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Income Tax Case Laws


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Showing 1 to 15 of 67547 Records

    2014 (10) TMI 588 - ALLAHABAD HIGH COURT

    M/s. Commercial Auto Sales Pvt. Ltd. Versus Commissioner of Income Tax, Allahabad

    Application of res-judicata Justification of remitting the matter to AO Held that:- Since the issues have been set aside for fresh adjudication by the AO the grounds of appeal challenging the confirmation of the disallowances are not correct - th ......

    2014 (10) TMI 587 - BOMBAY HIGH COURT

    Commissioner of Income Tax-2, Mumbai Versus M/s. Indusind Bank Ltd.

    Interest from security received as income - Principle of consistency Held that:- The Tribunal had applied and followed its order in the case of the same assessee for prior AY 2000-01 - the only question of law projected as substantial one, cannot b ......

    2014 (10) TMI 586 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax Versus M/s. Foremost International Pvt. Ltd.

    Effect of amendment u/s 40(a)(ia) w.e.f. 1.4.2010 - TDS deducted deposited after 31.5.2005 Contractors payment and professional expenses made after due date - Held that:- Tribunal was rightly of the view that relying upon CIT Vs. Virgin Creations ......

    2014 (10) TMI 585 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax (Central) Versuas Sh. Sandeep Jain C/o. Ludhiana Steel Rolling Mills

    Validity of rectification order Amount seized u/s 132 - Advance tax constitutes the existing liability as per specific provision of Section 132B or not Held that:- The Tribunal has answered the question of chargeability of interest, against the r ......

    2014 (10) TMI 584 - PUNJAB & HARYANA HIGH COURT

    Satnam Singh Versus Commissioner of Income Tax-II, Jalandhar

    Assessment order u/s 144 Ex-parte order - Proper explanation made for non-appearance - Held that:- Assessee submitted that an application for adjournment was sent on 16.7.2012 as the counsel was not in a position to appear on 18.7.2012, the date f ......

    2014 (10) TMI 583 - PUNJAB & HARYANA HIGH COURT

    Chandan Gupta Versus Commissioner of Income Tax, Ludhiana

    Addition u/s 68 Income already shown as income under capital gains Genuineness of transaction of sale and purchase of shares Held that:- The Tribunal was rightly of the view that the assessee had manipulated the accounts - no sale or purchase o ......

    2014 (10) TMI 582 - PUNJAB & HARYANA HIGH COURT

    Smt. Monica Thapar Versus Commissioner of Income Tax

    Income disclosed under Voluntary Disclosure of income Scheme 1997 - invocation of section 69A Failure to justify source of investment Held that:- Tribunal was rightly of the view that where the assessee has failed to offer an explanation about th ......

    2014 (10) TMI 581 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax-I Versus M/s. Christian Medical College

    Entitlement for registration u/s 80G(5) Primary aim of Society charitable or not Society used to train Christian men and women as health professionals Held that:- The Tribunal was rightly of the view that the assessee was registered as a charit ......

    2014 (10) TMI 580 - BOMBAY HIGH COURT

    The Commissioner of Income Tax-19, Mumbai Versus Shailaja S. Hemdev

    Scope of income from house property u/s 23(1)(a) - Whether the Tribunal was justified in holding that the notional interest income free security deposit and advance rent cannot be included in the income from property for the purpose of section 23(1)( ......

    2014 (10) TMI 579 - DELHI HIGH COURT

    Commissioner of Income Tax-III Versus Sona Mobility Services Ltd.

    Imposition of penalty u/s 271(1)(c) Various additions made by AO - Held that:- The first addition made by the AO pertains to ad hoc disallowance out of various expenses debited in the P&L account - This disallowance has been made by the AO on the g ......

    2014 (10) TMI 578 - CALCUTTA HIGH COURT

    Mcleod Russel India Ltd. Versus CIT, West Bengal-II

    Computation of value of fringe benefits - Inclusion of expenses in the taxable value of fringe benefit - Assessee engaged in the business of growing, manufacturing and sale of tea Held that:- Following the decision in CIT vs. Doom Dooma India Ltd. ......

    2014 (10) TMI 577 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus MIRC Electronics Ltd.

    Maintainability of appeal - Miscellaneous application u/s 254(2) Rectification of mistake apparent from record - Whether the order on the rectification application is traceable to section 254(1) of the I.T. Act or the same is passed under section 2 ......


    M/s. L. Giridharilal And Co. Versus Income Tax Officer

    Penalty u/s 271(1)(c) Explanation submitted by assessee satisfactory or not 200% of penalty levied of the value of gold seized by AO which CIT(A) reduced to 100% - Value of gold treated as undisclosed income u/s 69A Gold seized during search u/ ......

    2014 (10) TMI 575 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Shri Vishnu Shankar Mills Ltd.

    Issues not raised before Tribunal Held that:- The issues which are not raised before the Tribunal could not be raised in front of HC thus, the primary three issues needs to be set aside Decided against revenue. Classification of expe ......


    Commissioner of Income Tax Versus M/s. United Fish Nets

    Capital gain u/s 45 - Transfer of assets from partnership firm to Private limited company Taxability u/s 45(4) - Held that:- Under the Income Tax Act, a firm can be charged as a distinct assessable entity as distinct from its partners who can also ......

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