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Income Tax Case Laws


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Showing 1 to 15 of 67294 Records

    2014 (10) TMI 10 - ALLAHABAD HIGH COURT

    Divisional Logging Manager Versus The Commissioner of Income Tax

    Imposition of penalty u/s 271A(2)(c) delay in furnishing return for Tax Collection at Source (TCS) - whether penalty can be imposed for technical breach, delay in filing of statement in form 27EC Held that:- It is the mandatory provision to furni ......

    2014 (10) TMI 9 - CALCUTTA HIGH COURT

    Asiatic Oxygen Limited Versus The Deputy Commissioner of Income Tax And Another

    Validity of notice for reopening of assessment u/s 148 Held that:- A specific declaration in the notice that it was being issued after obtaining the necessary satisfaction of the Commissioner and Chief Commissioner of Income Tax was scored out - th ......

    2014 (10) TMI 8 - ALLAHABAD HIGH COURT

    Amar Nath Agrawal Versus Commissioner of Income Tax & Another

    Reopening of assessment u/s 148 Held that:- Two distinct conditions must be satisfied before the AO can assume jurisdiction to issue a notice u/s 148 of the Act, that he must have reasons to believe that the income of the assessee had escaped asses ......

    2014 (10) TMI 7 - ALLAHABAD HIGH COURT

    The Commissioner of Income Tax & Another Versus M/s. Sumati Television (P) Ltd.

    Accrual of income - Services charges deemed to be income or not part of trading receipts Held that:- The amount received by the assessee in the name of the service charges were meant for the service to be rendered in the second year from the date ......

    2014 (10) TMI 6 - ALLAHABAD HIGH COURT

    Commissioner of Income Tax-Ii Versus M/s. Mirza International Ltd.

    Reopening of assessment u/s 147 Full and true disclosure bar of limitation - Held that:- The return of income was furnished by the assessee on 31.10.2001 and the assessment was framed by the AO u/s 143(3) - The notice u/s 148 was issued by the AO ......

    2014 (10) TMI 5 - CALCUTTA HIGH COURT

    Tata Metaliks Ltd. Versus CIT III, Kolkata

    Revised Return u/s 139(5) - period of limitation - Intimation u/s 143(1) - belated and invalid or not Whether the Tribunal was justified in law in holding that issue of the intimation u/s 143(1) for the AY 1999-2000 on August 08, 2000 amounted to c ......

    2014 (10) TMI 4 - DELHI HIGH COURT

    Commissioner of Income Tax Versus M/s. Triveni Oil Field Services Ltd.

    Classification of expenses Revenue expenses or not - Expenses on payment of salaries Held that:- Assessee was engaged in the business of oil drilling operations and drilling oil wells - making the oil rigs operational was the very business of the ......


    Shakti LPG Ltd., Hyderabad Versus Income Tax Officer, Ward-8, (TDS), Hyderabad

    Assessee in default u/s 201 TDS deduction Held that:- The deduction of tax at source is one of the important features of the Act - In a way, it obviates the necessity for the department to track the amount paid by an assessee to another, and then ......

    2014 (10) TMI 2 - MADRAS HIGH COURT

    Commissioner of Income-tax Versus The Karur Vysya Bank Ltd.

    Classification of expenses capital or revenue - Expenses on software Held that:- Following the decision in Commissioner of Income Tax V. Southern Roadways Ltd. [2007 (6) TMI 193 - MADRAS HIGH COURT] The concept of enduring benefit must respond ......


    The Commissioner of Income Tax IV, Hyderabad Versus Tilak Raj Kumar And Others

    Benefit under Voluntary Disclosure of Income Scheme Sale transaction of diamonds - Genuine transaction or not - Held that:- All the three assesses made separate voluntary disclosures of their income, in response to a scheme and they were also issue ......

    2014 (9) TMI 892 - GUJARAT HIGH COURT

    Niko Resources Ltd. Versus Assistant Director of Income Tax

    Reopening of assessment u/s 148 Bar of limitation Details of depreciation claimed given by assessee - Held that:- The notice issued u/s 148 for reopening of case of the assessee for AY 2005-06 dated 26.12.2012 directed the petitioner to produce a ......

    2014 (9) TMI 891 - DELHI HIGH COURT

    New Holland Tractors (India) Private Limited Versus Commissioner of Income Tax, Delhi-V

    Taxability of license fee - Whether entire license fee received or paid under the agreement dated 14th July, 1995 is taxable in the year of receipt or it should be spread over three years Held that:- The students were required to make deposit of th ......

    2014 (9) TMI 890 - ALLAHABAD HIGH COURT

    Neeraj Kanta Verma Versus Union of India And Others

    Validity of notice u/s 148 Reason to believe - Capital gains income had escaped assessment or not - Conversion from lease hold to free hold resulting into short term capital gains or not - Held that:- The AO has wide powers to reopen the assessment ......

    2014 (9) TMI 889 - HIGH COURT OF KARNATAKA

    Commissioner of Income-tax Versus CGI Information Systems & Management Consultants (P.) Ltd.

    Liability to deduct TDS u/s 195(1) Remittances made to Non-resident Article 12 of Indo-Canada DTAA - cost sharing agreement and payments were made by the assesee for reimbursement of cost/expenses - Whether the Tribunal was correct in holding th ......

    2014 (9) TMI 888 - DELHI HIGH COURT

    Commissioner of Income Tax-XI Versus Rama Krishna Jewellers

    Disallowance of 50% of expenses on making charges paid to karigars Held that:- The AO in the remand report could not point out and controvert the documents and details provided - Genuineness of the documents was not doubted - The similar expenditur ......

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