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Showing 1 to 15 of 65051 Records

    2014 (4) TMI 790 - ITAT MUMBAI

    M/s. Asia Pacific Marbles Pvt. Ltd. Versus ITO-8(1) Mumbai

    Disallowance of Interest u/s. 80IB of the Act – Belated filed Audit Report under Rule 46A - Held that:- The decision in CIT vs. Punjab Financial Corporation [2001 (12) TMI 50 - PUNJAB AND HARYANA High Court] and Zenith Processing Mills vs. CIT [1995 ......

    2014 (4) TMI 789 - ITAT AHMEDABAD

    Gujarat Urban Corporation Development Ltd. Versus Asst. CIT Gandhi Nagar

    Deletion of interest on FDRs – Held that:- CIT(A) has held that the assessee is 100% government owned company appointed as a Nodal Agency for implementation of various infrastructure development projects all across Gujarat - the interest is not credi ......

    2014 (4) TMI 788 - KARNATAKA HIGH COURT

    Chief Commissioner of Income-tax -III and ACIT Versus Sarva Equity (P.) Ltd.

    Deemed dividend u/s 2(22)(e) of the Act – Advance/loan paid - Held that:- The assessee is not a shareholder of M/s. Ittina - the definition of dividend has been enlarged, and that loan or advances given under the conditions specified under this provi ......

    2014 (4) TMI 787 - ITAT DELHI

    Global One India P. Ltd. Versus ACIT, Circle 12(1), New Delhi

    Corporate tax – Deduction of TDS u/s 194I of the Act - Whether tax should be deducted at source u/s 194I from payments made for use of such standard facilities – Held that:- The decision in Asia Satellite v. CIT [2011 (1) TMI 47 - DELHI HIGH COURT] f ......

    2014 (4) TMI 786 - ITAT HYDERABAD

    Sreemitra Estates Pvt. Ltd., Versus Addl. Commissioner of Income-tax, Range – 15, Hyderabad.

    Confirmation of Penalty u/s 272A(2)(k) of the Act – Quarterly statements with details of tax deducted at source not furnished - Held that:- The paramount duty of the assessee is to remit the TDS amount within the statutory time limit - Payment of int ......

    2014 (4) TMI 785 - ITAT MUMBAI

    Suvarna Nagar Co–operative Housing Society Limited Versus Income Tax Officer

    Sale of common plot of land – Business income OR capital gains – Held that:- The amount of similar nature was received by 14 cooperative housing societies including the four assessee societies in the present case on account of sale consideration of ......

    2014 (4) TMI 784 - ITAT DELHI

    Sunder Deep Educational Society, C/O. M/s. RRA Taxindia Versus Addl. CIT, Range-2, New Delhi

    Addition made u/s 68 of the Act – Genuineness of the donations – Benefit of exemption u/s 11 and 12 of the Act – Applicability of section 115BBC of the Act - Held that:- The decision in SUNDER DEEP EDUCATION SOCIETY C/O M/S RRA TAXINDIA, VERSUS ADDIT ......

    2014 (4) TMI 783 - ITAT MUMBAI

    Mrs. Thresia P. Johny Versus The Asst. CIT(23) (3), Mumbai

    Opportunity of being heard – Validity of best judgement u/s 144 of the Act – Held that:- The assessment was originally completed by invoking the provisions of section 144 of the Act - AO made best judgment assessment and determined the total income a ......

    2014 (4) TMI 782 - ITAT MUMBAI

    The Dy. Commissioner of Income tax Versus M/s. Bisleri International Pvt. Ltd.

    Debit balance written off as bad debt – Applicability of TRF. LTD. Versus COMMISSIONER OF INCOME-TAX [2010 (2) TMI 211 - SUPREME COURT] – Held that: - The assessee has furnished the detail of the irrecoverable advances in composite amount without seg ......

    2014 (4) TMI 781 - ITAT MUMBAI

    ACIT 11(1), Mumbai Versus Shobhana Desai Production P. Ltd.

    Deletion of disallowance of finance charges – Held that:- The proportionate disallowance was made by the AO because he was of the opinion that the assessee had incurred direct expenses of Rs.3.57 Crores against which there existed a closing stock of ......

    2014 (4) TMI 780 - ITAT MUMBAI

    M/s. Meghvarsha Securities P. Ltd. Versus Income Tax Officer

    Applicability of section 2(22)(e) of the Act – Deemed dividend - Transaction with subsidiary company – Held that:- Relying upon Commissioner of Income-tax Versus Parle Plastics Ltd. [2010 (9) TMI 726 - BOMBAY HIGH COURT] - various factors and circums ......

    2014 (4) TMI 779 - ITAT DELHI

    Lloyd Insulations (India) Ltd. Versus Addl. Commissioner of Income Tax

    Deletion on account of difference between income appearing in the TDS certificates and income offered for taxation – Held that:- If a particular amount as per TDS certificate has been availed against which no corresponding income is shown, then the c ......

    2014 (4) TMI 778 - ITAT MUMBAI

    M/s. Bhandary Seva Samithi, C/o. Shankar & Kishore Versus The Director of Income Tax (Exemptions)

    Rejection of application of approval u/s 80G(5)(vi) of the Act – No details or documents furnished - Condonation of delay - delay of 49 days - Held that:- The assessee was failed to produce any copy or evidence of any representation which was filed b ......

    2014 (4) TMI 777 - ITAT DELHI

    M/s. Green Meadows Pvt. Ltd. Versus ITO, Ward-12 (2), New Delhi

    Disallowance of expenses u/s 14A of the Act – Nexus between expenditure incurred and the income not forming part of the total income - Held that:- Before the CIT(A), assessee contended that sufficient interest free funds were available with the asses ......

    2014 (4) TMI 776 - ITAT HYDERABAD

    M/s. Ivax Paper Chemicals Ltd. Versus The Addl. CIT Range-8, Hyderabad

    Applicability of section 80IA(10) of the Act – Held that:- Though provisions of section 80IB(8) are applicable, the AO mentioned that the provisions of section 80IB(10) are applicable - Mentioning of wrong provisions of section is not fatal - The int ......

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