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2015 (5) TMI 797 - CALCUTTA HIGH COURT

SAARTHAK VANIJYA INDIA LTD. & ANR. Versus THE CHIEF COMMISSIONER OF INCOME TAX, KOLKATA - I, KOLKATA & ORS.

Validity of transfer order - Held that - From the records produced by the respondent, it appears that a notice dated 13.10.2014 was sent to the petitioner at the address recorded in the official register but came back undelivered with the remarks not.....


2015 (5) TMI 796 - CALCUTTA HIGH COURT

HUTCHISON TELECOM EAST LTD. Versus COMMISSIONER OF INCOME TAX, TDS KOLKATA

TDS 194H - commission or discount - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - whether amounted to payment by the appellant of commission or brokerage within the me.....


2015 (5) TMI 795 - CALCUTTA HIGH COURT

CESC LTD. Versus C.I.T. II, KOLKATA

Applicability of Section 43B - electricity duty collected by the assessee-company as licensee, on behalf of the State Government - Held that - The electricity duty, not being a sum payable by the assessee as a primary liability by way of tax, duty, c.....


2015 (5) TMI 794 - CALCUTTA HIGH COURT

COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA Versus MERLIN HOLDING PRIVATE LIMITED

Short term capital gain v/s business income - Whether Tribunal below committed substantial error of law by not analyzing the facts of the instant case to determine whether the income of the assessee was required to be treated as income from business .....


2015 (5) TMI 793 - CALCUTTA HIGH COURT

Commissioner of Income Tax, Kolkata-XIX Versus M/s Golden Corporation Services

Condonation of delay - Held that - In the case before us a final opinion on the question is not essential because the appeal, in this case filed in the year 2010, was a still born appeal because it was barred by limitation. The appellant did not even.....


2015 (5) TMI 792 - DELHI HIGH COURT

COMMISSIONER OF INCOME TAX DELHI CENTRAL-III Versus VISHAN DAS AND OTHERS

Interest added under Section 245D(2C) cancelled by ITAT - Held that - Question of levying any additional interest over and above what is permissible under Chapter XIX-A would not arise in the given circumstances of the case. BR BR Concededly at the t.....


2015 (5) TMI 791 - DELHI HIGH COURT

THE LIQUIDATOR POLYMERLAND INDIA P. LTD. Versus THE DEPUTY COMMISSIONER OF INCOME TAX

Deemed accrual of interest - Tribunal held that the interest had accrued to the assessee and hence was assessable to tax in the hands of the Appellant - Held that - The judgment Shoorji Vallabhdas & Co. (1962 (3) TMI 6 - SUPREME Court) has been r.....


2015 (5) TMI 790 - DELHI HIGH COURT

Schneider Electric India Pvt Ltd Versus Deputy Commissioner of Income Tax Circle-7 (1) , New Delhi

Extension of stay - Held that - The learned counsel for the petitioner has placed before us several orders passed by this court, whereby this Court has extended the stay initially granted by the Tribunal till the disposal of the appeal by the Tribuna.....


2015 (5) TMI 789 - CALCUTTA HIGH COURT

STEWART HOLL (INDIA) LTD. Versus COMMISSIONER OF I. TAX, KOLKATA II

Deduction under Section 33AB - income from tea purchased by the appellant and blended with the tea, manufactured by it - whether AO s order applying claim as erroneous and prejudicial to the interest of Revenue - revision u/s 263 - Held that - As dec.....


2015 (5) TMI 788 - ITAT LUCKNOW

Asst. CIT, Range IV, Lucknow Versus M/s Madhyanchal Vidyut Vitran Nigam Ltd.

Disallowance of transmission charges paid to U.P. Power Corporation Limited - non-deduction of TDS under section 194J - Held that - Assessee-company is making payment of transmission charges to the transmission company in consideration of availing th.....


2015 (5) TMI 787 - ITAT MUMBAI

Muchhala Magic Pvt. Ltd. Versus Dy. CIT-8 (2) , Mumbai

Disallowance of cash expenditure u/s. 40A(3) - Held that - The disallowance is attracted with reference to the mode of payment, and not for the expenditure per se. In the instant case, however, the assessee claims to have paid directly to the staff o.....


2015 (5) TMI 786 - ITAT PUNE

Intervalve (India) Ltd. Versus Addl. Commissioner of Income Tax, Range 1, Pune

Disallowance of entrance fee for membership of business club - revenue v/s capital exoenditure - Held that - When two divergent views are available on the same issue, the view favourable to the assessee has to be followed in view of the decision of t.....


2015 (5) TMI 785 - ITAT DELHI

Mrs Ritu Parwal Versus DCIT, Circle 26 (1) , New Delhi

Undisclosed Short Term Capital Gain from sale of shares - Held that - The arguments of the learned Authorized Representative that the appellant had not sold the property cannot be accepted since it is judicially well known that in the case of a compa.....


2015 (5) TMI 784 - ITAT KOLKATA

I.T.O., Ward-9 (2) Kolkata Versus Gautam Roadways (P) Ltd.

Disallowance u/s 40(a)(ia) - non deduction of tds on payment against freight charges against form 15-I - Held that - Once the specified forms have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for o.....


2015 (5) TMI 783 - ITAT MUMBAI

Gunapal Shetty And Others Versus Asstt. Commissioner of Income Tax, Central Circle -34, Mumbai And Others

Penalty levied u/s 271(1)(c) - CIT(A) deleted penalty levy - short term capital gain treated as income from other sources - Held that - There is no dispute that after the search, additional income was offered at ₹ 1,50,000/- and long term capit.....


2015 (5) TMI 782 - ITAT HYDERABAD

ACIT, Circle-1 Warangal And Others Versus Mr. Y. Radhakrishna, Warangal And Others

Trading addition - estimating income from business of contracting by applying a net profit rate of 10 - CIT(A) allowed part relief - Held that - The relevant bills/vouchers to support and substantiate his claim for various expenses could not be produ.....


2015 (5) TMI 781 - ITAT MUMBAI

Indian Aluminium Company Ltd. Versus Asst. CIT 6 (3) Mumbai

Refund granted by the department - Interest due to part refund - Interest on Interest - Held that - As admitted by the leaned counsel and also that, similar ground have been raised in A.Y. 1996-97, wherein this issue has been decided against the asse.....


2015 (5) TMI 780 - ITAT MUMBAI

Goldman Sachs Services Pvt. Ltd. Versus Income Tax Officer, Ward 10 (3) (3) , Mumbai

Transfer pricing adjustment - wrong selection of comparable - Held that - Since we have excluded Excel Infoways Ltd from the final list of comparables as having low employees ratio to sales, the average of the comparables of the remaining companies a.....


2015 (5) TMI 779 - ITAT BANGALORE

M/s. Synopsys International Limited C/o Synopsis (India) Pvt. Ltd. Versus Dy. Director of Income Tax (International Taxation)

Treatment of receipts from Indian customers as Royalty - payments received on sale and marketing of software license to the customers - DTAA between India and Ireland - Held that - As decided in the case of Samsung Electronics Co. Ltd. & Others (.....


2015 (5) TMI 778 - ITAT LUCKNOW

Smt. Rekha Uttam Versus. ACIT Central Circle I Lucknow

Unaccounted cash credit - as per assessee the amount reflects advances received from the customers in respect of supply made to them - CIT(A) confirmed addition - Held that - Assessee could not place any evidence on record to justify the sales after .....


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