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Showing 1 to 15 of 70340 Records

    2015 (3) TMI 965 - ITAT PUNE

    Sushila Suresh Chavan Versus ITO

    Income from undisclosed sources - transaction of sale & purchase of shares - CIT(A) upheld the action of the AO in treating the income from long term capital gain as income from undisclosed sources on the ground that the whole arrangement or scheme i ......

    2015 (3) TMI 941 - DELHI HIGH COURT

    Commissioner of Income Tax-VI And Others Versus VRM India Ltd. And Others

    Entitlement to deduction under Section 80-IB(10) - AO declined the claim as assessee company did not develop and build any housing project of its own but merely executed the contract work awarded to it by the principals, i.e DDA and IRWO - ITAT allow ......

    2015 (3) TMI 940 - DELHI HIGH COURT

    Commissioner of Income Tax (central) -III Versus Microwave Communications Ltd.

    Interest on payment qua the license fee - whether could not be amortised in view of Section 35ABB - whether the licence fee payable by telecom service providers to the Department of Telecommunications is to be treated as capital or revenue expenditur ......

    2015 (3) TMI 939 - DELHI HIGH COURT

    Agence Frances Press Versus Asst. Dirctor of Income Tax

    Interest under Section 234B - non-payment of advance tax - non deduction of tds - Held that:- As relying on DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Versus GE PACKAGED POWER INC. AND OTHERS [2015 (1) TMI 1168 - DELHI HIGH COURT] no interest is ......

    2015 (3) TMI 938 - ITAT HYDERABAD

    Dy. Commissioner of Income tax Versus M/s. Nuziveedu Seeds Limited

    Qualify the income as exempt u/s. 10(1) - whether the assessee does not fall under agricultural operations? - Whether the assessee has departed from the basic agricultural operation and indulged into production of parent seeds by planned scientific ......

    2015 (3) TMI 937 - ITAT BANGALORE

    The Deputy Commissioner of Income Tax & Others Versus M/s. Textron Gloabal Technology Centre Private Ltd. & Others.

    Transfer pricing adjustment - addition made to the total income consequent to determination of Armís Length Price - improper application of the RPT filter by the CIT(A)- Held that:- It is not in dispute before us that this Tribunal, in the cases of 2 ......

    2015 (3) TMI 936 - ITAT BANGALORE

    The Assistant Commissioner of Income Tax & Others Versus Shri Veerapulakeshi Co-operative Bank Ltd. & Others

    Interest accrued - interest accounted as income by the assessee - sticky loans & advances - CIT(A) deleting the disallowance on account of accrued interest which is not credited to the P and L account treating it as double taxation - Held that:- The ......

    2015 (3) TMI 935 - ITAT HYDERABAD

    Sri Mohammed Farooq, Smt. Bilquees Begum, Sri Shaik Mahaboob, Smt. Kubra Begum, Mohammed Naseer, Mohammed Qaiser, Mohammed Sabir Versus Income Tax Officer

    Capital gains - assessee have entered into a development agreement with M/s. Sun Mark Builders on 04-11-2003 for development of property for construction of residential flats sharing the built up area in the ratio of 39:61 - Year of Taxability - Held ......

    2015 (3) TMI 934 - ITAT AHMEDABAD

    The ITO Versus Apco Motor (India) Pvt. Ltd.

    Undisclosed stock - CIT(A) deleted the addition - Held that:- No difference in quantity of stock is reported by the Revenue. The AO has not made any enquiry in respect of the explanation of the assessee that the stock belonging to other entity was in ......

    2015 (3) TMI 933 - ITAT MUMBAI

    M/s. Geometric Software Versus The ACIT

    Treatment of income from lease rent - Profits & Gains of Business or Profession OR Income from House Property - assessee reiterated its alternative claim that the income should be taxed under the head ĎOther Sourcesí- Held that:- Ld. CIT(A) has very ......

    2015 (3) TMI 932 - ITAT DELHI

    M/s. Xerox India Limited Versus DCIT, Central Circle 20, New Delhi

    Disallowance of depreciation on de-capitalised assets as directed by DRP - Held that:- The assessee is engaged in the business of trading of Xerographic Equipments, Printers, Scanners, Faxes, Multi Functional Devices and consumables parts thereof. ......

    2015 (3) TMI 931 - ITAT KOLKATA

    Deputy Commissioner of Income-tax, Circle-8, Kolkata Versus M/s. Ernst & Young Pvt. Ltd.

    Interest under section 244A on interest granted - whether while issuing refund interest amount will take priority before principal amount? - CIT(A) allowed claim - Held that:- The learned Commissioner of Income-tax-Departmental representative stated ......

    2015 (3) TMI 930 - ITAT CHANDIGARH

    M/s Vertex Infosoft Solutions Pvt. Ltd. Mohali Versus The ACIT, Circle 4(1), Chandigarh

    Exemption under section 10B - disallowance of claim by CIT(A) concluding that supplying of computer software solution to various shipping companies is not export income from sale of such softwaresHeld that:- Software is generally developed by the sof ......

    2015 (3) TMI 929 - ITAT CHENNAI

    Joint Commissioner of Income Tax (OSD) (Exemptions) -II, Chennai Versus M/s. Bhaktavatsalam Memorial Trust

    Entitlement to the benefit under section 11 - AO while completing the assessment noticed that the assessee-trust advanced interest-free loans to certain other trusts treating such advances are in violation of the provisions of section 13(1)(d) read w ......

    2015 (3) TMI 928 - ITAT HYDERABAD

    Dy. Commissioner of Income tax Versus National Mineral Development Corporation Ltd.

    Mine closure obligation - whether it is not an ascertained liability and if at all any expenditure is to be allowed, it should be spread over evenly for all the years since the date of commencement of mining operations till the date of closure of min ......

   
 
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