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Income Tax Case Laws


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Showing 1 to 15 of 68108 Records

    2014 (11) TMI 881 - BOMBAY HIGH COURT

    Vodafone India Services Pvt. Ltd. Versus Union of India through the Secretary, Ministry of Finance & Others

    Application of Chapter X - Transfer pricing adjustments - International Transaction or not - Validity of SCN without jurisdiction – Additions towards shortfall in value of equity shares - TPO further held that this difference between the ALP and the ......

    2014 (11) TMI 858 - GUJARAT HIGH COURT


    Interest on investment in shares deleted - Notional interest attributable to investment in shares - Whether the Tribunal was right in confirming the order passed by the CIT(A) deleting the interest attributable to investment in shares – Held that:- T ......

    2014 (11) TMI 854 - SUPREME COURT

    Union of India & Others Versus M/s. Agarwal Iron Industries

    Validity of Search and seizure - information in possession of the officer - High Court has quashed the search and seizure conducted on 16.2.2000 in the factory premises of assessee – Held that:- The reasons cannot be accepted – it cannot be comprehe ......

    2014 (11) TMI 853 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus Rucha Engineers Pvt. Ltd.

    Penalty u/s 271(1)(c) deleted – Bonafide of assessee’s contentions - Whether the assessees action disclosing certain particulars in the form of notes to “statement of income” and making wrong claim on the basis of such notes, amounts to furnishing o ......

    2014 (11) TMI 852 - BOMBAY HIGH COURT

    Slum Rehabilitation Authority Versus The Deputy Director of Income Tax Exemption-1(2) & Others

    Stay application – stay of demand of ₹ 53.71 Crores – Held that:- The parameters for disposing of an application for stay pending disposal of Appeal before the Appellate Authority under the Act are fairly settled as decided in KEC International ......

    2014 (11) TMI 851 - DELHI HIGH COURT

    Commissioner of Income Tax Delhi (Central) –III Versus Hari Chand Shri Gopal

    Proceedings u/s 153C – restriction on allowance of deduction of expenditure towards advertisement and brand building expenses - Held that:- The Tribunal noticed that revenue has not been able to substantiate the findings of the AO - none of the docum ......

    2014 (11) TMI 850 - GUJARAT HIGH COURT


    Entitlement for deduction u/s 32AB - Whether the Tribunal was justified in holding that the assessee was entitled to deduction u/s 32AB – Held that:- As per section 32AB, it is required to be debited within six months from the end of the financial ye ......

    2014 (11) TMI 849 - ITAT BANGALORE

    M/s. CISCO Systems (India) Private Ltd., Versus The Deputy Commissioner of Income Tax, Circle 11(2), Bangalore.

    Allocation of common expenses incurred on various units – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that assessee is following head-count of personnel as the basis for allocation of the common and ......

    2014 (11) TMI 848 - ITAT JODHPUR

    Ayushi Builders & Developers Versus DCIT, Central Circle-2, Jodhpur

    Unexplained cash credits u/s 68 – Addition outside the scope of section 153A or not – Admission of additional evidences – Held that:- The assessee-firm had already filed its Return of Income, long before the date of search i.e., on 15.12.2009 - ‘no i ......

    2014 (11) TMI 847 - ITAT LUCKNOW

    Dy. CIT. -VI, Kanpur Versus M/s. MKU (Armours) Pvt. Ltd.

    Violation of Rule 46A – Admission of additional evidences without providing opportunity to heard or not - Held that:- CIT(A) noted that the assessee has filed an affidavit dated 11/06/2010, sworn by Mr. Manish Khandelwal, Director of the assessee com ......

    2014 (11) TMI 846 - ITAT AHMEDABAD

    Assistant Commissioner of Income Tax Versus Akar Laminators Limited

    Hire charges paid to Blue Bell Finance Ltd. disallowed – Held that:- As decided in assessee’s own case for the earlier assessment year, wherein it has been held that the decision can be taken only once the petition in the High Court gets decided – th ......

    2014 (11) TMI 845 - ITAT MUMBAI

    M/s PMP Auto Components P. Ltd Versus DCIT-7(1), Room No. 622, Mumbai

    Rate to be taken for computing arm’s length interest - Primary lending rate or LIBOR rate – Held that:- Identical issue has been considered in Aurionpro Solutions Ltd. Versus Additional Commissioner of Income-tax, Range - 4(3), Mumbai [2013 (11) TMI ......

    2014 (11) TMI 844 - ITAT DELHI

    Toll Global Forwarding India Pvt Ltd Versus Deputy Commissioner of Income Tax Circle 2 (1), New Delhi

    Determination of ALP – CUP method rightly rejected or not – CUP method or TNMM - Transactions with Associated enterprises - International transactions of provision/ receipt of freight forwarding services to/from AEs – Whether the mechanism for comput ......

    2014 (11) TMI 843 - ITAT COCHIN

    M/s. Olavanna Service Cooperative Bank Versus The Income Tax Officer

    Denial of deduction u/s 80P by invoking section 80A(5) – Taxpayers have not filed the returns of income within the time limit provided u/s 139(1) or 139(4) or within the time specified in the notice u/s 142(1) - Whether such taxpayers are entitled fo ......

    2014 (11) TMI 842 - ITAT AHMEDABAD

    Income-Tax Officer Versus M/s. Twina Polyplast

    Allowability of deduction u/s 80IB - Assessee was having factory license before it started manufacturing activities or not – Commencement of business activity on or before 31.03.2004 or not – Held that:- CIT(A) rightly held that factory license is no ......



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