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Income Tax Case Laws

 

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Showing 1 to 15 of 70408 Records

    2015 (4) TMI 20 - SUPREME COURT

    KM. Sugar Mills Limited Versus Commissioner of Income Tax

    Depreciation on the 1250 gas cylinders disallowed - High Court concurred with the opinion of the Tribunal in denying the depreciation on the ground that the cylinders were not purchased for leasing business and one of the parties to whom the cylinder ......

    2015 (4) TMI 19 - SUPREME COURT

    Union Of India Versus Star Television News Limited

    Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings. - High Court found [2009 ( ......

    2015 (4) TMI 18 - SUPREME COURT

    Union Of India & Ors Versus Gurmeet Kalra

    Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings. - High Court found [2009 ( ......

    2015 (4) TMI 17 - SUPREME COURT

    MG. Pictures (Madras) Limited Versus Assistant Commissioner of Income Tax

    Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to ₹ 20,000 by an amendment - whether to be applied retrospectively - Block assessment - Held that:- Since the date of the amendment falls wit ......

    2015 (4) TMI 16 - SUPREME COURT

    M/s. Ashish Plastic Industries Versus Assistant Commissioner of Income Tax

    Unaccounted production, sales and closing stock of finished products - whether in respect of sales of 32,809 kg., which are shown in the stock register of M/s. Ashish Agro Plast Private Limited, there has been double taxation - Held that:- The submis ......

    2015 (4) TMI 15 - BOMBAY HIGH COURT

    Plus Paper Food Pac Ltd. Versus Income Tax Officer & Another

    Reopening of assessment - validity of notice challenged - Held that:- The assessment order in the present case has obviously taken into account the aspect of depreciation. Perusal of the assessment order reveals that all relevant documents and detail ......

    2015 (4) TMI 14 - ALLAHABAD HIGH COURT

    Harbhajan Singh Chadha And Others Versus Director of Income Tax And Others

    Validity of Search and seizure operations - warrant not issued in the name of petitioners - Held that:- The jurisdiction to assess the undisclosed income, if any, of the petitioners' on the basis of the search vests in the assessing officer by vi ......

    2015 (4) TMI 13 - GUJARAT HIGH COURT

    Commissioner of Income Tax, Gandhinagar Versus Gujarat Urban Development Company Ltd.

    Taxability of the interest receipt in the hands of the assessee - ITAT not treating the interest as income of the assessee - Held that:- The Hon'ble Tribunal on considering the letter of the Central Government while sanctioning the grant in favou ......

    2015 (4) TMI 12 - DELHI HIGH COURT

    New Delhi Television Ltd. Versus Deputy Commissioner of Income Tax Circle-17(1), [Earlier Circle-13(1)] & Another

    Stay of demand - Held that:- Petitioner has approached this Court by way of this writ petition seeking extension of stay in respect of the assessment year 2009-10 till the disposal of the appeal by the Tribunal. The learned counsel for the petitioner ......

    2015 (4) TMI 11 - PUNJAB & HARYANA HIGH COURT

    Commissioner of Income Tax, Panchkula Versus M/s. Rajendra Construction

    Revision u/s 263 - CIT held that the assessment order was erroneous and prejudicial to the interest of the Revenue in as much as the unproved, unsecured loans, sundry creditors, expenses have been accepted and the income had been under-assessed to th ......

    2015 (4) TMI 10 - GUJARAT HIGH COURT

    Commissioner of Income Tax, Ahmedabad-3 Versus Nischay Fab Pvt. Ltd.

    Computation of capital gain - Reduction of Cost of improvement - payment of compensation to tenant - AO treating the same as not an expense incurred in connection with the transfer of the capital asset in question but payments made with a motive to ......

    2015 (4) TMI 9 - ITAT DELHI

    DCIT-3(2) Versus KDA Enterprises Pvt. Ltd.

    Validity of Gift of Dividend - It was submitted by assessee that all the donor companies are shareholders of Reliance Industries Limited and received dividend income from Reliance Industries. The donor companies had given irrevocable instructions to ......

    2015 (4) TMI 8 - ITAT HYDERABAD

    Cognizant Technology Services Pvt. Ltd. Versus Asst. Commissioner of Income tax, Circle 1(2), Hyderabad

    Transfer pricing adjustment - selection of comparables - Held that:- Mold-Tek Technologies Ltd.during the year had shown super normal profit of 113 per cent. The co-ordinate bench of this Tribunal in the case of Capital IQ Information Systems (India) ......

    2015 (4) TMI 7 - ITAT DELHI

    DCIT & Anr Versus M/s Indian Sugar Exim Corporation Ltd. & Anr.

    Contribution towards provident fund - CIT(A) deleted the addition - Held that:-No contrary evidence has been placed by the Revenue except half heated arguments devoid of facts, we find no infirmity in the impugned order where considering the past his ......

    2015 (4) TMI 6 - ITAT PUNE

    DS. Kulkarni Developers Ltd. Versus Asstt. Commissioner of Income-tax

    Deduction under section 80-IB(10) - claim of the assessee that profits from both the two housing projects were eligible for deduction under section 80-IB(10) of the Act was rejected by the Assessing Officer - Held that:- In the case before us, the p ......

   
 
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