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Income Tax Case Laws


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Showing 1 to 15 of 67630 Records

    2014 (10) TMI 752 - ITAT DELHI

    ITO, Ward 46(1), New Delhi Versus Yavit Singh Tehlan

    Unexplained credits u/s 68 – Acceptance of additional evidence - Notice sent to assessee but assessee did not appear before AO – Cash deposit in the assessee’s bank account treated as income from undisclosed sources – Held that:- The contention of th ......

    2014 (10) TMI 751 - GUJARAT HIGH COURT

    Shanti Enterprise Versus Assistant Commissioner of Income Tax & 1

    Cancellation of penalty u/s 271(1)(c) - Refund of amount - Assessee contended that since he succeeded before the Tribunal against the order of assessment, by virtue of provisions of section 275(1A) of the Act, the revenue were required to delete the ......


    Anand Chauhan Versus The Commissioner of Income Tax

    Validity of transfer of cases from DCIT, Circle Shimla to ACIT/DCIT Central Circle-I, Chandigarh - Whether the execution/implementation of the orders would be a ground for dismissing the writ petitions at the threshold stage – Held that:-The writ pet ......


    Commissioner of Income Tax Versus The India Fruits Limited

    Deemed dividend u/s 2(22)(e) – Amount advances to shareholders - Whether lending of the amount to the shareholder is in the ordinary course of its business and that the activity of lending of money constitutes substantial part of the business of the ......

    2014 (10) TMI 748 - RAJASTHAN HIGH COURT

    Commissioner of Income Tax Versus M/s. Modern Insulators Ltd.

    Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - Held that:- The question of deduction of tax at source under Section 195 would arise only if the payment of commission to a non- ......

    2014 (10) TMI 747 - PUNJAB & HARYANA HIGH COURT

    The Commissioner of Income Tax Versus Shri Gurdip Singh Sidhu

    Applicability of section 50C - Cases of transfer of land or building where the transaction was not registered with the stamp duty valuation authority within the purview of section 50C or not - Valuation of agricultural land as on 1.1.1981 – Held that ......

    2014 (10) TMI 746 - DELHI HIGH COURT

    The Oriental Insurance Co. Ltd. Versus Deputy Commissioner of Income Tax & Another

    Violation of principles of natural justice – Opportunity of being heard not provided – Mandatory requirement u/s 245 not fulfilled - Adjustment of refund against outstanding penalty demand – Held that:- As decided in Glaxo Smith Kline Asia (P.) Ltd v ......

    2014 (10) TMI 745 - GUJARAT HIGH COURT

    CIT. Versus Dintex Dyechem Ltd.

    Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - Whether the Tribunal is right in holding that "loss" in explanation (iv) to section 115J means net loss after deduction of depreciation and that the assessee wa ......

    2014 (10) TMI 744 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus Bharat Ship Breaking Corpn

    Allowability of deduction u/s 80HH and 80I – Ship breaking activity amounts to manufacture and production or not – Whether the Tribunal was right in allowing the deduction u/s 80-HH and 80-I holding that ship breaking activity gives rise to manufactu ......

    2014 (10) TMI 743 - KERALA HIGH COURT

    M/s. Kerala Cashew Workers Relief & Welfare Fund Board Versus The Asst. Commissioner of Income Tax

    Non-speaking order passed – Exemption u/s 10(23C)(iv) not granted - Held that:- When the claim in terms of Section (23C) (iv) of the Income Tax Act was submitted before the 3rd respondent who in turn forwarded the application to the 4th respondent wi ......

    2014 (10) TMI 742 - GUJARAT HIGH COURT

    ACIT. Versus Nirma Ltd.

    Benefit of deduction u/s 80HHC - Whether the benefit of deduction u/s. 80HHC can be claimed on the total income before allowing deduction of the unabsorbed losses, unabsorbed investment allowance and the unabsorbed depreciation – Held that:- Followin ......

    2014 (10) TMI 741 - GUJARAT HIGH COURT

    Rasbihari Tabocco Processors Ltd. Versus Dy. CIT. (Asstt.)

    Deduction u/s. 80HH and 80I - Interest income on deposit with IDBI u/s 32AB – Interest income from getting bank guarantees of the Forest departments for the purchases of Tendu leaves – Whether the interest income cannot be said to be income derived f ......

    2014 (10) TMI 740 - KARNATAKA HIGH COURT

    Commissioner of Income-Tax Davanagere and Income Tax Officer Ward-2, Shimoga. Versus The Urban Co-Operative Bank Limited

    Accrual of interest on NPAs – Mercantile system of accounting followed - Whether the Tribuanl was right in holding that the income from non-performing assets should be assessed on cash basis and not on mercantile basis despite the assesee maintain me ......

    2014 (10) TMI 739 - ITAT HYDERABAD

    HSBC Electronic Data Processing India P. Ltd. Versus The ACIT, Circle 2(2), Hyderabad

    Transfer pricing adjustment – Selection of comparables – Accentia Technologies Limited – Eclerx Services Limited Mold-Tek Technologies Limited - Extraordinarily high profit of 117% - High profits because of ex-ordinary events – Functionally dissimila ......

    2014 (10) TMI 738 - ITAT JODHPUR

    ACIT, Circle-1, Udaipur Versus M/s. Chetak Enterprises Ltd.

    Non-deduction of TDS on consultancy charges – Disallowance u/s 40(a)(ia) – Whether the payment is purely for consultancy & not reimbursement of the expenses – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been ......



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