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Showing 1 to 15 of 66866 Records

    2014 (8) TMI 843 - ITAT DELHI

    Shri Kamlesh Bahedia C/o Abobe System India Pvt. Ltd. Versus The ACIT., Circle Noida (UP)

    Reopening of assessment u/s 148 - Rectification of order u/s 154 – Held that:- The information was not in the possession of the AO prior to the passing of the order of rectification u/s 154 - the assessee neither opted for allotment of shares nor was ......

    2014 (8) TMI 842 - ITAT MUMBAI

    Asstt. Commissioner of Income Tax-4(2) Versus M/s. Hindustan Organics Chemicals Ltd.

    Bond issue expenses incurred for raising capital – Held that:- The matter has been decided by the High Court in assessee’s own case for the earlier assessment year in the judgment of Commissioner of Income Tax-4 Versus M/s. Hindustan Organics Chemica ......

    2014 (8) TMI 841 - ITAT MUMBAI

    M/s. Goldlife Mercantile Co. Pvt. Ltd. Versus The ITO, Range-6(3) (1), Mumbai

    Interest income to be treated as business income or income from other sources – Business of letting out property - Held that:- The borrowed amount has been lended to its sister concern - The amount was borrowed at the rate of 8.25% interest and the s ......

    2014 (8) TMI 840 - ITAT KOLKATA

    Shambhala Chartiable Trust Bokar Versus ITO, Ward-2 Darjeeling

    Exemption u/s 11 denied – Assessee charitable trust and fulfilled all conditions – Settlor of trust himself Buddhist scholar - Held that:- The AO made detailed enquiries and conducted hearings on several dates and made detailed noting in the order sh ......

    2014 (8) TMI 839 - ITAT AHMEDABAD

    M/s. Inox Leisure Ltd. Versus The DCIT, Circle-1(2), Baroda

    Nature of receipt – Entertainment tax – Revenue or capital receipt - Incentive given to assessee for assisting him in carrying out the business operations – Held that:- The State Government proceeded to exempt entertainment tax for a period of 5 year ......

    2014 (8) TMI 838 - ITAT AHMEDABAD

    Gujarat Narmada Valley Fertiliers Co. Ltd. Versus ACIT., Bharuch Range, Bharuch

    Depreciation of wagons – Assets leased to Western Railways - Held that:- Lease deed that the equipments leased will be returned back to the lessor after the expiry of the lease - Following the decision in Gujarat Narmada Valley Fertilizers Co. Ltd. V ......

    2014 (8) TMI 837 - ITAT DELHI

    Clough Engineering Ltd., C/o. Devesh K. Shah & Co. Versus ADIT, Range-1, International Taxation, Mumbai

    Transfer pricing adjustment - Offshore activities – whether there are separate out of India activity or not – Held that:- There are so many disputed facts which need further verification by the AO to arrive at the just and proper conclusion to make a ......

    2014 (8) TMI 836 - ITAT DELHI

    M/s. Bose Corporation India Pvt. Ltd. Versus ACIT, Circle-3(1), New Delhi

    Transfer pricing - selection of comparable - Jurisdiction of TPO – Held that:- The assessee is a distributor whose remuneration model necessarily is different from a licensed manufacturer as has been held in BMW India Pvt. Ltd. - the transaction to ......

    2014 (8) TMI 835 - ITAT DELHI

    Rapid Diagnostic Pvt. Ltd., Versus ITO, Ward 15(2), New Delhi

    Disallowance u/s 14A r.w. Rule 8D – Held that:- The assessee is having net interest income as is apparent from the figures of the P & L - assessee had received a net interest income against which he has incurred an expenditure - the assessee had a ne ......

    2014 (8) TMI 834 - ITAT PUNE

    Parkar Medical Foundation Versus Dy. Commissioner of Income Tax

    Validity of cancellation of registration granted u/s 12A – Held that:- The assessee trust was granted registration u/s.12A of the I.T. Act - CIT cancelled the registration granted earlier on the ground that the assessee trust is running the hospital ......

    2014 (8) TMI 833 - ITAT PUNE

    Navin Purshottam Bhagwani Versus ITO (International Taxation) -I, Pune

    Determination of LTCG – Sale of flats and claim of exemption u/s 54 - Held that:- The flats sold do not belong to the assessee and they belong to his father Shri Purushottam Bhagwani and the assessee has erroneously and on wrong advice by the Charter ......

    2014 (8) TMI 832 - ITAT HYDERABAD

    George Institute for Global Health, Hyderabad Versus Director of Income-tax (Exemption)

    Rejection of application of registration u/s 12A – Approval u/s 80G – Charitable purpose u/s 2(15) - Held that:- Medical relief, education, relief to the poor and advancement of any other object of general public utility will come within the ambit of ......

    2014 (8) TMI 831 - ITAT MUMBAI

    M/s. Aventis Pharma Limited Versus ACIT -8(1) Mumbai

    Computation of income from House Property – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the gross annual ratable value of the property for the purposes of computation of house property income i ......

    2014 (8) TMI 830 - ITAT MUMBAI

    Shri Shamun Fazalbhoy Versus Income Tax Officer

    Disallowance of purchases – Held that:- Assessee failed to furnish the relevant details/ bills and vouchers – the two types of purchases forms major portion of the total amount of purchases claim - purchases made through credit card, establishes the ......

    2014 (8) TMI 829 - ITAT MUMBAI


    Unexplained expenditure u/s 69C - Deletion of addition on the basis of loose sheets seized from premises – Contents of the documents not appreciated – Figures written were cash payments made to staff – Held that:- CIT(A) was rightly of the view that ......

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