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Income Tax |
Showing 1 to 15 of 59156 Records |
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2013 (5) TMI 541 - GUJARAT HIGH COURT Commissioner of Income Tax-III Versus Naval Technoplast Industries Ltd. Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission - held that:- the parties had sent confirmation of having received the commissions directly to the Assessing Officer, complete de ...... 2013 (5) TMI 533 - ITAT MUMBAI Shri Dilip C. Bagri Versus Income Tax Officer-4(1) (1) Condonation of delay in filing the appeal - CIT(A) dismissed the same as barred by limitation - Held that:- On appreciating the facts it is noticed that the assessee actually filed an application u/s 154 in the month of May, 2009 and the issues are c ...... 2013 (5) TMI 532 - ITAT MUMBAI ACIT, Mumbai Versus M/s BOB Cards Ltd. Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head "Operating Expenses" - Assessee claimed that as per the agreement with Visa/Master Cards, the company ...... 2013 (5) TMI 531 - ITAT VISAKHAPATNAM ACIT, Kakinada Versus K. Rajkumar Kakinada Assessment of fixed deposits in the name of the assessee - CIT(A) deleted the addition - Held that:- CIT(A) has given a clear finding that the society has accounted for these deposits in its books of account the explanation of the assessee, from the ...... M/s Allied Motors Limited. Versus DCIT, New Delhi Income from joint venture - income from other sources v/s Business income - disallowance of expenses - Held that:- There is no mention in the orders of the authorities below that assessee was also engaged in the petrol pump business. Assessee is subm ...... 2013 (5) TMI 529 - ITAT MUMBAI M/s. Jyoti Impex Versus The Income Tax, Mumbai Disallowance of commission payment in respect of export - Held that:- On examining the export invoices, it turns out that there is a clear mention of such commission on the very face of the export invoices that the commission on export to these two p ...... 2013 (5) TMI 528 - ITAT KOLKATA A. C. I. T., Kolkata Versus M/s. Caravan Travels. Disallowance of deduction of discount as claimed twice - CIT(A) deleted the addition - Held that:- CIT(A) after verifying the sales promotion ledger account of the assessee observed that the sales promotion expenses of Rs.26,673/- debited in the prof ...... 2013 (5) TMI 527 - ITAT MUMBAI M/s. Shiv Kripa Builders & Developers C/o. T. K. Gurbuxrai & Co. Versus The 2nd Income Tax Officer Profit on sale of flats - assessee is a builder into constructing two buildings at Bhayander - whether the A.O. was justified in taxing 15% of payments in respect of 5 flats for which the possession was given by the assessee in the previous year rele ...... 2013 (5) TMI 526 - ITAT KOLKATA I. T. O., Kolkata Versus Shri Rajiv Lochan Gupta Gain on sale of assessee's share of land - assessee received a gift of 40% undivided share in land from his father vide gift deed - whether CIT(A) erred in directing the AO to treat the sale proceeds as the Long Term Capital Gain and to allow the cla ...... 2013 (5) TMI 525 - ITAT KOLKATA M/s. Carnival Investments Ltd. Versus I. T. O., Kolkata Income u/s 2(24) - Amount received by the shareholders - Whether Rs.60,59,303/- received by the assessee under the agreement from M/s.Tyco Electronics Middle East FZE, Dubai was exempted income from Income Tax? - whether the amount received by the as ...... 2013 (5) TMI 524 - ITAT KOLKATA D. C. I. T., Kolkata Versus. M/s. Jaytee Exports Re opening of assessments - proceedings initiated after the expiry of four years from the end of the assessment year - disallowance of deduction u/s 80IB - CIT(A) quashed reopening - Held that:- Deduction u/s 80IB was allowed to the assessee in asses ...... 2013 (5) TMI 523 - ITAT HYDERABAD M/s. Lahari Impex Pvt. Ltd. Versus The Deputy CIT, Hyderabad Unsecured loan - Search and seizure u/s. 132 - notices u/s. 153A - unaccounted share application money - Held that:- As far as addition on account of share application money is concerned,AO submitted that the assessee company filed a confirmation fro ...... Income-tax Officer, Vs. M/s CNR Leading Softek (P) Ltd. Difference in cash deposit in bank account and cash sales - CIT(A) deleted the addition - Held that:- Addition was made by AO observing that the assessee's sale proceeds in cash from software are less than the cash deposits in bank for which the asse ...... 2013 (5) TMI 511 - CALCUTTA HIGH COURT Commissioner of Income Tax, Kolkata-XVIII, Kolkata Versus MD. Jakir Hossain Mondal Non deduction of TDS on freight charges - addition was made invoking section 40(a)(ia) - Tribunal disposed of the appeal on the ground that addition could not have been following the decision of Merilyn Shipping and Transports Vs. Addl. CIT. [2012 (4 ...... 2013 (5) TMI 510 - CALCUTTA HIGH COURT Commissioner of Income-tax, Kolkata - XI Versus Crescent Export Syndicate & Park International Disallowance u/s 40(1)(ia) - whether provisions of section 40(a)(ia) are applicable only to the amount which is shown as payable on the date of balance-sheet or to such expenditure, which become payable at any time during the relevant previous year a ...... |
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