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Income Tax Case Laws - Section: 145


Income Tax

Cases for Section: 145
Showing 1 to 15 of 1514 Records

2014 (4) TMI 533 - ITAT DELHI

M/s. Konichiva Builders Pvt. Ltd. Versus ACIT, Central Circle-9, New Delhi

Rejection of books of accounts Bogus accommodation entries - Held that:- In the search and on the basis of material recovered and statements obtained it has been duly established that assessee was indulging in bogus accommodation entries - No actua ......

2014 (4) TMI 521 - ITAT KOLKATA


Best judgement assessment - CIT(A) deleted addition made by Assessing Officer on account of bogus claim of shortage, difference in closing balance in account of IOC, cash payment of unexplained liability and estimated income from tanker lorry Delet ......

2014 (4) TMI 426 - ITAT AHMEDABAD

Bharat Corrub Industries Versus The Dy. CIT, Circle-2(1), Baroda

Rejection of book results Estimation of Gross profit @ 22% instead of 21.15% - Held that:- The loss of fire and expenses are debited by the assessee in its Profit & Loss Account and not in the Trading Account - the items do not affect the working o ......

2014 (4) TMI 385 - ITAT DELHI

Sh. Satendra Singh Versus ACIT, Income Tax Circle, Bulandshahr.

Determination of income @8% - Addition u/s 68 of the Act - Civil contractor assessee contended that for the current year assessee has maintained books of account which were duly audited and audit report obtained. Therefore, the provisions of sec. 4 ......

2014 (4) TMI 358 - ITAT HYDERABAD

ITO, Ward 8(2), Hyderabad Versus M/s. Hallmark Constructions, Hyderabad

Nature of expenses Capital OR Revenue GPA registration charges - Held that:- CIT(A) rightly held that the AO has failed to appreciate the legitimate expenditure incurred on registration of GPA for commencing the works in the site - The expenditur ......

2014 (4) TMI 354 - ITAT MUMBAI

Asstt. Commissioner of Income Tax Versus M/s. Sai Shiv Developers, C/o DC. Jain & Co.

Addition made on account of unaccounted cash receipts Cash receipts of brokerage Sale of car parking charges - Held that:- The decision in M/s. Sai Shiv Developers [2014 (4) TMI 153 - ITAT MUMBAI] followed Without any evidence in the year for ......

2014 (4) TMI 342 - ITAT MUMBAI

Lark Construction Pvt. Ltd. Versus Addl. CIT, Panvel Range, Mumbai

Estimation of income at 7% of turnover Held that:- The assessee had not produced supporting documentary evidences during the assessment proceedings the AO had to estimate the taxable income - after issuing a show-cause notice and considering the ......

2014 (4) TMI 309 - ITAT MUMBAI

ACIT, 5(2), Bandra (E), Mumbai Versus M/s. Pramukh Realtors

Rejection of books of accounts u/s 145(2) of the Act - Addition made on account of non-tallying off bills and vouchers Undervaluation of sales of flats and shops Validity of additional evidences Compliance of Rule 46A of the Rules not made He ......


Commissioner of Income-tax Versus Kusum Products Ltd.

Scope of the income to be assessed Accrual of income - Excise credit - Whether the Tribunal is right in holding that excise credit received by the assessee-company and credited in the profit and loss account does not form part of the income to be ......

2014 (4) TMI 215 - MADRAS HIGH COURT

M/s. Simpson and General Finance Co. Ltd. Versus The Deputy Commissioner of Income Tax

Accrual of income - Nature of Lease Finance by hire purchase lease - Whether the Tribunal was right in holding that in the case of "Finance Lease" transaction the entire lease rental should be offered as income contrary to the AS-19 dealing with ac ......

2014 (4) TMI 154 - ITAT HYDERABAD

M/s. Legend Estates Pvt. Ltd. Versus Dy. Commissioner of Income-tax, Circle-16(1), Hyderabad

Addition made u/s 69C of the Act Reference made to DVO u/s 142A of the Act - Difference between cost of construction and valuation made by the DVO Held that:- The assessee has produced the books of account but the AO has not rejected or no defect ......

2014 (4) TMI 106 - ITAT PUNE


Disallowance of interest being prior period - for the earlier year assessee has not debited the interest on unsecured loan in the profit and loss account even though it follows mercantile system of accounting - Held that:- The argument that even if ......

2014 (4) TMI 73 - ITAT HYDERABAD

Income Tax Officer Versus M/s. Empire Infracon, Hyderabad

Estimated Income - Whether, CIT(A) erred in estimating income of assessee by calculating profit at 7% of net receipts as against 8% of gross receipts Held that:- Special Bench decision of Tribunal in case of Arihant Builders V/s. ACIT [2006 (11) TM ......

2014 (4) TMI 71 - ITAT HYDERABAD

Dy. Commissioner of Income-tax Versus Shri MV. Subramanyeswara Reddy(HUF), Hyderabad And Others

Deletion of Additions - Unexplained Investments - purchase of plot on account of unexplained investment Whether CIT(A) ought to have not admitted fresh evidences submitted by assessee which is against Rule 46 of Act - Held that:- additional eviden ......

2014 (4) TMI 66 - ITAT AHMEDABAD

The DCIT, Cir. 8 Surat Versus M/s. Maruti Construction

Deletion of disallowance of labour charges Genuineness of the cash payments made Held that:- The assessee has effected turnover of Rs.22.83 crores during the year and has declared a GP rate of 4.85% as against the turnover of Rs.19.36 crores with ......

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