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2015 (8) TMI 1219 - PUNJAB AND HARYANA HIGH COURT

Serco BPO Private Limited Versus Authority for Advance Rulings New Delhi and others.

Taxation of income from dividents and capital gains under the Indo-Mauritius Double Tax Avoidance Convention - Application for advance ruling - Whether the capital gains arising in the hands of Blackstone GPV Capital Partners Mauritius V-B Ltd. ( Bla.....


2015 (8) TMI 1218 - GUJARAT HIGH COURT

RAMESH C PRAJAPATI Versus DY. COMMISSIONER OF INCOME TAX

Agricultural income - assessee has shown income of ₹ 12,12,220/- being income from agriculture activities but A.O. has considered income of ₹ 7,50,000/- to be as business income - Tribunal reversing the well reasoned order of C.I.T. (Appe.....


2015 (8) TMI 1217 - KARNATAKA HIGH COURT

The Commissioner of Income Tax, The Assistant Commissioner of Income Tax Versus M/s. Hewlett-Packard Globalsoft Pvt. Ltd.

Reopening of assessment - Eligibility of the income derived from rendering technical services abroad to be eligible for deduction under Section 10-A or not - Held that - As from the original assessment records that the claim of the assessee under Sec.....


2015 (8) TMI 1216 - BOMBAY HIGH COURT

Paras Shantilal Shah, Pragna R. Shah, Priti Paras Shah, Late Shri Rajendra Shantilal Shah Through His L.R. Paras Shah Versus The Dy. C.I.T.S.R. 48, Mumbai

Seized jewellery - unaccounted income of the appellant - documentary evidence found at the time of search to show that part of it belonged to the appellants father, late mother and the minor children who were wealth-tax and income-tax assessees in th.....


2015 (8) TMI 1215 - BOMBAY HIGH COURT

The Commissioner of Income Tax-3 Versus M/s. Reliance Industrial Infrastructure Ltd

Higher rate of depreciation 40 - assessee was engaged in the business of letting out assets on hire - Held that - Decided against revenue and in favour of the respondent-assessee as decided in assessee own case ................... - Decided against r.....


2015 (8) TMI 1214 - KERALA HIGH COURT

Grihalakshmi Vision Versus The Additional Commissioner of Income Tax

Penalty levied u/s 271D and 271E - cash loans taken by the assessee in contravention of 261SS - Tribunal was correct in holding that the orders imposing penalty under Section 271D and E were passed within the period of limitation prescribed under Sec.....


2015 (8) TMI 1213 - JHARKHAND HIGH COURT

Commissioner of Income Tax, Dhanbad Versus T.N. Malhotra, M/s Jai Steel Industries, Mahuda More, Dhanbad

Dis-allowance of insurance claim written off - Held that - It appears that theft was committed on 10th of September, 1989. Insurance was claimed by the assessee which was rejected by the insurance company in the next year mainly for the reason that t.....


2015 (8) TMI 1212 - DELHI HIGH COURT

PR CIT-2 Versus Control And Switchgear Contractors Ltd.

Penalty under Section 271(1)(c) - compensation in lieu of giving up their right received - CIT(A) deleted penalty confirmed by ITAT - Held that - The Court finds that in the present case the order of the CIT (A) explaining why Section 271(1)(c) is no.....


2015 (8) TMI 1211 - BOMBAY HIGH COURT

M/s. Prithvi Prakashan Pvt. Ltd. Versus The Deputy Commissioner of Income Tax, Mumbai & Others

Validity of assessment proceedings under Section 143 (3) read with Section 158BC - satisfaction had not been recorded during the course of assessment proceedings in respect of the person searched i.e. SAPL - rectification of mistake - Held that - It .....


2015 (8) TMI 1210 - DELHI HIGH COURT

Commissioner of Income Tax (Central-II) Versus Swanpnil Properties (P) Ltd.

Unaccounted cash payment - addition on the basis of seized documents - ITAT consequently held that there was no basis for sustaining the addition in respect of alleged cash transactions referred to in the document in the hands of the Assessee - Held .....


2015 (8) TMI 1209 - ITAT CHANDIGARH

The Income Tax officer Ward IV, Khanna Versus M/s Triple V Timber Sales Corpn.

Unexplained investment in stock - CIT(A) deleted the addition under section 69 - Held that - Commissioner of Income-tax (Appeals) has particularly referred to the decision of the hon ble Punjab and Haryana High Court in the case of Chauhan Papers P. .....


2015 (8) TMI 1208 - ITAT CHANDIGARH

The ITO, Ward, Barnala Versus Shri Ashok Kumar, C/o M/s A.K. Bansal and vice- versa

Rejection of books of accounts - net profit assessed at 12 per cent. of the gross receipts and income was accordingly computed - Held that - The authorities below have given the reasons for rejection of the books of account. The assessee has failed t.....


2015 (8) TMI 1207 - ITAT CHENNAI

M/s. Saint Gobain Glass India Ltd Versus Deputy Commissioner of Income Tax, Chennai

Revision u/s 263 - as per CIT(A) AO in the present case failed to examine correct facts relating to export agency commission paid to the non-residents which were actually paid for various market services partaking the character of technical services .....


2015 (8) TMI 1206 - ITAT CHENNAI

The Income Tax Officer, International Taxation - 2 (2) , Chennai Versus Shri Abdul Samad Khanaruzzaman and Shri Sulaiman Shaikh Mohamed

Computation of capital gains - whether indexed cost of acquisition has to be computed with reference to the year in which the previous owner was held the assessee as held by CIT(A) or the year in which the assessee become owner by way of inheritance?.....


2015 (8) TMI 1205 - ITAT MUMBAI

M/s. Fizza Publicity Versus The ITO 12 (3) (4) , Mumbai

Treatment of expenditure incurred on repairs and maintenance as capital expenditure - Held that - A perusal of the bills exhibited in the paper book show that the expenses have been incurred for the purchase of G.P. sheets, M. S. Angles, M. S. Channe.....


2015 (8) TMI 1204 - ITAT MUMBAI

Shri Hasmukh N. Gala Versus Income Tax Officer 20 (1) (3) , Mumbai

Claim of exemption under section 54 denied - no purchase deed was executed by the builder and that there was only an allotment letter issued - Held that - As per the Revenue the advance could be returned at any time and, therefore, the assessee may l.....


2015 (8) TMI 1203 - ITAT MUMBAI

M/s Dharmik Exim Pvt. Ltd. Versus ACIT, Range-9 (1) , Mumbai and DCIT, Range-9 (1) , Mumbai Versus M/s Dharmik Exim Pvt. Ltd.,

Bogus purchases - deletion of 75 of bogus purchases by CIT(A) - matter further travelled to the Hon ble Bombay High Court, wherein set aside the order of the ITAT insofar as it relates to disallowance of purchases and restored the matter back to the .....


2015 (8) TMI 1202 - ITAT MUMBAI

M/s Business Match Services (I) Pvt. Versus Dy. Commissioner of Income and Addl. Commissioner of Income Tax-9 (1) , Mumbai

Sale of shares - assessment as Capital Gains or Business income - AY 2007-08 - Held that - The gains arising on its sale should be assessed as Short term capital gains only. Accordingly, we set aside the order of Ld CIT(A) on this issue and direct th.....


2015 (8) TMI 1201 - ITAT DELHI

DCIT, Circle-3 (1) , New Delhi Versus Cheviot International ltd.

Disallowance u/s 14A - CIT(A) deleted the addition - Held that - Nothing has been brought on record by the AO to hold why the suo moto disallowance made by the assessee u/s 14A on facts could not be accepted. On consideration thereof it is seen that .....


2015 (8) TMI 1200 - ITAT PUNE

Kashti Vividh Karyakari Versus Income Tax Officer, Ward 1, Ahmednagar

Disallowance of deduction u/s. 80P - Revenue has denied deduction on the profits earned by assessee from consumer and garments division on the ground that such activities are akin to the activities of consumer society - Held that - It is an admitted .....


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