New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

Export to SEZ under claim of rebate Collection of Interest on delay payment from customer Taken Cenvat 50% Rg 23 d register required to be maintained Reversal of Cenvat credit CENVAT CREDIT TO DEVELOPERS Procedure to sent back the rejected imported material Applicability of State VAT or CST valuation job work BUDGET CHANGES REGARDING DTA CLEARANCES

Income Tax Case Laws - Section: 133

 

Income Tax


Cases for Section: 133
 
Showing 1 to 15 of 102 Records
 

2014 (7) TMI 861 - ITAT MUMBAI

Manohar Manak Alloys P. Ltd. DC. Bothra & Co. Chartered Accountants Versus ACIT 4(2), Mumbai

Proportionate interest disallowed Interest free loans and advances given to sister concern - Held that:- The assessee has taken a plea that the total interest free funds available to the assessee company are sufficient to make the interest free adv ......

2014 (7) TMI 561 - GUJARAT HIGH COURT

Commissioner of Income Tax Versus MP. Scrap Traders

Unexplained investment in stock - Whether the Tribunal is justified in coming to the conclusion that retraction made by the assessee from the statement u/s 133(A) of the Act is legal and proper Held that:- The AO solely relied upon the statement of ......

2014 (5) TMI 772 - ITAT DELHI

Cheil India Pvt. Ltd. Versus DCIT, Circle 3(1), New Delhi

Transfer pricing adjustment Determination of ALP Held that:- The assessing authority issued notice u/s 133(6) to M/s Magnum Interior P. Ltd. on 28-1-2014 - the party did not furnish any detail except balance confirmation, the AO proceeded to add ......

2014 (5) TMI 397 - ITAT DELHI

Income Tax Officer Versus Shri Sandeep Aggarwal

Disallowance of bogus lorry hire expenses Failure to produce documents Information u/s 133(6) of the act cannot called - Held that:- If the broker has not replied to the letter of the AO, no adverse inference can be drawn against the assessee - t ......

2014 (5) TMI 73 - ITAT MUMBAI

Nimbus Communication Ltd Versus Addl. Commissioner of Income Tax

Transfer pricing adjustment Determination of ALP of International License Revenue - Cost of international rights Held that:- What is the exact amount which is payable to the BCCI in the relevant financial year because this is the only basis of th ......

2014 (4) TMI 240 - MADRAS HIGH COURT

KULATHUPUZHA SERVICE CO-OPERATIVE BANK LTD. Versus THE INCOME TAX OFFICER (INTELLIGENCE) AND UNION OF INDIA

Powers available to assessing officer u/s 133(6) of the Act Held that:- The decision in Kathiroor Service Co-operative Bank Ltd. and Others vs. Commissioner of Income Tax and Others [2013 (11) TMI 728 - SUPREME COURT] followed - The opinion of the ......

2014 (2) TMI 1118 - KARNATAKA HIGH COURT

COMMISSIONER OF INCOME TAX AND ASSISTANT COMMISSIONER OF INCOME TAX Versus M/s VASUDEV CONSTRUCTION

Search u/s 132 of the Act - Block Assessment Reference made to DVO for valuation u/s 133(6) of the Act - Notice under Section 158-BD of the Act issued Held that:- During the course of search, no incriminating documents were traced As on the da ......

2014 (2) TMI 135 - DELHI HIGH COURT

The Commissioner of Income Tax-IV Versus Empire Builtech Pvt. Ltd.

Deletion made u/s 68 of the Act Notices issued u/s 133(6) of the Act Burden to prove Held that:- The investors not only did not submit any confirmation and had concededly reported far less income than the amounts invested, the assessee could no ......

2014 (1) TMI 1489 - ANDHRA PRADESH HIGH COURT

Kernex Micro Systems (India) Ltd. Versus Deputy Commissioner of Income Tax, Hyderabad

Retraction of admission / statement - at the time of assessment the assessee did not retract the aforesaid admission making voluntary disclosure - Held that:- We fail to understand from where the case of retraction has been discovered by the Commiss ......

2014 (1) TMI 1224 - ITAT HYDERABAD

The Income Tax Officer Versus M/s. Trident Shelters Pvt. Ltd.

Deletion made u/s 68 of the Act Purchase of land from unsecured loans - Held that:- The assessee stated that the company purchased land in earlier years with unsecured loans - During this assessment year, the assessee-company allotted shares with p ......

2014 (1) TMI 1139 - ITAT KOLKATA

ACI. T- Cirle-2, Durgapur Versus Sri Rajan Kumar Srivastava

Supressed purchases Held that:- The ld. AO has issued notice u/s 133(6) of the IT Act to M/s. Hadia Steel Limited - A perusal of the information as provided by the seller when compared to the ledger account maintained by the assessee clearly show t ......

2013 (12) TMI 655 - ITAT KOLKATA

DCIT., Kolkata Versus Shri Amar Nath Banerjee

Calculation of value of stock Addition on account of labour charges - Held that:- When both expense and income elements are included in the manufacturing account the balance in manufacturing account cannot be further reduced The valuation of clos ......

2013 (11) TMI 728 - SUPREME COURT

Kathiroor Service Cooperative Bank Ltd. Versus Commissioner of Income Tax (CIB) & Others

Powers available to assessing officer under 133(6) of the Income tax act Power of enquiry, when the cases are not pending - In the instant case, by the impugned notice the assessing authority sought for information in respect of its customers which ......

2013 (10) TMI 314 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX VI. Versus HEENA SHARMA.

Genuineness of gifts received from different sources - Respondent assessee had shown receipt of gifts to the tune of Rs. 65,75,272/- from 12 different persons received through 11 demand drafts issued on a single day i.e. on 21.3.2003. One of the gift ......

2013 (9) TMI 300 - ITAT AHMEDABAD

Pino Bisazza Glass Private Limited Versus Asstt. Commissioner of Income Tax (OSD)

Transfer pricing - ALP - Shifting of profit outside India - Associate Enterprise suffered losses - Held that:- entire Chapter X in I.T.Act is devoted to determine Arms Length Price in respect of a cross border transaction made by an Indian entity, wh ......

 
   
 
 
1.... ..
 

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.