New User / Register || Book Marks || Annual Subscription || Feed Back ||
Login: Stay
|| Forget Password ||
TMI - Tax Management India. Com  

Recent Discussionss:

valuation of goods and ED on scrap Two companies in different states Import of Service i.e. Payment to architect of Dubai for construction of House in India Service Tax Payment on GTA Service tax applicability on Directors remuneration Second hand equipment with EPCG Licence Necessity of RD 23 D Export goods from other manufacturer Payment Made in Wrong Code TDS Payment done 94C instead of 94J

Income Tax Case Laws


Advanced Search options

Filter -

Showing 1 to 15 of 64939 Records

    2014 (4) TMI 569 - ITAT HYDERABAD

    Asst. Director of Income-tax (International Taxation) Versus M/s Bartronics India Ltd.

    Applicability of section 9 of the Act – Royalty for technical services – Supply of software on license – Article 12 of Indo-Singapore Treaty – Liability to deduct TDS u/s 195 of the Act - Held that:- Relying upon Motorola Inc. Versus Deputy Commissio ......

    2014 (4) TMI 568 - ITAT MUMBAI

    Assistant Commissioner of Income-tax Versus Dow Agrosciences India (P.) Ltd.

    Disallowance of advertisement and sales expenses - Disallowance of miscellaneous expenses - Adhoc disallowance of expenses – Held that:- The disallowance made by the AO is adhoc disallowance without pointing out any defect in the claim of the assesse ......

    2014 (4) TMI 567 - ITAT AHMEDABAD

    Jethiben K. Patel Discretionary Trust and others Versus Asst. Commissioner of Income-tax Circle 10, Ahmedabad

    Recording of reasons u/s 147 of the Act – Validity of issue of notice u/s 148 of the Act – Held that:- Scrutiny of assessment was made but notice u/s.148 was issued within four years – Relying ACIT vs. Rajesh Jhaveri [2007 (5) TMI 197 - SUPREME Court ......

    2014 (4) TMI 566 - ITAT HYDERABAD

    Asst Commissioner of Income-tax Versus M/s. Dodla Dairy Ltd

    Deletion of disallowance u/s 40A(3) of the Act – Payments made to the MD –Amount paid for conversion from currency of small denomination into currency of higher denominations – balance represents the advance given for incurring expenditure on behalf ......

    2014 (4) TMI 565 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax-Ii Kanpur Versus M/s. NK. Laminates (P) Ltd.

    Block assessment - Addition made on the basis of loose papers – Under invoiced sales of Kattha – Search and seizure - Whether the Tribunal was correct in not upholding the order of the AO wherein the addition on account of under invoiced sales of Kat ......

    2014 (4) TMI 564 - GUJARAT HIGH COURT

    Commissioner of Income Tax –I Versus Vikrambhai Somabhai Patel

    Exemption from payment of capital gain u/s 10(37) of the Act - Compensation received as compulsory acquisition of agricultural land – Held that:- The decision in Commissioner of Income Tax Versus Amrutbhai S. Patel [2013 (5) TMI 449 - GUJARAT HIGH CO ......

    2014 (4) TMI 563 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus Adani Wilmar Limited

    Deletion made u/s 92CA(3) of the Act – Determination of ALP – Authenticity of the rate list – Held that:- The determination of Arm’s Length Price u/s 92C of the Act is to be done as per the Rules contained in Rule 10B Clause A to subsection 10 - In t ......

    2014 (4) TMI 562 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax, Meerut And Another Versus M/s. Jindal Polyester & Steel Ltd. Ghaziabad

    Levy of penalty for claim of excess depreciation - Minimum alternate tax - Change in method of charging depreciation - Straight line to written down value method - Held that:- The decision in Apollo Tyres Vs. CIT [2002 (5) TMI 5 - SUPREME Court] foll ......

    2014 (4) TMI 561 - BOMBAY HIGH COURT

    Commissioner of Income Tax-2 Versus M/s. Ultra Tech Cement Ltd.

    Admission of appeal - Determination of substantial question of law – Held that:- Appeal of the revenue admitted on the following question of law, "whether the respondent assessee is eligible for deduction under Section 80IA of the Income Tax Act by u ......

    2014 (4) TMI 560 - DELHI HIGH COURT


    Validity of admission of additional grounds – Held that:- Even though the Tribunal order states that the assessee’s plea is cogent with the issues in the appeal to be adjudicated in the light of its all revised returns and figures and therefore admit ......

    2014 (4) TMI 559 - DELHI HIGH COURT

    Commissioner of Income Tax-1 Versus Bokaro Power Supply Co. Ltd.

    Nature of income - Interest earned on margin money - Whether the interest earned by the assessee on the margin money deposited by it for borrowing amounts to finance its expansion i.e. setting-up of 9th Boiler Project for generation of power was capi ......

    2014 (4) TMI 558 - GUJARAT HIGH COURT

    Commissioner of Income Tax - III Versus The Riddhi Siddhi Gluco Boils Limited

    Inclusion of Pre-operative expenses – Re-computation u/s 115JB of the Act - Whether the Tribunal is right in directing the AO not to include the preoperative interest expenses while re-computing the book profit u/s.115JB of the Act – Held that:- The ......

    2014 (4) TMI 557 - ITAT MUMBAI

    Mr. Suresh R. Solanki Versus Addl. Commissioner of Income Tax

    Penalty u/s 271E of the Act – Repayment of loan made in cash – Held that:- The assessee had taken loan from his father in the earlier financial years through cheques - The re–payment of a loan in cash clearly violates the provisions of section 269T a ......

    2014 (4) TMI 556 - ITAT DELHI

    M/s. Frigoglass India Pvt. Ltd. Versus DCIT Circle 11(1), New Delhi

    Validity of confirmation of order u/s 92CA(3) of the Act – Transfer pricing adjustment of international transaction – No material or cogent reason for rejecting the economic analysis – Determination of Arm’s length price - Application of TNMM or CPM ......

    2014 (4) TMI 555 - ITAT DELHI

    Deputy Commissioner of Income Tax Versus M/s. Embee Diagnostics Pvt. Ltd.

    Deletion on account of provision of doubtful debts – Bad debts written off without verifying the actual value – Held that:- CIT(A) rightly accepted the assessee’s contention that the amount has actually been written off in the books of account - ther ......

1.... ..


what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options

Go to Mobile Website Go To Top
© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.