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2015 (5) TMI 762 - ITAT AHMEDABAD

Asstt. Commissioner of Income Tax, Circle-5, Baroda Versus M/s Hindustan Earth Movers Pvt. Ltd.

Addition on account of profit on sale of plot of land - CIT(A) deleted the addition - Held that - It is not in dispute that the assessee had given a plot of land to M/s.Tirupati Corporation for development. As the entire payment for this transfer was.....


2015 (5) TMI 761 - ITAT DELHI

DCIT, Central Circle 13, New Delhi. Versus M/s. GDA Finvest & Trade Pvt. Ltd.

Unexplained share capital - CIT(A)deleting the addition of ₹ 9 lacs out of the addition of ₹ 30 lacs made by the AO - Held that - Assessing Officer is not justified on the basis of this inspector report to hold that the identity of the sh.....


2015 (5) TMI 760 - ITAT MUMBAI

ADIT (IT) -1 (2) , and DDIT (IT) -1 (2) , Mumbai Versus Co-operative Centrale Raiffeisen

Permanent establishment (PE) of the assessee in India - whether receipts on account of advisory services and guarantee commission had to be assessed in India? - Whether particular articles of the Agreement of the Avoidance of Double Taxation between .....


2015 (5) TMI 759 - ITAT PUNE

Diocese of Pune (CNI) Versus Commissioner of Income-tax -I, Pune

Non-grant of registration under section 12A - activities carried on by the trust were meant for members of the Christian community and thus it is established for the benefit of specific religious community attracting the provisions of section 13(1)(b.....


2015 (5) TMI 758 - ITAT KOLKATA

State Bank Of India Versus Joint Commissioner Of Income Tax

Penalty u/s 272A(2)(K) - delay filing the TDS return - Held that - In the present case of the assessee, either Government bodies or aided by Govt., are public office and since the tax deduction and payment are made by treasury and there is undisputed.....


2015 (5) TMI 757 - ITAT MUMBAI

Shri Hirachand Kanuga Versus The DCIT, Circle-1, Khadakpada, Kalyan (W) ,

Reopening of assessment - specific information was received from the Dy. Director (Inv.) Mumbai as to assessee providing bogus speculation profit/loss, Short Term /Long term capital gain/loss, commodities profit/loss on commodity trading and had been.....


2015 (5) TMI 756 - ITAT DELHI

Assistant Commissioner of Income-tax, Circle 23 (1) , New Delhi Versus Satish Kumar Gupta

Income from sale of shares - income from capital gain or business income - Held that - The assessee though had classified all unsold shares as on the close of accounting year as investments yet he was a both trader and an investor. Br br CBDT in its .....


2015 (5) TMI 755 - ITAT AHMEDABAD

Income Tax Officer, Ward-7 (1) , Ahmedabad Versus Shri Jaydeep R. Agrawal

Transaction through PMS and market broker - capital gain v/s business income - CIT(A) directed the Assessing Officer to treat the appellant as an investor and treat the profit on sale of shares as capital gains - Held that - As decided in assessee.....


2015 (5) TMI 754 - ITAT HYDERABAD

M/s. Electronic Arts Games (India) Pvt. Ltd., Hyderabad Versus Asstt. Commissioner of Income-tax, Circle 17 (1) , Hyderabad

Transfer pricing adjustment - entity M/s. E-Infochips Bangalore Ltd. taken by the Assessing Officer/TPO as comparable should be excluded from the list of final comparables for the purposes of transfer pricing analysis on the ground of functional diff.....


2015 (5) TMI 753 - ITAT CUTTACK

State Bank of India Versus JCIT (TDS) , Bhubaneswar

Penalty U/s.272A(2)(k) - whether appellant has not deliberately and consciously deposited the TDS amount in time? - Held that - We do find that the penalty so levied by the AO and confirmed by the learned CIT(A) appears to be leaning more on holding .....


2015 (5) TMI 752 - ITAT VISAKHAPATNAM

RK. Educational Society Versus CIT (V) Vijayawada

Application for grant of registration under section 12A of the Act - Rejection of application on the ground that it is not established for charitable purpose - Held that - The first objection of the CIT is with regard to the fact that the assessee is.....


2015 (5) TMI 751 - ITAT HYDERABAD

Deputy Commissioner of Income Tax & The Asst. Commissionerof Income Tax Versus M/s. The Rangareddy District Judicial Employees Mutually Aided Cooperative Credit Society Ltd.,

Disallowance of deduction claimed u/s.80P - the assessee had violated the provisions of AP Mutually Aided Co-Operative Societies Act, 1995 - whether, having given a finding that Nominal/Associate Members are not Members of the society, the incomes fr.....


2015 (5) TMI 750 - ITAT PUNE

M/s Yashowardhan Promoters & Developers Pvt. Ltd. Versus Dy. Commissioner of Income Tax,

Bogus purchases - CIT(A) deleting the addition - Held that - As relying on precedent of assessee's own case it was only on the basis of the documents put-forth by the assessee that purchases from the said parties have been held to be bogus. Notab.....


2015 (5) TMI 749 - ITAT MUMBAI

Wella India Haircosmetics Private Limited Versus ACIT

Promotion expenses - revenue v/s capital expenditure - Held that - Claim of expense as revenue has been rejected, but the AO and CIT(A) have held the acquisition of furniture and fixture as capital in nature. But at the same time, even if to be treat.....


2015 (5) TMI 748 - ITAT DELHI

Meritta Welfare Trust Nath House Versus CIT Dehradun

Registration to appellant trust u/s 12AA(1)(b) denied - CIT(A) held the appellant trust has entered into the franchise agreements with Mount Litra Zee School, whereby the applicant trust has given franchisee fee to Zee Learn Ltd thus under the agreem.....


2015 (5) TMI 747 - ITAT MUMBAI

Mohd. Arif Shaikh (Legal Heir of Ahsan Ahmed Shaikh) C/o. Raj Engineering Co. Versus ITO

Addition to cash deposits in various bank accounts - peak credit addition - Held that - Considering the findings given in the CIT(A) s order including that of AO s comment in the remand report, it is seen that assessee has been unable to explain the .....


2015 (5) TMI 746 - ITAT JAIPUR

The ACIT. Circle-2, Kota And Others Versus Shri Ashok Jain And Others

Ad hoc disallowance - N.P. estimation 12 - Held that - Assessee s conduct during the course of assessment and appellate proceedings does not give a conducive picture, in the entirety of facts and circumstances of the case, there is no infirmity in th.....


2015 (5) TMI 745 - ITAT AHMEDABAD

Bundy India Ltd 2 GIDC, Indust rial Estate Versus Deputy Commissioner of Income Tax, Ci rcle-1 (1) , Baroda

Validity of Revision of assessment order - Set-off of losses against income enhanced vide TPO order u/s 92CA(3) of IT Act - Income under Double Taxation between India and United Kingdom - Applicability of Surcharge & Education cess on income cove.....


2015 (5) TMI 744 - ITAT DELHI

ACIT Circle 23 (1) Versus Mudita Marketing

Disallowance of 20 of the discount and credit notes allowed to clients - CIT(A) deleted the disallowance - Held that - In the present case since the AO had accepted the books of accounts maintained by the assessee in regular course of business and al.....


2015 (5) TMI 743 - ITAT HYDERABAD

Dy. Commissioner of Income Tax Circle 16 (2) Hyderabad Versus M/s. Margadarsi Chit Fund Private Limited Hyderabad

Disallowance of dividend / interest paid to chit subscribers due to non deduction of TDS - Disallowane of expenses on collection of subscription for other group companies - Disallowance of expenses - Additional evidence put before tribunal for consid.....


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