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Income Tax Case Laws - Section: 263

 

Income Tax


Cases for Section: 263
 
Showing 1 to 15 of 1780 Records
 

2014 (7) TMI 946 - ITAT HYDERABAD

M/s. Billigiri Agro Farms (P) Ltd. Versus DCIT, CC. 9 Hyderabad

Jurisdiction of CIT u/s 263 - revision of order - principle of merger - Levy of interest – Held that:- Assessee has advanced funds to the said Satyam Computers Services Ltd. - assessee has not advanced the funds on interest basis and subsequently, it ......

2014 (7) TMI 914 - BOMBAY HIGH COURT

COMMISSIONER OF INCOME Versus HDFC BANK LTD

Cancellation of order u/s 263 – Held that:- The Tribunal was of the view that the basis or foundation for the order u/s 263 was completely lacking - this was not a blind acceptance of the version of the assessee, as is now termed - Such an order may ......

2014 (7) TMI 806 - ITAT HYDERABAD

M/s. Elico Limited, Hyderabad Versus Dy. Commissioner of Income-tax

Revision u/s 263 - 100% EOU - Claim of exemption made u/s 10B instead of 10A due to inadvertence – CIT observed that, assessee had not obtained statutory approval from the Board appointed in that behalf by the Central Government as required under S.1 ......

2014 (7) TMI 797 - ITAT HYDERABAD

M/s SURASA GREEN LANDS (P) LTD Versus DEPUTY COMMISSIONER OF INCOME TAX

Jurisdiction of CIT u/s 263 to revise an order - principle of merger - omission in calculation of interest income – assessee contended that, the very levy of interest as was done by the A.O. was subject matter of appeal before the Ld. CIT(A) and subs ......

2014 (7) TMI 796 - ITAT HYDERABAD

M/s. Kanigiri Agro Farms P. Ltd. Versus DCIT, CC. 9, Hyderabad

Jurisdiction of CIT u/s 263 to revise an order - principle of merger - omission in calculation of interest income – assessee contended that, the very levy of interest as was done by the A.O. was subject matter of appeal before the Ld. CIT(A) and subs ......

2014 (7) TMI 726 - BOMBAY HIGH COURT

Commissioner of Income Tax-II Versus HDFC Bank Ltd.

Revision u/s 263 – continuity of subsequent proceeding when original order was set aside based on which order u/s 263 was passed - Held that:- The Tribunal had rightly held that the proceedings originating from the order passed u/s 263 of the Act inc ......

2014 (7) TMI 724 - BOMBAY HIGH COURT

Commissioner of Income Tax-2 Versus HDFC Bank Ltd.

Power of revision u/s 263 – Deduction on depreciation in the value of investments – Held that:- A method of accounting adopted by the taxpayer consistently and regularly cannot be discarded by the revenue on the view that he should have adopted a dif ......

2014 (7) TMI 642 - ITAT HYDERABAD

M/s. Netravathi Green Fields (P) Ltd., Hyderabad Versus DCIT, CC. 9 Hyderabad

Jurisdiction of CIT u/s 263 of the Act - Levy of interest – Held that:- Assessee has advanced funds to the said Satyam Computers Services Ltd. - assessee has not advanced the funds on interest basis and subsequently, it filed recovery of principal am ......

2014 (7) TMI 635 - ITAT HYDERABAD

Sri A. Ramireddy K. Basavanapalli Versus The Commissioner of Income Tax

Power of CIT u/s 263 - revision of order - Determination of capital gain – Examination of sources of deposits – Proper examination of facts - Held that:- The value of consideration is attributable to each of the property is to be payable to the corre ......

2014 (7) TMI 551 - ITAT HYDERABAD

M/s. Suresh Productions P. Ltd. Versus CIT-1, Hyderabad

Jurisdiction u/s 263 of the Act - Claim of deduction u/s 80IA of the Act – Held that:- CIT has wrongly considered the assessment order as erroneous and prejudicial to the interests of the revenue - assessee had filed revised return making higher clai ......

2014 (7) TMI 548 - ITAT CHENNAI

M/s. Forbes & Co. (Tea Brokers) Versus The Assistant Commissioner of Income Tax

Condonation of delay – Delay of 567 days – Revision u/s 263 of the Act – Revision order misplaced by accountant - Held that:- The assessee has stated that its Accountant Mr. J. Devaraj is in-charge of tapals and usually receives letters from various ......

2014 (7) TMI 382 - ITAT DELHI

M/s. Fabrico India Pvt. Ltd. Versus Assistant Commissioner of Income Tax

Order passed u/s 263 of the Act – NP rate already dealt - CIT was of the view that the AO has not properly verified the GP and NP rates of the assessee which were abnormally low - Held that:- The AO did notice that the profit disclosed by the assesse ......

2014 (7) TMI 373 - ITAT CHENNAI

Shri. Hemanth Kumar Bothra Versus The Income Tax Officer

Jurisdiction u/s 263 of the Act – Sale of property – STCG or LTCG – Held that:- The assessee’s explanations could not convince the CIT – CIT was of the opinion that there is difference in the rate of tax between the two capital gains i.e. 30% and 20% ......

2014 (7) TMI 245 - ITAT HYDERABAD

M/s. Abhishek Transtel Limited (Formerly Known as M/s. Abhishek Steels Ltd.) Versus DCIT, Circle 1(1) Hyderabad.

Proceedings u/s 263 of the Act - Condonation of delay for appeal before CIT(A) – Delay of 771 days – Assessee contended that the appeal could not be filed in time as the papers had been misplaced by one of the office staff and the same could be trace ......

2014 (7) TMI 222 - PUNJAB AND HARYANA HIGH COURT

The Commissioner of Income Tax, Faridabad Versus Janhit Sewa Charitable Trust, 576/16A, Faridabad

Jurisdiction u/s 263 – Exemption u/s 11 and 12 of the Act – Assessee charitable Trust or not - treating the assessee as AOP – Held that:- The Tribunal had concluded that the assessment was rightly framed u/s 143(3) of the Act on 21.3.2000 - the donat ......

 
   
 
 
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