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Income Tax Case Laws - Section: 71

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Cases for Section: 71
Showing 1 to 15 of 146 Records
 
  • 2016 (7) TMI 523 - ITAT MUMBAI

    Interest levied u/s. 234 B and 234C - Held that - Interest u/s. 234B and 234C cannot be levied when tax was to be computed u/s. 115JB of the Act. See Kwality Biscuits Ltd. (2006 (4... ... ...


  • 2016 (7) TMI 511 - ITAT MUMBAI

    Revision u/s 263 - loss from house property which was set off from income of business and profession need to disallowed as there was no scope for taking possession of the flat in t... ... ...


  • 2016 (6) TMI 530 - ITAT DELHI

    Priority of Adjustment of business loss against the Long Term Capital Gains and interest income - contention of the assessee company for adjustment of business loss first against t... ... ...


  • 2016 (6) TMI 1006 - ITAT DELHI

    Inclusion of income under the deeming provisions of section 68 under the head income from other sources - Set off of business loss against the income under the head income from oth... ... ...


  • 2016 (5) TMI 486 - ITAT AGRA

    Unexplained credit under section 68 - taxation under the hear income from other sources - whether the loss under the head business can be denied to be set off against the income as... ... ...


  • 2016 (5) TMI 431 - ITAT MUMBAI

    Transfer pricing adjustment - advertisement, marketing and sales promotion expenses(AMP expenses) including the mark-up adjustments - Held that - In the case under consideration, t... ... ...


  • 2016 (5) TMI 585 - ITAT MUMBAI

    Set off of loss from one source against income from another source under the same head of income - adjustment of non-speculative business loss incurred on F & O derivative trad... ... ...


  • 2016 (2) TMI 800 - MADRAS HIGH COURT

    Rectification of mistake - adjustment of the business loss against long term capital gains - assessee contended that Section 71(2) uses the expression may indicating that they have... ... ...


  • 2016 (3) TMI 239 - ITAT AHMEDABAD

    Set off of business loss against interest income taxable under the head income from other sources - non existence of business activity - Held that - As assessee has accepted that n... ... ...


  • 2016 (1) TMI 1084 - ITAT DELHI

    Eligibilty to claim deduction u/s 10A - Set off loss of eligible unit against the business income of the assessee rejected - Held that - In the circular no. 7/DV/2013 FILE NO.279/M... ... ...


  • 2016 (2) TMI 236 - ITAT CHENNAI

    Disallowance u/s. 14A - Held that - The assessee company has made investment from earlier years and received dividend income every year and demonstrated that funds utilized for inv... ... ...


  • 2016 (1) TMI 807 - ITAT AHMEDABAD

    Set off of accumulated losses against Long Term Capital Gain (LTCG) AND Short Term Capital Gain (STCG) even beyond 8 years - CIT(A) allowed the claim - validity of orders of BIFR -... ... ...


  • 2015 (11) TMI 430 - ITAT KOLKATA

    Deduction u/s.10AA - CIT(A) allowed the claim - Held that - 10AA was brought in along with the consolidation and quick development of export initiatives in all the units, past, pre... ... ...


  • 2016 (1) TMI 634 - ITAT CHENNAI

    Loss set off against the interest income - continuity of business activity after sale of business - whether entire undertaking is not sold as stock-lock barrel and there is no slum... ... ...


  • 2015 (11) TMI 1065 - ITAT KOLKATA

    Levy of penalty u/s. 271(1)(c) - bogus speculation profit - Held that - In the present case, the assessee has disclosed income from speculation profit only and the case is that he ... ... ...


 
   
 
 
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