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Income Tax Case Laws - Section: 79

Home Case Index Income Tax Sections List
Cases for Section: 79
Showing 1 to 15 of 60 Records
  • 2016 (7) TMI 456 - ITAT MUMBAI

    Set off of loss from settlement of forward contracts for foreign currency against income from other sources - Held that - As relying on assessee s own case for assessment years 1998-99 and 2005-06 find no error in the orders of the authorities below,... ... ...

  • 2016 (7) TMI 1083 - ITAT MUMBAI

    Rectification of mistake - credit for unabsorbed deprecation / loss was wrongly granted and that mistake was required to be corrected - Addition made U/S 115JB - disallowance of brought forward un-absorbed depreciation applying the provisions of sect... ... ...

  • 2016 (5) TMI 1219 - ITAT MUMBAI

    Addition u/s 68 - undisclosed cash deposits - Held that - The assessee has failed to bring on record any material evidence to controvert the findings of the learned CIT(A). We, therefore, see no reason to interfere with or deviate from the findings o... ... ...

  • 2016 (1) TMI 582 - DELHI HIGH COURT

    Carry forward accumulated business losses - change in shareholding - Held that - As there was indeed a change of ownership of 100 shares of Yum India from Yum Asia to Yum Singapore, both of which were distinct entities. Although they might be AEs of ... ... ...

  • 2016 (1) TMI 1027 - ITAT MUMBAI

    Rectification of mistake - Carry forward and set off of losses in the case of certain companies - Held that - There is no dispute with regard to the fact that the share holding pattern, now presented before us, was not available before the tax author... ... ...

  • 2015 (10) TMI 2385 - KARNATAKA HIGH COURT

    Entitlement to carry forward and set-off of business loss - assessee not owning 51 voting powers in the company as per Section 79 of the Act by taking the beneficial share holding of M/s. Amco Properties & Investments Ltd. - Held that - Dealing w... ... ...

  • 2015 (7) TMI 950 - ITAT KOLKATA

    Disallowance of claim of depreciation on (i) Residential house property at 10, Mistry Manor, 62A, Napean Sea Road, Mumbai and (ii) Premises at C-6, Corianthian, 17 Off Arthur Bunder Road, Colaba, Mumbai - CIT(A) allowed claim - Held that - D.R. even ... ... ...

  • 2015 (7) TMI 1051 - ITAT MUMBAI

    Transfer pricing adjustment - Held that - Accentia Technologies Ltd. (included by the TPO) be excluded from the list of comparables on account of its strategy to acquire companies for inorganic growth and also on account of absence of segmental infor... ... ...

  • 2015 (7) TMI 157 - ITAT AHMEDABAD

    Transfer pricing adjustment - Selection of comparable - Held that - CIT(A) was not justified in giving any opinion about the correctness or otherwise of the TPO s order for Assessment Year 2005- 06, because that was not under appeal before him. Howev... ... ...

  • 2015 (5) TMI 186 - ITAT DELHI

    Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Carry forward losses already exhausted - Held that - Assessee is not carrying forward and setting off any loss but has unabsorbed dep... ... ...

  • 2015 (3) TMI 535 - ITAT BANGALORE

    Product Development Expenditure disallowed - CIT(A) sustained the disallowance as the expenditure resulted in the acquisition of rights in or arising out of scientific research - Held that - The expenditure that is sought to be excluded u/s.43(4)(ii)... ... ...

  • 2014 (12) TMI 600 - ITAT DELHI

    Transfer pricing adjustment - Disallowance of excessive AMP expenses - Advertisement Marketing and Sales Promotion - assessee has a license arrangement with YRAPL for operation of various KFC and PH outlets in India Held that - In LG. Electronics Ind... ... ...

  • 2015 (1) TMI 826 - GUJARAT HIGH COURT

    Set off of business losses - selection of effective date of amalgamation - Held that - In view of the provisions Section 79 of the Income Tax Act, we are of the considered opinion that the Tribunal was right in confirming the order of the CIT(A)to al... ... ...

  • 2013 (8) TMI 409 - ITAT AHMEDABAD

    Allowance of carry forward of loss on account of provisions of section 79 of the Income Tax Act Held that - Issue of carry forward would depend upon the finality of order for earlier years as it would have bearing on the year under appeal Issue is re... ... ...

  • 2013 (1) TMI 187 - DELHI HIGH COURT

    Disallowance u/s 14A - assessee contested that as almost 99 of the assessee s income and activity pertains to tax free income/interest generated in these circumstances the quantum of disallowance i.e. 33 of the total expense was inadequate - Held tha... ... ...

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