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Showing 1 to 15 of 66930 Records

    2014 (9) TMI 59 - DELHI HIGH COURT

    Commissioner of Income Tax – VIII Versus Gulab Sundri Bapna

    Enhanced compensation received – Taxability of amount u/s 45(5)(b) – Whether any capital gain arose on receipt of compensation because of the acquisition of land in which the assesse had tenancy rights only – Held that:- Section 45(5) has been interp ......

    2014 (9) TMI 58 - DELHI HIGH COURT

    Commissioner of Income Tax, Delhi II Versus M/s. Kohinoor Impex P. Ltd.

    TDS not deducted u/s 195 - Amount paid to non-resident foreign company – Interpretation of section 40(a)(i) and 9(1)(v) – Held htat:- Revenue has not placed the relevant documents under which the payments were made or relating to the settlement. Reve ......

    2014 (9) TMI 57 - ALLAHABAD HIGH COURT

    The Commissioner of Income Tax And Another Versus M/s. Target Construction Co. Ltd.

    Net profits estimated @ 5% against 10% - Account books not furnished – Held that:- The Tribunal observed that the assessee has received the construction work from the government department and assessee has not done any private work during the assessm ......

    2014 (9) TMI 56 - DELHI HIGH COURT

    JRD Stock Brokers (P) Ltd. Versus Commissioner of Income Tax-II

    Application u/s 154 – Rectification of order - Reconsideration of turnover – Held that:- The assessee through this application u/s 154 before the AO sought reconsidering and re-determining the turnover, which was confirmed by the Tribunal on which th ......

    2014 (9) TMI 55 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax-I Versus Shri Amarjeet Singh (HUF)

    Reopening of assessment u/s 147 cancelled on technical grounds –Reason to believe - Held that:- The reasons recorded by the AO mentions about the undisclosed investments in the business, purchase of car, acquisition of immovable properties as well as ......

    2014 (9) TMI 54 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Versus M/s. Kailash Auto Finance Ltd.

    Provision for debts and nonperforming assets – Computation of book profits u/s 115JA – Held that:- While resorting to the provisions of Section 115JA on the basis that the total income of the company as computed under the Act is less than 30 per cent ......

    2014 (9) TMI 53 - ALLAHABAD HIGH COURT

    Commissioner Income Tax Versus Baboori Fibres Ltd.

    Revision of order u/s 263 – Prejudicial to the interest of revenue – Held that:- CIT has merely observed in its order passed u/s 263 that the AO did not make inquiry as per the direction of CIT(A) but without mentioning any reason - the AO while maki ......

    2014 (9) TMI 52 - GUJARAT HIGH COURT

    Deputy Commissioner of Income Tax Versus M/s. Ravi Builders

    Block assessment made – Deletion of addition made by Tribunal – Undervaluation of cost of land and building - whether on the basis of the material collected subsequently and that too during the course of the block assessment proceedings u/s 158BC of ......

    2014 (9) TMI 51 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Versus M/s. Apeejay School, Apeejay School Campus

    TDS deduction u/s 194C @ 2% or u/s 194I – Buses on hire given for exclusive possession for a period of 2 years - Application of Board circular no. 558 dated 28 March 1990 when the Board Circular was issued prior to the introduction of Section 194(A) ......

    2014 (9) TMI 50 - GUJARAT HIGH COURT

    Commissioner of Income Tax-III Versus PG. Foils Ltd.

    Keyman insurance premium deleted – Tribunal was of the view that the amount has earlier been also allowed as deduction – Held that:- The Tribunal has not decided the issue on merits and has dismissed the appeal solely on the ground of and considering ......

    2014 (9) TMI 49 - ALLAHABAD HIGH COURT

    Amarnath Agarwal Versus Asstt. Commissioner of Income Tax-1

    Invocation of section 68 – amount received from stock of bullion treated as sum found credited in the books – Held that:- Section 68 applies where any sum is found credited in the books of an assessee and for which the assessee offers no explanation ......

    2014 (9) TMI 48 - GUJARAT HIGH COURT


    TDS deducted by insurance company on interest on compensation received whereas TDS was already deducted on lump sum amount – Held that:- In Smt. Hansaguri Prafulchandra Ladhani And Others Versus The Oriental Insurance Company [2006 (10) TMI 383 - GUJ ......

    2014 (9) TMI 47 - DELHI HIGH COURT

    Commissioner of Income Tax-VII Versus Lovlesh Jain

    Penalty u/s 271(1)(c) – Onus discharged by assessee - Claim of deduction on interest on FDR u/s 10A – Held that:- Assessee rightly contended that the FDRs had been furnished and given as security for obtaining overdraft limits – relying upon CIT Vs. ......

    2014 (9) TMI 46 - BOMBAY HIGH COURT

    Nickunj Eximp Enterprises Pvt. Ltd. Versus Assistant Commissioner of Income Tax Range 1(2) and ors.

    Exercise of jurisdiction under Article 226 - Reopening of assessment u/s 148 – Rejection of assessee’s objection – Held that:- The assessment sought to be reopened was for a period of more than 4 years from the end of the relevant assessment year - T ......

    2014 (9) TMI 45 - ITAT BANGALORE


    Stamp Duty disallowed – Whether stamp duty charges are included within the scope of the expenditure enumerated u/s 35D(2)(c) - Held that:- The stamp duty charges claimed as deduction by the assessee included the charges pertaining to both the issue o ......

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