New User / Register | Annual Subscription | SMS Option | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Income Tax Case Laws

 

Filter -


 
Showing 1 to 15 of 67673 Records

    2014 (11) TMI 20 - DELHI HIGH COURT

    Commissioner of Income Tax Versus M/s. Steel Authority of India Ltd.

    Deletion of penalty u/s 271(1)(c) - Capitalization of interest – Held that:- The Tribunal was rightly of the view that the changes in capitalization or de- capitalization of interest were effected by the assessee consequent to well controlled and reg ......

    2014 (11) TMI 19 - DELHI HIGH COURT

    Commissioner of Income Tax-XII Versus Indo Rub Industries

    Revision u/s 263 – Inquiry conducted or not - Whether or not the AO before passing the order u/s 143(3) of the Act had conducted enquiries which were “necessitated and required” considering the substantial increase in the capital account of the partn ......

    2014 (11) TMI 18 - ALLAHABAD HIGH COURT

    ID. Education Society Versus Principal Chief Commissioner of Income Tax

    Rejection of application of claim of exemption u/s 10(23C)(vii) – Delay in filing application beyond stipulated date of 30th September 2013 – Held that:- There is no basis or foundation in the submission that the delay in filing the application for a ......

    2014 (11) TMI 17 - DELHI HIGH COURT

    Housing & Urban Development Corporation Limited Versus Additional Commissioner of Income Tax

    Taxability of administrative expenses - Whether the Tribunal was right in holding that in terms of minutes of meeting held on 7th September, 1995 administrative expenses of 1.5% had accrued in respect of residential quarters at Andrews Ganj and were ......

    2014 (11) TMI 16 - KERALA HIGH COURT

    M/s. GCDA Employees' Pension Fund Trust Versus The Commissioner of Income Tax-I

    Rejection of application of registration u/s 12AA - whether paying pension to the employees of the GCDA comes under the scope of charitable purpose or not u/s 2(15) – Held that:- The object of the Trust is to pay pension to the employees of the GCDA ......

    2014 (11) TMI 15 - KARNATAKA HIGH COURT

    THE COMMISSIONER OF INCOME TAX AND THE ASSISTANT COMMISSIONER OF INCOME TAX Versus SHRI GP GOYAL

    Scope of undisclosed income u/s 115BA and 115BB – Transactions not recorded in the books of accounts - Whether the Tribunal was correct in holding that the additions of unexplained investment in shares, bullion etc., do not constitute undisclosed i ......

    2014 (11) TMI 14 - ITAT DELHI

    Shri Suresh Nanda Versus ACIT Central Circle 13 New Delhi, DCIT.

    Determination of status of assessee - Residential or not - Held that:- Following the decision in Shri Suresh Nanda Versus ACIT, Central Circle-13, New Delhi [2014 (4) TMI 739 - ITAT DELHI] - although, the assessee has, in the preceding 4 years been i ......

    2014 (11) TMI 13 - ITAT HYDERABAD

    M/s. Shriram Chits (P) Ltd. Versus Dy. Commissioner of Income-tax

    Chit funds - Claim of deduction on bad debts on running and terminated groups – Bad debts allowable u/s 37(1) or business loss u/s 28 - Held that:- Following the decision in M/s. Shriram Chits (P) Ltd. Versus The Joint CIT (OSD), Hyderabad [2013 (5) ......

    2014 (11) TMI 12 - ITAT AHMEDABAD

    Asstt. Commissioner of Income Tax Versus M/s. Sarabhai Machinery Pvt. Ltd.

    Reversal of provision for revaluation of liability – Held that:- The assessee has revalued its liability to M/s. Ambalal Sarabhai Enterprises Ltd. (ASE Ltd.) and increased the same by ₹ 28,23,735 - in normal parlance such increase in liability ......

    2014 (11) TMI 11 - ITAT DELHI

    DCIT, Circle 17(1), DCIT, CIRCLE 12(1), New Delhi Versus M/s Vodafone Essar South Ltd.,

    Depreciation on assets disallowed – Assets put to use during the year for business purpose or not – Held that:- As it has been held in COMMISSIONER OF INCOME TAX-IV, NEW DELHI Versus INSILCO LIMITED [2009 (2) TMI 31 - DELHI HIGH COURT] – the assessee ......

    2014 (11) TMI 10 - ITAT HYDERABAD

    M/s. Bharati Airtel Limited Versus Dy. Commissioner of Income-tax,

    Amount paid covered u/s 194J or not - Compliance of TDS provisions - Business of rendering various telecommunication services including landline and internet services - Whether the payment made by the assessee company to M/s. Records and Data Warehou ......

    2014 (11) TMI 9 - ITAT PUNE

    Q Logic (India) Private Limited Versus The Dy. Commissioner of Income tax

    Selection of comparables – Abnormal profit making concerns – Determination of ALP – International transaction of software services to Associate Enterprises - Held that:- Following the decision in Maersk Global Centres (India) Private Ltd. Vs. ACIT [2 ......

    2014 (11) TMI 8 - ITAT MUMBAI

    Income Tax Officer Versus M/s. Pratibhuti Viniyog Ltd.

    Non deduction of TDS - VSAT charges and transaction charges paid to stock exchange disallowed u/s 40(a)(ia) - Whether the charges were composite charges for professional and technical services rendered by the stock exchange to its members and the ass ......

    2014 (11) TMI 7 - ITAT LUCKNOW

    Jai Prakash Ahuja Versus Income-tax Officer, 2 (2) Kanpur

    Reopening of assessment u/s 147 – Jurisdiction of AO - Held that:- Assessment was reopened after four years from the end of the relevant assessment year - before issuing notice u/s 148 of the Act, the AO was required to obtain sanction/approval from ......

    2014 (11) TMI 6 - ITAT COCHIN

    Hope Micro Credit Finance (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle-1, Palakkad

    Levy of penalty u/s 221 r.w. Section 140A(3) – Held that:- The assessee is liable to pay the admitted tax for AY 2012-13 as per the return filed by the assessee - The assessee failed to pay this amount even after giving notice to the assessee vide no ......

   
 
1....
 
 

 

what is new what is new

Updates Knowledge Sharing Subscription Communication Newsletters More Options




Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.