• 2017 (3) TMI 79 - ITAT PUNE

  Denial of exemption u/s.11 - Held that:- There is no dispute to the fact that the assessee is a charitable trust running various educational institutions. It is the allegation of the revenue that the ... ...

• 2015 (11) TMI 591 - SECURITIES APPELLATE TRIBUNAL MUMBAI

  Guilty of sponsoring and managing “Collective Investment Scheme” without obtaining certificate of registration from SEBI - contravention of Section 12(1B) of the Securities and Exchange Board of India... ...

• 2016 (2) TMI 175 - GUJARAT HIGH COURT

  Constitutionality of Sardar Sarovar Narmada Nigam Limited (Conferment of Powers to Redeem Bonds) Act, 2008 - Held that:- The impugned Sardar Sarovar Narmada Nigam Limited (Conferment of Power to Redee... ...

• 2018 (12) TMI 1751 - ITAT DELHI

  Assessment u/s 153A - whether section 153C of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short], to the extent it, inter alia, enables the Assessing Officer to issue n... ...

• 2017 (1) TMI 1471 - ALLAHABAD HIGH COURT

  Capital gain computation - consideration paid for free-hold -lawful right or interest in the property - Assessee transfers his land by way of "capital contribution" and becomes a partner in the firm, ... ...

• 2020 (4) TMI 878 - ITAT DELHI

  Assessment u/s 153A - Validity of the assessment order in absence of proper approval necessary for assessment as per the provisions of section 153D - HELD THAT:- Approval was given in a mechanical ma... ...

• Finance Act, 2007 - Explanatory Notes on provisions relating to Direct Taxes

  Explanatory Notes to the provisions of the Finance Act, 2007 Circular no. 3/ 2008, dated 12-3-2008 Amendment at a glance Section/Schedule Particulars ... ...

• 2008 (11) TMI 295 - ITAT LUCKNOW-A

  Computation of capital gains on transfer of land to partnership firm - invoking the provisions of section 50C and applying DM circle rates - by taking the substance of the transaction into considerat... ...

• 2013 (3) TMI 390 - Supreme Court

  Collective investment scheme as defined under Section 2(ba) read along with Section 11AA of the SEBI Act - vires of Section 11AA of the SEBI Act challenged - PGF Limited contested that since indisput... ...

• 2018 (12) TMI 1606 - ITAT DELHI

  Assessment u/s 153C - mandate of recording satisfaction - scrutiny of incriminating documents found at the residence of Shri Miglani and also from the office of UPDA reveals that illegal payments wer... ...

• Changes proposed in service tax law and procedure in Union Budget 2010-11 - regarding

  Government of India Ministry of Finance Department of revenue Tax Research Unit D.O.F. No.334/1/2010-TRU New Delhi , dated 26th February 2010 To All Chief Commissioner... ...

• 2016 (6) TMI 1292 - ITAT COCHIN

  Determination of “head of income” - Treatment of income received/accrued under an agreement - business income or income from other sources - as submitted the appellant has leased the plant and machine... ...

• 2021 (2) TMI 582 - ITAT DELHI

  Undisclosed investment in land - addition on the basis of statement made during the course of search and seizure proceedings - basis of analysis of the seized documents a diary in the handwriting of ... ...

• 2017 (7) TMI 1164 - RAJASTHAN HIGH COURT

  Denial of natural justice - not allowing the Assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order - ... ...

• 2022 (6) TMI 670 - CALCUTTA HIGH COURT

  Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - reliance on expert advice to buy shares - manipulation of sh... ...

• 2022 (5) TMI 1478 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, PRINCIPAL BENCH, NEW DELHI

  Preferential transaction - Financial Debt - novation of the earlier agreement with an entirely new agreement as per Section 62 of the Indian Contract Act, 1872 - disbursement of amount against the con... ...

• 2023 (8) TMI 1186 - ITAT AHMEDABAD

  Addition u/s 50C v/s 45(3) - Capital contribution in the partnership firm by way of transfer of Land (capital assets) by the partner - HELD THAT:- As provision of section 50C(1) of the Act is general... ...

• 2012 (9) TMI 559 - Supreme Court

  Listing of Optionally Fully Convertible Debentures ('OFCDs') on any recognized stock exchange in India being Public Issue under Section 73 r.w.s. 60B - Whether SEBI has the power to investigate and ad... ...

• 2024 (2) TMI 306 - CESTAT ALLAHABAD

  Classification of service - Business Auxiliary Service or not - Reimbursement of expenses - CENVAT Credit - Time limitation - penalty - Interest. Classification of service - Business Auxiliary Se... ...

• 2016 (6) TMI 106 - ITAT HYDERABAD

  Computation of income - sales computation - reference to special audit u/s.142(2A) - Held that:- In the present case, the books of the assessee cannot be accepted due to the complexity of the nature o... ...

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