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Showing 1 to 15 of 66913 Records

    2014 (9) TMI 42 - ITAT HYDERABAD

    Hyderabad Urban Development Authority (renamed as Hyderabad Metropolitan Development Authority) Versus Asst. Commissioner of Income-tax

    Condonation of delay Delay of 1804 days Sufficient cause - Rejection of application for registration u/s 12AA - Held that:- There is no straight jacket formula to measure what constitutes sufficient cause. It depends upon the facts of each indivi ......

    2014 (9) TMI 41 - ITAT INDORE

    ACIT 1(1) Bhopal Versus Madhya Pradesh Rajya Pathya Pustak Nigam

    Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - Whether the assessee society is earning profit year to year and printing and publishing of prescribed text book and providing to the students at a cheaper rate is not an educational ......

    2014 (9) TMI 20 - DELHI HIGH COURT

    Commissioner Versus TG. Buildwell Pvt. Ltd.

    Pre-operative expenses Genuineness of expenses proved - Held that:- Assessee-company was formed on 26.10.2007 and had entered into an agreement with Wellworth Homes (P) Ltd. on 05.11.07 for purchase of land measuring 7.781 acres in Village Dharuher ......

    2014 (9) TMI 19 - BOMBAY HIGH COURT

    The Commissioner of Income Tax Versus VM. Salgaonkar And Bros (P) Ltd.

    Deduction of unabsorbed investment allowances Computation of deduction u/s 80HHC(1) and (3) Adjustment to be made under the head PGBP Held that:- The deduction u/s 80HHC(1) is to be allowed on the profits and gains as computed under the head "P ......

    2014 (9) TMI 18 - DELHI HIGH COURT

    Globus Infocom Ltd. Versus Commissioner of Income Tax Delhi-IV

    Order of the Tribunal u/s 263 Commission paid u/s 36(1)(ii) Inflation of profits by booking majority expenses against trading unit for exemption u/s 80IC Held that:- assessee was maintaining separate books of accounts for the manufacturing unit ......

    2014 (9) TMI 17 - DELHI HIGH COURT

    Dalmia Cement (Bharat) Ltd. Versus Commissioner of Income Tax

    Bogus purchase - documentation for showing import - the main focus and contention of the appellant-assessee is that once invoice dated 3rd July, 1981 was accepted and no addition was made, then no addition was justified in respect of the invoice date ......

    2014 (9) TMI 16 - GUJARAT HIGH COURT

    OHM Organisers Versus Dy. CIT

    Transfer u/s 2(24) - capital gain - assessment proceedings under Section 158BC - undisclosed income of the block period - Held that:- There is a broad consensus between the advocates appearing on behalf of the respective parties that the judgment a ......

    2014 (9) TMI 15 - DELHI HIGH COURT

    Commissioner of Income Tax Versus DK. Aggarwal

    Undisclosed income u/s 158BD r.w. section 158BC - Whether the Tribunal was right in holding that additions deleted could not have been made as they do not represent the undisclosed income for the purpose of Section 158BD r.w. Section 158BC Held tha ......


    Commissioner of Income Tax-2 Versus M/s. Seven Hills Hospitals Pvt. Ltd.

    Deduction on interest on borrowed loans interest free loan given to sister concern - Held that:- Assessee borrowed certain amounts from a financial institution and claimed the deduction of interest paid - the conclusion of the AO could have been ap ......

    2014 (9) TMI 13 - MADRAS HIGH COURT

    Appadurai Vijayaraghavan Versus The Joint Commissioner of Income Tax (OSD), Income Tax Department

    Applicability of section 50C Adoption of valuation made by DVO - Evidentiary value of registered document LTCG on transfer of capital asset - Held that:- Relying upon S.Muthuraja V. CIT [2013 (8) TMI 40 - MADRAS HIGH COURT] -when an objection is ......

    2014 (9) TMI 12 - MADRAS HIGH COURT

    Commissioner of Income Tax Versus M/s. Oriental Hotels Ltd.

    Computation of deduction u/s 80HHD - Expenditure tax, luxury tax and sales tax to be included or not Held that:- Following the decision in CIT Vs Adyar Gate Hotels Limited [2006 (2) TMI 155 - MADRAS High Court] - expenditure tax, luxury tax and s ......

    2014 (9) TMI 11 - MADRAS HIGH COURT

    Saiyana Warehouse (P) Ltd. Versus The Assistant Commissioner of Income Tax

    Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that:- For the AYs 2004-2005, 2005-2006 ......

    2014 (9) TMI 10 - GUJARAT HIGH COURT


    Maintainability of appeal - Tax effect below prescribed limit - Held that:- Tax effect in all the appeals is less than ₹ 2,00,000 - in view of the CBDT Circular No. 1979, Dated 27th March, 2000, and which has been given effect from 1st April, 2 ......

    2014 (9) TMI 9 - MADRAS HIGH COURT

    Commissioner of Income tax Versus M/s. Wheels India Limited

    Ascertainment of liability towards leave encashment contingent liability - Mercantile system of accounting - application of Bharat Earth Movers Versus Commissioner of Income-Tax [2000 (8) TMI 4 - SUPREME Court] Held that:- The assessee filed the ......

    2014 (9) TMI 8 - BOMBAY HIGH COURT

    M/s. Eskay K'n' IT (India) Ltd. Versus Deputy Commissioner of Income Tax And Others

    Reopening of assessment u/s 147/148 Reason to believe True and full disclosure of necessary facts - Held that:- The notice is issued after a period of almost nine years from the end of the relevant AY i.e. 1993-94 - the order of the Tribunal date ......

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