption u/s 80G(5) of the Act - Held that:- The Tribunal has mainly remanded the question of granting recognition u/s 80G (5) of the Act for fresh consideration of the Commissioner - Being a mere remand, the appeal c ......

    2014 (4) TMI 829 - GUJARAT HIGH COURT

    Commissioner of Income Tax III Versus Kaypee Mechanical India Pvt. Ltd.

    Allowability of deduction u/s 37(1) of the Act - Amount of service tax included with interest – Held that:- The Tribunal rightly was of the view that the liability has been crystallized in the year under consideration – revenue had not brought on rec ......

    2014 (4) TMI 828 - ALLAHABAD HIGH COURT

    C/M Dr. Sudama Prasad Bal Vidya Mandir Kanya And Another Versus State of UP. And 2 Others

    Exemption from the liability of the impact fee - Production of certificate of exemption u/s 80G of the Act – Charitable educational institution – Held that:- The fact that the Prescribed Authority Regulated Area has granted 15 days’ time to the asses ......

    2014 (4) TMI 827 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus The Lakshmi Vilas Bank Ltd.

    Disallowance of 10% of claim of other expenses – No specific rejection placed – Vouchers not produced - Held that:- The Tribunal rightly held that neither the AO nor the CIT(A) had any material on record to reject the claim of the assessee - once the ......

    2014 (4) TMI 826 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus The Lakshmi Vilas Bank Ltd.

    Entitlement for deduction of ex-gratia payment - Whether the Tribunal was right in holding that the assessee is entitled for deduction of ex-gratia payment made to the employees since bonus cannot be paid as the employees are excluded from the catego ......

    2014 (4) TMI 825 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus Shri Madurai Chettiyar Karthikeyan

    Applicability of section 2(22)(e) of the Act – Deemed dividend – Scope of loans and advances - Amount received for the purpose of executing the construction work – Held that:- The amount received from M/s.Vista Securities Technics Pvt.Ltd., is stated ......

    2014 (4) TMI 824 - GUJARAT HIGH COURT

    Commissioner of Income Tax-I Versus UTI Bank Limited

    Validity of remission made by Tribunal - Admission of the suo-moto disallowance u/s 14A of the Act – Held that:- Revenue contended that the assessee had filed a return in which the disallowance was offered suo motu, the assessee could not have resile ......

    2014 (4) TMI 823 - ITAT MUMBAI

    SGS India (P.) Ltd. Versus Additional Commissioner of Income-tax

    Addition of disallowance of ESIC contribution – Held that:- After hearing both the parties and in view of the admitted facts, which also forms part of the details submitted by the assessee in the paper book, that all the payments of ESIC have been ma ......

    2014 (4) TMI 822 - ITAT DELHI


    Validity of re-computation of deduction u/s 80HHC of the Act – Inclusion of income from sale of DEPB license in the profits – Held that:- The CIT(A) had rightly held that DEBP entitlement is available to the importer only after making the initial pay ......

    2014 (4) TMI 821 - ITAT RAJKOT

    Smt Sulochnadevi Education Foundation Versus Commissioner of Income-tax

    Refusal to grant registration u/s 12AA of the Act – Conditions necessary for registration u/s 12A(a) not fulfilled - Held that:- The main objects of the company to be pursued on incorporation are contained in clause A(1) of the Memorandum of Associat ......

    2014 (4) TMI 820 - ITAT MUMBAI

    Income Tax Officer Versus Amee Hosang Mistry

    Allowability of Credit for TDS – assessee, an individual, claimed credit for tax deduction of source (TDS) on interest for Rs.56.80 lacs received by her for and on behalf of an Association of Persons (AOP) - Held that:- The AOP returned the interest ......

    2014 (4) TMI 819 - ITAT AHMEDABAD


    Penalty u/s 271(1)(c) of the Act – Held that:- The decision in COMMISSIONER OF INCOME-TAX Versus MAHENDRA C. SHAH [2008 (2) TMI 32 - GUJARAT HIGH COURT] followed - There is no payment of tax along with the return of income which was originally filed ......

    2014 (4) TMI 818 - ITAT HYDERABAD


    Validity of assessment u/s 153C of the Act - Held that:- The condition precedent for assuming jurisdiction u/s 153C is seizure of article or thing or books of account or any documents belonging to the assessee concerned - AO has not referred to any s ......

    2014 (4) TMI 817 - ITAT MUMBAI


    Validity of reassessment order u/s 147 of the Act - Treatment of technology expenses – Mere change of opinion - Held that:- Neither the AO nor the DR was able to pinpoint, as to what material was gathered or came to light, which was resulted or indic ......

    2014 (4) TMI 816 - ITAT HYDERABAD

    M/s Tecumseh Products India Pvt. Ltd. Versus Asst. Commissioner of Income tax

    Validity of revised return - Whether Assessees return filed along with TP report is to be considered or not – Held that:- When Assessee files a revised loss return reducing claim of loss, the return can certainly be considered as a revised return un ......

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