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Showing 1 to 15 of 66737 Records

    2014 (8) TMI 568 - DELHI HIGH COURT

    Madhukar Khosla Versus Assistant Commissioner of Income Tax

    Notice for reopening of assessment u/s 148 Full and true disclosure Change of opinion - Held that:- In case of an assessment completed u/s 143 (1), the requirement of recording "reasons to believe" are mandatory Relying upon THE COMMISSIONER OF ......

    2014 (8) TMI 567 - BOMBAY HIGH COURT

    Rhone-Poulenc (India) Ltd. Versus The Commissioner of Income Tax

    Approval of depreciation granted Fixed assets taken over under Scheme of amalgamation - Whether the Tribunal was justified in approving the depreciation granted when the profits of the Indian undertaking of nonresident parent company were computed ......

    2014 (8) TMI 566 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Central-III, Mumbai Versus M/s Valiant Glass Works Pvt. Ltd.

    Deduction u/s 80HHC - Deemed credit under CENVAT credit scheme Part of business profit or not Held that:- The Tribunal was rightly of the view that the CENVAT incentives are in the nature of export incentives and hence allowed for the purpose of ......

    2014 (8) TMI 565 - MADRAS HIGH COURT

    The Commissioner of Income Tax Versus Madrasa E-Bakhiyath-Us-Salihath Arabic College

    Exemption u/s 10(23C)(iiiad) Sale of bonds and property Capital receipt or non-recurring receipt - Whether the Tribunal was right in holding that the receipt from the sale of bonds and property had to be excluded from the aggregate receipts recei ......

    2014 (8) TMI 564 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax Versus M/s. Avant Grade Carpets Ltd. Gangol Road Partapur Meerut

    Unsecured loan obtained from companies u/s 68 Creditworthiness and genuineness of transaction Held that:- CIT (A) and Tribunal was rightly of the view that the balance sheet of the lender as of 31 March 2009 had been placed on the record - The as ......

    2014 (8) TMI 563 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax (TDS) Versus M/s. Oil India Pvt. Ltd.

    TDS deduction u/s 194C @ 2% or u/s 194I Rent for hiring vehicles Held that:- The provisions of Section 194C and not Section 194I of the Act would apply in the case of a transport contract - the assessee had entered into a transport contract with ......

    2014 (8) TMI 562 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax (TDS) Versus Kothari International School Kothari Charitable Trust

    Liability to deduct TDS u/s 194C or under amended section 194I TDS on Pick and drop facilities for students and staff - Held that:- The assessee deducted the tax at source u/s 194C of the Act - the Tribunal is correct in coming to a conclusion that ......

    2014 (8) TMI 561 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus Shree Govindbhai Jethalal Nathavani Charitable Trust

    Grant of recognition u/s 80G(5) - Whether the Tribunal is justified in law and on facts in directing to grant recognition u/s 80G(5) of the Income Tax Act to the assessee trust Held that:- Following the decision in NN. Desai Charitable Trust Versus ......

    2014 (8) TMI 560 - ALLAHABAD HIGH COURT

    Narendra Sharma Versus Commissioner of Income Tax -Ii And 2 Others

    Stay of recovery proceedings - tribunal has already rejected the stay application Held that:- The petitioner was granted sufficient installments - the application for stay of recovery proceedings has been rejected by the Tribunal - The installments ......

    2014 (8) TMI 559 - KARNATAKA HIGH COURT


    Deduction u/s 80HHC - Receipt of insurance claim Receipts on sale of raw materials, tools, stores, scraps - Held that:- Following the decision in Commissioner of Income Tax Vs. Punjab Stainless Steel Industries and Others [2014 (5) TMI 238 - SUPREM ......

    2014 (8) TMI 558 - DELHI HIGH COURT

    Commissioner of Income Tax Versus M/s. Orient Abrassive Ltd.

    Deduction u/s 80IA Profit and gain from captive consumption of electricity - Whether the electricity unit is an undertaking for the purpose of Section 80-IA and whether "profit and gain" from captive consumption of electricity supplied from the gen ......

    2014 (8) TMI 557 - DELHI HIGH COURT

    Commissioner of Income Tax Versus PP Engineering Work

    Jurisdiction of AO for reopening of assessment Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - Addition u/s 68 - Whether the Tribunal fall into error in holding th ......

    2014 (8) TMI 527 - ITAT PANAJI


    Tax effect below prescribed limit - monetary limit for filing an appeal - Eligibility for deduction u/s 10(10C) Held that:- CIT(A) had rightly analysed various judgements rendered vis-a-vis scheme of the Bank and condition mentioned in Rule 2BA and ......

    2014 (8) TMI 526 - ITAT MUMBAI


    Commission paid on export sales TDS not deducted u/s 195 Non-existence of written agreement - Held that:- The Tribunal in Harrison Garments Division Vs. JCIT [2014 (5) TMI 544 - ITAT MUMBAI] has held that mere existence of an agreement cannot dec ......

    2014 (8) TMI 525 - ITAT DELHI

    Income Tax Officer Versus M/s. KK. Accessories

    Inclusion of duty drawback in export sale Deduction u/s 10B Held that:- Section 10B was introduced by the Finance Act, 1988 w.e.f 1.4.1989 - As stated in Circular No. 528 dated 16.12.1988, tax holiday u/s 10A was not available to 100% EOU and thu ......

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