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Showing 1 to 15 of 66911 Records

    2014 (9) TMI 20 - DELHI HIGH COURT

    Commissioner Versus TG. Buildwell Pvt. Ltd.

    Pre-operative expenses Genuineness of expenses proved - Held that:- Assessee-company was formed on 26.10.2007 and had entered into an agreement with Wellworth Homes (P) Ltd. on 05.11.07 for purchase of land measuring 7.781 acres in Village Dharuher ......

    2014 (9) TMI 19 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus VM. Salgaonkar And Bros (P) Ltd.

    Deduction of unabsorbed investment allowances Computation of deduction u/s 80HHC(1) and (3) Adjustment to be made under the head PGBP Held that:- The deduction u/s 80HHC(1) is to be allowed on the profits and gains as computed under the head "P ......

    2014 (9) TMI 18 - DELHI HIGH COURT

    Globus Infocom Ltd. Versus Commissioner of Income Tax Delhi-IV

    Order of the Tribunal u/s 263 Commission paid u/s 36(1)(ii) Inflation of profits by booking majority expenses against trading unit for exemption u/s 80IC Held that:- assessee was maintaining separate books of accounts for the manufacturing unit ......

    2014 (9) TMI 17 - DELHI HIGH COURT

    Dalmia Cement (Bharat) Ltd. Versus Commissioner of Income Tax

    Bogus purchase - documentation for showing import - the main focus and contention of the appellant-assessee is that once invoice dated 3rd July, 1981 was accepted and no addition was made, then no addition was justified in respect of the invoice date ......

    2014 (9) TMI 16 - GUJARAT HIGH COURT

    OHM Organisers Versus Dy. CIT

    Transfer u/s 2(24) - capital gain - assessment proceedings under Section 158BC - undisclosed income of the block period - Held that:- There is a broad consensus between the advocates appearing on behalf of the respective parties that the judgment a ......

    2014 (9) TMI 15 - DELHI HIGH COURT

    Commissioner of Income Tax Versus DK. Aggarwal

    Undisclosed income u/s 158BD r.w. section 158BC - Whether the Tribunal was right in holding that additions deleted could not have been made as they do not represent the undisclosed income for the purpose of Section 158BD r.w. Section 158BC Held tha ......

    2014 (9) TMI 14 - ANDHRA PRADESH HIGH COURT

    Commissioner of Income Tax-2 Versus M/s. Seven Hills Hospitals Pvt. Ltd.

    Deduction on interest on borrowed loans interest free loan given to sister concern - Held that:- Assessee borrowed certain amounts from a financial institution and claimed the deduction of interest paid - the conclusion of the AO could have been ap ......

    2014 (9) TMI 13 - MADRAS HIGH COURT

    Appadurai Vijayaraghavan Versus The Joint Commissioner of Income Tax (OSD), Income Tax Department

    Applicability of section 50C Adoption of valuation made by DVO - Evidentiary value of registered document LTCG on transfer of capital asset - Held that:- Relying upon S.Muthuraja V. CIT [2013 (8) TMI 40 - MADRAS HIGH COURT] -when an objection is ......

    2014 (9) TMI 12 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Oriental Hotels Ltd.

    Computation of deduction u/s 80HHD - Expenditure tax, luxury tax and sales tax to be included or not Held that:- Following the decision in CIT Vs Adyar Gate Hotels Limited [2006 (2) TMI 155 - MADRAS High Court] - expenditure tax, luxury tax and s ......

    2014 (9) TMI 11 - MADRAS HIGH COURT

    Saiyana Warehouse (P) Ltd. Versus The Assistant Commissioner of Income Tax

    Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that:- For the AYs 2004-2005, 2005-2006 ......

    2014 (9) TMI 10 - GUJARAT HIGH COURT

    ASSTT. CIT. Versus RANGOON CHEMICAL WORKS PVT LTD.

    Maintainability of appeal - Tax effect below prescribed limit - Held that:- Tax effect in all the appeals is less than ₹ 2,00,000 - in view of the CBDT Circular No. 1979, Dated 27th March, 2000, and which has been given effect from 1st April, 2 ......

    2014 (9) TMI 9 - MADRAS HIGH COURT

    Commissioner of Income tax Versus M/s. Wheels India Limited

    Ascertainment of liability towards leave encashment contingent liability - Mercantile system of accounting - application of Bharat Earth Movers Versus Commissioner of Income-Tax [2000 (8) TMI 4 - SUPREME Court] Held that:- The assessee filed the ......

    2014 (9) TMI 8 - BOMBAY HIGH COURT

    M/s. Eskay K'n' IT (India) Ltd. Versus Deputy Commissioner of Income Tax And Others

    Reopening of assessment u/s 147/148 Reason to believe True and full disclosure of necessary facts - Held that:- The notice is issued after a period of almost nine years from the end of the relevant AY i.e. 1993-94 - the order of the Tribunal date ......

    2014 (9) TMI 7 - DELHI HIGH COURT

    Oriental Bank of Commerce Versus Additional Commissioner of Income Tax

    Reassessment u/s 147/148 Change of opinion Reason to believe - Disallowance u/s 36(1)(viia) Held that:- The reasons indicate are that on account of a mistake on the part of the AO the income had escaped assessment relying upon WEL INTERTRADE ......

    2014 (9) TMI 6 - DELHI HIGH COURT

    Omniglobe Information Tech India Pvt. Ltd. Versus Commissioner of Income Tax

    Effective date for set up of business 1.4.2004 or 30.6.2004 - Approval as 100% EOU taken and operations commenced from 1.4.2004 - AO and ITAT observed that the appellant assessee had commenced its operations only from 1.6.2004, i.e. the date on wh ......

   
 
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