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Showing 1 to 15 of 64988 Records

    2014 (4) TMI 694 - KARNATAKA HIGH COURT

    SHRI SRINIVASAN CHANDIRA KUMAR Versus ADDITIONAL COMMISSIONER OF INCOME TAX

    Disallowance of claim u/s 48(1) of the Act assuming that appellant had claimed deduction as business expenditure under Section 37 – Held that:- The matter has been remitted back to the Tribunal for fresh adjudication - as the assesse is ready to give ......

    2014 (4) TMI 683 - DELHI HIGH COURT

    NTPC Ltd. Versus Commissioner of Income Tax-V

    Power u/s 263 of the Act – Withdrawal of additional depreciation – Reference made for revision of sales - Whether the CIT fell into error in invoking his power u/s 263 of the Act modifying the assessment order by withdrawing the additional depreciati ......

    2014 (4) TMI 682 - DELHI HIGH COURT

    Commissioner of Income Tax-IV Versus M/s. Devasan Investment Pvt. Ltd.

    Nature of income – STCG or business income - What factors are to be given weight while examining whether a taxpayer is a dealer in shares or having regard to the nature of investment, it is to be construed that the income bears the character of sale ......

    2014 (4) TMI 681 - DELHI HIGH COURT

    Commissioner of Income Tax-II Versus Ashok Wadia

    Nature of income – Sale of shares - Whether the income is business income or STCG - The shares were shown as investments by the assessee, and not as stock in trade - This is an important (though not conclusive) factor - The frequency of transactions ......

    2014 (4) TMI 680 - DELHI HIGH COURT

    CIT Versus Modi Entertainment Ltd.

    Disallowance u/s 36(1)(iii) of the Act – Interest free advances - Whether the Tribunal fell into error in setting aside the disallowance u/s 36(1)(iii) of the Act - Held that:- The Tribunal was of the view that the advancing of interest-free monies t ......

    2014 (4) TMI 679 - DELHI HIGH COURT

    Commissioner of Income Tax Delhi-II Versus Kalindi Rail Nirman Engg. Ltd.

    Cancellation of penalty u/s 271(1)(c) of the Act – Concealment of income – Acceptance of profits @ 11% - Projects on turn-key basis taken by the assessee contractor – Held that:- The decision in MAK Data P. Ltd. Versus Commissioner of Income Tax-II ......

    2014 (4) TMI 678 - CHHATTISGARH HIGH COURT

    The Commissioner of Income Tax, Jabalpur Versus M/s. Itarsi Oil and Flour Mills, Raipur

    Interpretation of section 80HHC(3) of the Act - Scope of the Business of assessee - Whether the word business u/s 80HHC(3) of the Act means all businesses of an assessee or only that business, which is partly or fully doing export business – Held t ......

    2014 (4) TMI 677 - GUJARAT HIGH COURT

    Rajmoti Industries Versus Assistant Commissioner of Income Tax

    Disallowance u/s 40A(3)(a) of the Act – Payment made otherwise than by account payee cheque - endorsement of crossed cheques - Held that:- It is indisputable that the term “an account payee cheque” is well understood and signifies cheque which carrie ......

    2014 (4) TMI 676 - GUJARAT HIGH COURT

    Commissioner of Income Tax Versus M/s. Atul Intermediates

    Interpretation of section 80IA(9) of the Act – Claim of deduction u/s 80HHC of the Act - Whether the Tribunal is right in holding that the assessee can claim deduction both u/s 80HHC as also u/s 80IA despite the provisions of section 80IA(9) – Held t ......

    2014 (4) TMI 675 - KERALA HIGH COURT

    M/s. Ilahia Trust Versus The Deputy Director of Income Tax, (Exemption)

    Maintainability of petition - Correctness and sustainability of order – Denial of exemption – Alternate remedy available – Held that:- The assessee is having an effective alternative remedy by way of appeal before the appellate authority and in the t ......

    2014 (4) TMI 674 - KERALA HIGH COURT

    M/s. Kerala State Beverages (M&M) Corporation Ltd. Versus Assistant Commissioner of Income Tax

    Waiver of Pre-deposits - Liability to deduct surcharge and turnover tax from the income u/s 37 of the Act - Computation of income tax – Held that:- The matter is required to be considered and decided by the competent authority, before whom the statut ......

    2014 (4) TMI 673 - GUJARAT HIGH COURT

    Commissioner of Income Tax-I Versus Diptiben D. Patel

    Genuineness of the will – Burden to prove – Deletion of unexplained jewelry – Unexplained income – Held that:- All the facts cumulatively led both the authorities to concurrently hold that the Will was not questionable - Both have rightly held that i ......

    2014 (4) TMI 672 - ITAT MUMBAI

    Sulakshana Securities Ltd. Versus Income Tax Officer

    Nature of Income received – income from house property or income from other sources - Air-conditioning and other charges - Disallowance of property maintenance expenses – Held that:- Following SULAKSHANA SECURITIES LTD Versus INCOME TAX OFFICER [2014 ......

    2014 (4) TMI 671 - ITAT MUMBAI

    M/s. Shree Sai Construction Versus Dy. Commissioner of Income Tax

    Confirmation of penalty u/s 271(1)(c) of the Act – Additions made u/s 68 of the Act – Held that:- The findings given in the assessment proceedings are quite relevant and have probative value but such a finding alone may not justify the levy of penalt ......

    2014 (4) TMI 670 - ITAT MUMBAI

    M/s. Kalpataru Computer Services Pvt. Ltd. Versus DCIT 9(2), Mumbai

    Typographical error – Error committed at the time of filing e-return – Non-exercise of power u/s 154 of the Act - Held that:- Due to some clerical error the decimal separator was not put in the total income declared by the assessee and as such the to ......

   
 
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