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Income Tax - Case Laws

Showing 1 to 20 of 86718 Records

  • 2016 (7) TMI 975 - BOMBAY HIGH COURT

    Goodwill arising on succession - capital balance accounted as goodwill - capital gain computation - transfer - interpretation of Section 47 (xiv) - AO found that the goodwill was n... ... ...


  • 2016 (7) TMI 974 - GUJARAT HIGH COURT

    Transfer of cases - petitioner s assessment came to be transferred from DCIT (Circle2)( 1)(1), Ahmedabad to ACIT (Central Circle) Moradabad (U.P.) - Held that - For multiple reason... ... ...


  • 2016 (7) TMI 973 - GUJARAT HIGH COURT

    Addition towards probable speculation income - Held that - We are of the view that the CIT (Appeals) has rightly appreciated the case based on the sound principles of law and has a... ... ...


  • 2016 (7) TMI 972 - GUJARAT HIGH COURT

    Reopening of assessment - scheme of amalgamation questioned - Held that - On question of claim of depreciation and unabsorbed loss of the amalgamating company upon amalgamation was... ... ...


  • 2016 (7) TMI 971 - ITAT BANGALORE

    Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an individual and was F... ... ...


  • 2016 (7) TMI 970 - GUJARAT HIGH COURT

    Validity of reopening an assessment - reasons to believe - undisclosed investment - Held that - Assessing Officer in the reasons recorded has referred to is the notice issued to as... ... ...


  • 2016 (7) TMI 969 - MADRAS HIGH COURT

    Reopning of assessment - dissolution/strike off of the petitioner company - Held that - The respondent called for documentary evidence in connection with the dissolution of M/s.AGS... ... ...


  • 2016 (7) TMI 968 - GUJARAT HIGH COURT

    Revision u/s 263 - expenditure out of undisclosed source allowed to be set off against the business expenditure by AO - ITAT setting aside the order u/s 263 on the ground that the ... ... ...


  • 2016 (7) TMI 967 - BOMBAY HIGH COURT

    Taxable profits of the Project Prime Mall by adopting net profit of 17.08 of the total gross sales - Held that - We find that the Revenue seeks to substitute the estimated net prof... ... ...


  • 2016 (7) TMI 966 - GUJARAT HIGH COURT

    Rejection of books of accounts - Held that - It will not be out of place to mention here that the assessee is a manufacturing unit and it has to pay the excise duty. It is the spec... ... ...


  • 2016 (7) TMI 965 - GUJARAT HIGH COURT

    Difference in the amount declared in books of accounts and statement furnished to Bank - Addition on difference between the stock shown in the regular books of accounts of the appe... ... ...


  • 2016 (7) TMI 964 - GUJARAT HIGH COURT

    Accrual of income - outstanding amount of commission receivable - cash basis of system of accounting - ITAT allowed the claim - Held that - In the absence of any perversity in the ... ... ...


  • 2016 (7) TMI 963 - GUJARAT HIGH COURT

    Disallowance made u/s 36(1)(iii) out of preoperative expenses - Held that - As decided in Commissioner of Incometax, Baroda v. Ishwar Bhuvan Hotels Ltd. 2008 (2) TMI 4 - SUPREME CO... ... ...


  • 2016 (7) TMI 962 - GUJARAT HIGH COURT

    Addition in the value of closing stock towards excise duty - Held that - This issue raised in this appeal is identical to one which has been decided by this Court in case of Assist... ... ...


  • 2016 (7) TMI 961 - GUJARAT HIGH COURT

    Sale of shares - Business income or capital gain - Held that - It is not in dispute that in the previous years, the assessee was held to be an investor. Hence, in the facts of the ... ... ...


  • 2016 (7) TMI 960 - GUJARAT HIGH COURT

    Income Tax Settlement order challenged - assessee has been offered immunity from penalty and prosecution - Held that - The applicants had initially offered on money rotation of ... ... ...


  • 2016 (7) TMI 959 - BOMBAY HIGH COURT

    Disallowance of interest expenses u/s 14A - Held that - It is an undisputed position in this case that interest free funds available with the assessee are much more than the invest... ... ...


  • 2016 (7) TMI 958 - ALLAHABAD HIGH COURT

    Unexplained cash credit - Held that - On affirmation by the Tribunal, we find that the burden of proof had been clearly discharged satisfactorily relating to the capacity of the cr... ... ...


  • 2016 (7) TMI 957 - CALCUTTA HIGH COURT

    Penalty leviable under Section 158BFA(2) - whether the penalty proceedings initially started by the assessing officer for an undisclosed income of a sum of ₹ 491.50 lakhs sho... ... ...


  • 2016 (7) TMI 956 - ITAT CHANDIGARH

    Entitlement to benefit under section 10(23C)(iiiab) denied - Held that - It is not in dispute that assessee solely exists for educational purposes. Therefore, assessee is entitled ... ... ...


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