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Income Tax Case Laws


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Showing 1 to 15 of 68035 Records

    2014 (11) TMI 694 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Printwave Services P. Ltd.

    Deemed dividend u/s 2(22)(e) – Applicability of circular No.495 dated 22.9.1987 – Assessee not the shareholder - Held that:- CIT(A) rightly noted that the assessee company itself is not a shareholder in the company Front Line Printers - Accordingly, ......

    2014 (11) TMI 693 - BOMBAY HIGH COURT

    Commissioner of Income Tax-1 Versus M/s. Bhor Industries Ltd.

    Applicability of provisions of section 41(1) – Held that:- Even if the AO and the Commissioner recorded a conclusion that the waiver of term loan was not trading liability, yet, there are other provisions under which the benefit or income arising out ......

    2014 (11) TMI 692 - ITAT AHMEDABAD

    M/s. M. Kantilal & Co. Ltd. Versus DCIT, Central Circle-2, Surat

    Validity of block assessment u/s 158BC – Order beyond period of limitation or not – Notice u/s 143(2) not provided to assessee - Held that:- There were a series of such correspondences through which the Revenue Department has fairly accepted the fact ......

    2014 (11) TMI 691 - ITAT DELHI

    ACIT, Central Circle-09, New Delhi Versus Anil Khandelwal

    Assessment u/S 153A pursuant to search and seizure u/s 132 - Presumption u/s 292C - Deletion of peak amount of unexplained cash – Held that:- The contentions of the revenue has no merit - The specific questions put to Sh. S.K. Gupta during the cross- ......

    2014 (11) TMI 690 - ITAT HYDERABAD

    M/s. Flagstone Underwriting Support Services India P. Ltd. Versus The DCIT, Circle 1(3), Hyderabad

    Transfer pricing adjustment - Back office support services in the field of investment and insurance management to AE - Exclusion of comparables – Held that:- Following the decision in Capital IQ Information Systems (India) (P.) Ltd. Versus Deputy Com ......

    2014 (11) TMI 689 - ITAT PUNE

    Shri Naresh T. Wadhwani, Shri Naresh Thakurdas Wadhwani Versus Dy. Commissioner of Income Tax

    Disallowance of claim of deduction u/s 80IB(10) – Built-up area exceeding 1500 sq. ft. – inclusion of the open terrace into the working of the built-up area - Allowability of Pro-rata deduction u/s 080IB(10) – Whether the area of projected terrace is ......

    2014 (11) TMI 688 - ITAT MUMBAI

    ACIT – 1(1), Mumbai Versus M/s. Clariant Chemicals (I) Ltd.

    Disallowance u/s 14A r.w Rule 8D – 0.5% of average investments – interest expenses – Held that:- The issue of disallowance u/s 14-A has come up for consideration, the matter has been restored back to the file of the AO for fresh adjudication to work ......

    2014 (11) TMI 687 - ITAT LUCKNOW

    The ACIT Central Circle III, Lucknow Versus Shri. Avdhesh Kumar

    Various grounds raised by revenue as well as assessee long back - No efforts made to dispose appeal - Held that:- The appeals were filed in 2005 and thereafter no effort was made by the assessee as well as the Revenue to get the appeals disposed of - ......

    2014 (11) TMI 686 - ITAT MUMBAI

    Delmas France, C/o. CMA CGM Agencies (India) Pvt. Ltd. The Asstt. Director of Income Tax, (International Taxation)

    Existence of a Permanent Establishment – Article 7 of the DTAA with France - Held that:- The assessee is a non resident company - Return of income for the year was filed on 30.10.2001 - The assessee claimed exemption under Article 9 of the Double Tax ......

    2014 (11) TMI 685 - ITAT MUMBAI

    Agility Logistics Private Limited Versus DCIT- 8(1), , Mumbai

    Determination of ALP - International transaction of Freight receipts and expenses – Held that:- Following the decision in Agility Logistics (P.) Ltd. Versus Deputy Commissioner of Income-tax-8(1), Mumbai [2012 (8) TMI 191 - ITAT MUMBAI] - assessee wa ......

    2014 (11) TMI 684 - ITAT MUMBAI

    The Dy. Commissioner of Income Tax Versus M/s. Sameera Electronics Pvt. Ltd.

    Assessability of rental income - “Income from House Property” or “Income from business” – Held that:- The shares of the assessee company was acquired by M/s Seto Teknolog P Ltd on 5th September, 2006, due to which the assessee company became its Subs ......

    2014 (11) TMI 683 - ITAT BANGALORE

    Dy. Commissioner of Income Tax Versus M/s. Sree Seetharama Mandiram Souharda Sahakari Ltd.

    Grant of deduction u/s 80P(2)(a)(i) – Income earned from various loans – Nature of assessee – cooperative bank or not - Whether the assessee is a cooperative bank which will disentitle from claiming deduction u/s 80P(2)(a)(i) or it is a cooperative c ......

    2014 (11) TMI 682 - ITAT MUMBAI

    M/s. Netscribes (India) Pvt. Ltd. Versus Income Tax Officer

    Unexplained expenses u/s 69C – Capital expenses made on renovation/refurbishment to leasehold premises or not - Held that:- The order of the AO as well as of the CIT(A) is self contradictory - Under section 69C of the Act, the addition can be made in ......

    2014 (11) TMI 681 - ITAT HYDERABAD

    Dy. Commissioner of Income-tax Versus Neuland Laboratories Ltd.

    Reopening of assessment u/s 147 r.w 148 - Expenses claimed under the head prior paid expenses relates to current AY or not - Held that:- The assessee has claimed a deduction in the Profit & Loss A/c for the year ended on 31.03.2006 under the head Pr ......

    2014 (11) TMI 680 - ITAT MUMBAI

    DCIT-24(3), Mumbai Versus M/s. Shree Shreemal Builders

    Surplus amount on sale of property under Income from capital gains – Business income or not u/s 54EC – Rental income realized from the asset has been offered to tax under the head “business income’ in earlier years and various expenses claimed agains ......



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