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Showing 1 to 15 of 70368 Records

    2015 (3) TMI 1010 - ITAT MUMBAI

    Petro Araldite Private Limited Versus The Dy. Commissioner of Income Tax 8(2), Mumbai

    Transfer pricing adjustment - inclusion and exclusion of certain cases in the final list of comparables for benchmarking the assessee's international transactions of imports and exports - Held that:- Dai-Ichi Karkaria Ltd.(DIKL) - AR has fairly ......

    2015 (3) TMI 1009 - ITAT CHENNAI

    The Income Tax Officer, Company Ward – I, Coimbatore Versus M/s Coimbatore Stock Exchange Ltd.

    Eligibility to claim depreciation as an application of income for the purpose of claiming exemption under Section 11 - Held that:- In assessee's own case, for assessment years 2005-06 and 2006-07, this Tribunal, had held that an assessee could cl ......

    2015 (3) TMI 1008 - ITAT CHENNAI

    Income-tax Officer, Company ward-I Versus M/s. Sri Ranganathar Trust

    Eligibility to claim depreciation as an application of income for the purpose of claiming exemption under Section 11 & 12 - Held that:- Hon’ble P&H High Court in the decisions of Market Committee, Pipli(2010 (7) TMI 374 - Punjab and Haryana High Cour ......

    2015 (3) TMI 986 - GUJARAT HIGH COURT

    NIKO RESOURCES LIMITED Versus UNION OF INDIA

    Deduction u/s 80IB - Constitutional validity of the amendment to sub-Section (9) of Section 80-IB and Explanation added to it under the Act by the Finance (No.2) Act, 2009 challenged - exploration, development and production of "mineral oil" - Whethe ......

    2015 (3) TMI 985 - BOMBAY HIGH COURT

    The Commissioner of Income Tax-8 Versus M/s. Tejaskiran Pharmachem Industries Pvt Ltd

    Reopening of assessment - whether Tribunal erred in quashing the proceedings u/s 147 ignoring the fact that the reassessment was made by the Assessing Officer under Section 150 where a reassessment is required to be made in pursuance of a direction b ......

    2015 (3) TMI 984 - MADRAS HIGH COURT

    A. Kaliyaperumal Versus The Chairman Central Board of Direct Taxes, The Director of Income Tax, The Income Tax Officer (OSD), Tax Recovery Officer International Taxation

    Waiver to interest, fine and penalty rejected - petition to condone delay rejected - tax on investment towards purchase of property in Mannargudi out of sale proceeds of gold brought under NRI scheme - petitioner is a non-resident Indian working in S ......

    2015 (3) TMI 983 - ITAT HYDERABAD

    Dr. Reddy’s Laboratories Limited Versus Addl. CIT Circle-1(2), Hyderabad

    Revised return incorporating the merger - assessee's contention that the second revised return should be considered as a valid revised return cannot be accepted - Held that:- the assessee has an option to furnish the revised return at any time be ......

    2015 (3) TMI 982 - ITAT BANGALORE

    The Deputy Commissioner of Income Tax Versus M/s. Microlabs Ltd.

    Rectification order U/s 154 - Commissioner of Income Tax passed a rectification order U/s 154 allowing R & D expenditure U/s 35(2AB) on the net expenditure after reducing sales realized - Whether CIT(A) erred in not following the substance of DSIR gu ......

    2015 (3) TMI 981 - ITAT LUCKNOW

    M/s. Ama Medical & Diagnostic Versus Dy. CIT-VI, Lucknow

    Rectification in the order of the Tribunal sought - Disallowance u/s 40(a)(ia) - Tribunal has not followed the judgment of CIT vs. Vector Shipping Services (P) Ltd. [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] and has taken a contrary view while rejecti ......

    2015 (3) TMI 980 - ITAT MUMBAI

    The ACIT Versus M/s. Heritage Housing Development Corpn

    Eligibility for deduction u/s. 80IB(10) on profits arising from commercial building - Held that:- The claim of the assessee qua decision in the case of Brahma Associates [2011 (2) TMI 373 - BOMBAY HIGH COURT] is totally misplaced because in the case ......

    2015 (3) TMI 979 - ITAT MUMBAI

    PAVILLE FASHIONS P. LTD. Versus COMMISSIONER OF INCOME-TAX

    Revision u/s 263 - gains arising out of the sale of property was required to be offered for tax as per special provisions of section 50A of the Act and not as long-term capital gain as offered by the assessee - deduction of ₹ 31.05 crores wrong ......

    2015 (3) TMI 978 - ITAT BANGALORE

    M/s. Concorde Housing Corporation Versus Dy. Commissioner of Income Tax Bangalore

    Penalty under section 271(1)(c) - AO arrived at a conclusion that the actual profit of the assessee is worked at ₹ 4,21,71,890 instead of its group of companies and, accordingly, treated the difference of ₹ 1,64,98,954 (Rs. 42,12,71,890 - ......

    2015 (3) TMI 977 - ITAT CHENNAI

    M/s. Best & Crompton Engineering Ltd. Versus Assistant Commissioner of Income Tax, Company Range-1(2), Chennai

    Computation of the long-term capital gains on sale of the asset - Assessing Officer completing the assessment adopted the cost inflation index of the financial year 1994- 95 being year of conversion of the asset into stock-in-trade instead of year of ......

    2015 (3) TMI 976 - ITAT AMRITSAR

    The Income Tax Officer Ward- 2(3), Jammu Versus M/s Vivekanand Society of Education and Research

    Exemption u/s 10(23C)(iiiad) denied - whether the income of any university or educational institution existing solely for educational purposes being exempt from tax, if its gross receipts does not exceeds ₹ 1 crore, and in such case the institu ......

    2015 (3) TMI 975 - ITAT DELHI

    ACIT Noida Versus Technip Italy SPA

    Penalty under section 271(1)(c) - additions made on account Offshore supply of equipment - CIT(A) deleted the levy - Held that:- So far as the penalty levied on the addition made on account of offshore supply of equipment is concern, the addition has ......

   
 
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