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Income Tax Case Laws - Section: 145

 

Income Tax


Cases for Section: 145
 
Showing 1 to 15 of 1519 Records
 

2014 (4) TMI 744 - ITAT HYDERABAD

ITO, Ward-1, Nalgonda Versus Sri V. Chandrasekhar Rao Prop. Sri Sandhya Wines

Determination of profits in the business of wines – Rejection of books of accounts – Held that:- There was no reason to interfere with the order of the CIT(A), following Income-tax Officer, Ward 1, Warangal Versus Shri P. Ramaiah, Warangal and others ......

2014 (4) TMI 706 - ITAT HYDERABAD

ITO, Ward-1, Nalgonda Versus M/s. Balaji Wines Godakondla, Mall Nalgonda Dt.

Determination of profits in the business of wines – Rejection of books of accounts – Held that:- There was no reason to interfere with the order of the CIT(A), following Income-tax Officer, Ward 1, Warangal Versus Shri P. Ramaiah, Warangal and others ......

2014 (4) TMI 704 - ITAT HYDERABAD

ITO, Ward-1, Nalgonda Versus Sri Pullemla Yadagiri Prop. Laxmi Wines Nalgonda

Determination of profits in the business of wines – Rejection of books of accounts – Held that:- There was no reason to interfere with the order of the CIT(A), following Income-tax Officer, Ward 1, Warangal Versus Shri P. Ramaiah, Warangal and others ......

2014 (4) TMI 633 - GUJARAT HIGH COURT

Commissioner of Income Tax –II Versus Leo Formulations Pvt. Ltd.

Rejection of book results – Restriction of extra consumption of raw materials – To what extent the additions were necessary - Held that:- The AO as well as the appellate authorities held that the book results did not reflect the correct position - CI ......

2014 (4) TMI 619 - ITAT AHMEDABAD

ASSTT COMMISSIONER OF INCOME TAX Versus SAMAY TILES LTD

Adoption of Net profit against GP – Unaccounted sales – Expenses incurred over and above MRP disclosed – Held that:- The Assessee had suppressed sales and also suppressed the expenses and in view of these facts, the books of accounts of the Assessee ......

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

INCOME TAX OFFICER Versus PRAVATI DEY

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 ......

2014 (4) TMI 243 - CALCUTTA HIGH COURT

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 ......

 
   
 
 
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