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2015 (9) TMI 109 - GUJARAT HIGH COURT

COMMISSIONER OF INCOME TAX - RAJKOT - II Versus LEUVA PATEL SEVA SAMAJ TRUST

Eligibility for registration under section 12AA - Commissioner after examining the objects of the trust, came to the conclusion that the trust was for the benefit of Leuva Patel Community and therefore, would be covered under section 13(1)(b) and rej.....


2015 (9) TMI 108 - ITAT AHMEDABAD

Shri Umeya Corporation Versus Income Tax Officer Ward 9 (1) , Ahmedabad

Depreciation claim under section 80IB(10) rejected - Held that - In order to answer the question as to whether the condition precedent for deduction under section 80IB has been satisfied inasmuch as whether or not the assessee is engaged in developin.....


2015 (9) TMI 107 - ITAT BANGALORE

The Assistant Commissioner of Income Tax, Circle 11 (5) , Bangalore Versus M/s. Jindal Aluminium Limited and Vica-Versa

Deduction u/s. 80IA in respect of profits of Windmill-I (4.14 MW) - CIT(A) directed to allow claim - Held that - In the present case, as can be seen from the computation of total income filed by the Assessee, which is given as an annexure to this ord.....


2015 (9) TMI 80 - DELHI HIGH COURT

Commissioner of Income Tax (Central) -III Versus Kabul Chawla

Deemed dividend u/s 2(22)(e) - Whether additions made to the income of the Assessee for the AYs were not sustainable because no incriminating material concerning such additions were found during the course of search and further no assessments for suc.....


2015 (9) TMI 79 - DELHI HIGH COURT

Commissioner of Income Tax-1 Versus Ansal Land Mark Township (P) Ltd.

Retrospectivity of the second proviso to Section 40(a) (ia) - disallowance by the AO of the payment made by Assessee to Ansal Properties and Infrastructure Ltd. ( APIL ) which payment, according to the Revenue, ought to have been made only after dedu.....


2015 (9) TMI 78 - BOMBAY HIGH COURT

The Commissioner of Income Tax-V Versus Thermax Ltd.

Condonation of delay of 1203 days - affidavit in support of the notice of motion states that the reason for the delay was the change in the panel of advocates representing the revenue with effect from June 2008 - Held that - The affidavit in support .....


2015 (9) TMI 77 - BOMBAY HIGH COURT

Maharashtra Airport Development Co. Ltd. Versus Deputy Commissioner of Income Tax & Others

Stay on balance demand of tax denied - no financial difficulty is caused by the deposit - Held that - As decided in UTI Mutual Fund Vs. ITO 2013 (3) TMI 350 - BOMBAY HIGH COURT where a strong prima facie case has been made out in its favour by the as.....


2015 (9) TMI 76 - MADHYA PRADESH HIGH COURT

Commissioner of Income Tax Versus M/s Prism Cement Unit

Short deduction of TDS - whether the contract in question is a composite contract in the nature of a works contract to attract tds? - Held that - An agreement was entered into by the assessee for the purchase of certain items vide quotation No.210.62.....


2015 (9) TMI 75 - BOMBAY HIGH COURT

The Commissioner of Income Tax-Central-I Versus Income Tax Settlement Commission And Others

Judicial review in respect of final orders passed by the Commission under Section 245D(4) - Held that - In the present case, the additional income was offered by the Respondent No.2 Assessee, only after the Petitioner had filed its Rule 9 report and .....


2015 (9) TMI 74 - KERALA HIGH COURT

Mr Kurien Jose, Mrs Aleykutty Emmanuel, Mrs. Annakutty Mathew, Mrs. Mary Joseph, Mrs. Pennamma Thomas Versus The Assistant Commissioner of Income Tax, The Commissioner of Income Tax, Trivandrum

Refund application denied - reopening of the proceedings - adoption of wrong figures for calculating part of the additional compensation and part of the interest based on statement obtained from the Land Acquisition Officer - declarations under Volun.....


2015 (9) TMI 73 - KERALA HIGH COURT

Sri N.A. Baby Versus Deputy Commissioner of Income Tax

Purchase value for the purpose of computation of capital gains - whether has to be reckoned as per Annexure C Agreement and on the basis of Statement recorded under Sec.132 (4) of the Act? - Held that - Appellate Tribunal has discussed the entire iss.....


2015 (9) TMI 72 - GUJARAT HIGH COURT

Commissioner of Income Tax-V Versus Black Diamond Trading Company

N.P. estimation - Tribunal applied net profit ratio of 5.2 - Held that - We are in complete agreement with the view taken by the learned tribunal as well as learned CIT(A). When the evidences of total expenditure or purchase were not available with t.....


2015 (9) TMI 71 - RAJASTHAN HIGH COURT

Virender Singh Shekhawat Versus Income-tax Officer, Suratgarh

Stay of Recovery of difference of tax - it is contended that, the impugned additions of income in the hands of a practising advocate are absolutely uncalled for and unjustified and said addiitons were made in the declared income of the practising adv.....


2015 (9) TMI 70 - ITAT AHMEDABAD

LMP Motors Pvt. Ltd. Versus The DCIT Cicle-1 (2) , Baroda

Disallowance of interest on borrowed funds - Held that - The assessee was having sufficient interest-free funds at the time of advances made to its sister-concerns can be verified from its records. The ld.Sr.DR has no objection to this proposal. Ther.....


2015 (9) TMI 69 - ITAT DELHI

Asstt. Commissioner of Income Tax Central Circle 23, New Delhi Versus Fragrance Construction (P) Ltd. and Vica-Versa

Disallowance u/s 40A (3) - Held that - Section 40A(3) of the Act has been wrongly invoked as admittedly no expenses relatable to the addition has been claimed and the assessee has not claimed any expenses relatable to addition & the payments were.....


2015 (9) TMI 68 - ITAT AHMEDABAD

Income Tax Officer, Ward 9 (1) , Ahmedabad Versus Shyam Builders

Deduction under section 80IB(10) - Held that - Entrepreneurial risk in the present case was undisputedly borne by the assessee, we confirm the stand taken by the ld CIT(A) and grant of deduction under section 80IB(10) to the assessee, and decline to .....


2015 (9) TMI 67 - ITAT AHMEDABAD

Sun Pharmaceutical Industries Ltd. and Others Versus Dy. Commissioner of Income Tax, Central Circle-1, Baroda and Others

Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - Held that - In the course of the original assessment proceedings the claim for deductions under section 80HHC and 80IA of the Act were discussed in length and o.....


2015 (9) TMI 66 - ITAT AHMEDABAD

Shri Dhiraj Manilal Thakkar-HUF Versus The Dy. Commissioner of Income Tax, Circle-3, Ahmedabad

Addition on account of long term capital gain u/s.50C - whether the correct thing is to adopt the stamp duty valuation as on the date of sale of agreement? - Held that - As evident from a copy of the income tax return and computation of income filed .....


2015 (9) TMI 65 - ITAT DELHI

Verient Systems (India) Pvt. Ltd Versus Income-tax Officer, Ward 17 (2) , New Delhi

Transfer pricing adjustment - Selection of comparable Capital Trust Ltd. as selected by assessee denied by CIT(DR) - Held that - The assessee was in the business of repair services, computer hardware and software related services, erection, commissio.....


2015 (9) TMI 64 - ITAT DELHI

Sunita Devi and ACIT, Circle- 36 (1) , New Delhi

Credit of tax deducted at source u/s 199 denied - Held that - TDS Certificate has been issued to the assessee only and as per data base of Income-tax department, the TDS is reflecting against the assessee only, therefore allowing credit in the hands .....


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