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Income Tax - Supreme Court - Case Laws

Showing 1 to 20 of 3338 Records

  • 2018 (2) TMI 1474 - SUPREME COURT OF INDIA

    Selection of case of scrutiny assessment - validity of notice - Attainment of requirement u/s 143(2) - deemed service of notice - High Court 2012 (12) TMI 1148 - ALLAHABAD HIGH COURT answered the question in the negative taking the view that what is required to be satisfied by the Revenue is service of notice and not mere issuance thereof - Held that - The non-availability of the respondent Assessee to receive the notice sent by registered post a....... + More


  • 2018 (2) TMI 1381 - SUPREME COURT

    Assessment u/s 153C - existence of satisfaction note - Held that - Special Leave Petitions are dismissed. HC order confirmed. 2017 (7) TMI 539 - DELHI HIGH COURT - HC has held that while the documents may pertain to the Assessee, but in the context explained above, they cannot be presumed to be documents that belonged to the searched person. Consequently, even with regard to these documents, the jurisdictional requirement under Section 153 C (1) ....... + More


  • 2018 (2) TMI 1295 - SUPREME COURT OF INDIA

    Specific performance of contracts - Non performing part of busniss - High Court took the view that rather than Rakesh Kumar, it was the defendants who were not willing to execute the sale deed as the requirement in terms of the agreement to sell that the defendants were obliged to obtain a no objection certificate for executing the sale deed but they had not taken any steps in that regard - Held that - As gone through the agreement to sell dated ....... + More


  • 2018 (2) TMI 1220 - SUPREME COURT OF INDIA

    Cancellation of Registration certificate u/s 12A - CIT s express power to cancel/withdraw/recall the registration certificate once granted by him under Section 12A - Held that - CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the regist....... + More


  • 2018 (2) TMI 1217 - SUPREME COURT

    Addition of excise duty - valuation of closing stock made u/s 145A - special audit scope - As decided by HC 2017 (8) TMI 188 - BOMBAY HIGH COURT tax audit report of the statutory auditor and the audit report of the Comptroller & Auditor General of India shows that the impact of inclusion of excise duty in the value of closing stock stands nil, hence no additions - Held that - Application for exemption from filing certified copy of the impugne....... + More


  • 2018 (2) TMI 1163 - SUPREME COURT

    Purpose of setting up High Power Committee appellant - CIT, Delhi has been directed to approach the High Powered Committee for permission/clearance of Committee on Disputes for filing appeal by relying upon a decision of this Court in the case of Oil & Natural Gas Commission v. CCE (1994 (1) TMI 88 - SUPREME COURT OF INDIA). - Learned senior counsel has invited our attention to the Constitution Bench judgment of this Court in the case of Elec....... + More


  • 2018 (2) TMI 883 - SUPREME COURT

    Application for stay under Section 254(2A)- HC 2018 (1) TMI 750 - BOMBAY HIGH COURT has held a petitioner seeking an extra ordinary relief from the Court is not only expected to come with clean hands but so keep it, till the disposal of the petition and the conduct of the petitioner during the pendency of the petition disentitles it to any relief under Article 226 of the Constitution of India. Therefore we dismiss the petition - Held that - Exemp....... + More


  • 2018 (2) TMI 607 - SUPREME COURT

    Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger - Held that - SLP dismissed. HC order confirmed 2017 (8) TMI 241 - GUJARAT HIGH COURT - HC has held that the reopening is based on the belief of the Assessing Officer that the sale proceeds should be taxed as the business income and not as capital gain. This subject matter was not a part of the order of the Commissioner ....... + More


  • 2018 (2) TMI 606 - SUPREME COURT

    Addition u/s 68 - Held that - SLP dismissed. The findings of fact recorded therein were correctly held by the impugned judgment not to raise any substantial question of law. HC order confirmed 2014 (4) TMI 485 - BOMBAY HIGH COURT . - HC has held that Entries on the basis of cash books were written and maintained systematically - they were in the books of accounts of the assessee in respect of his unaccounted business - it cannot be said that the ....... + More


  • 2018 (2) TMI 115 - SUPREME COURT OF INDIA

    Effect of section 14A amendment - Whether sub-section (2) and sub-section (3) of Section 14A inserted with effect from 01.04.2007 will apply to all pending assessments? - Whether Rule 8D is retrospectively applicable? - Method for determining amount of expenditure in relation to income not includible in total income - Held that - Applying the principles of statutory interpretation for interpreting retrospectivity of a fiscal statute and looking i....... + More


  • 2018 (2) TMI 62 - SUPREME COURT

    Assessment u/s 153C - existence of satisfaction note - Held that - The Special Leave Petition is dismissed. HC order confirmed 2017 (7) TMI 539 - DELHI HIGH COURT wherein held while the documents may pertain to the Assessee, but in the context explained above, they cannot be presumed to be documents that belonged to the searched person. Consequently, even with regard to these documents, the jurisdictional requirement under Section 153 C (1) of th....... + More


  • 2018 (1) TMI 1312 - SUPREME COURT

    Reopening of assessment - reasons to believe - Held that - Issue notice on the application for condonation of delay as well as on the special leave petition. There shall be stay of operation of the impugned judgment 2017 (1) TMI 1528 - DELHI HIGH COURT ........ + More


  • 2018 (1) TMI 1159 - SUPREME COURT OF INDIA

    Deemed dividend u/s 2(22)(e) - whether Section 2(22)(e) gets attracted inasmuch as a loan has been made to a shareholder, who after the amendment, is a person who is the beneficial owner of shares holding not less than 10 of the voting power in the Company - whether the loan is made to any concern in which such shareholder is a partner and in which he has a substantial interest, which is defined as being an interest of 20 or more of the share of ....... + More


  • 2018 (1) TMI 905 - SUPREME COURT

    Application filed u/s 254 (2) seeking rectification - Held that - SLP dismissed. HC order confirmed 2018 (1) TMI 860 - DELHI HIGH COURT wherein held as already affirmed the order of the ITAT which is sought to be rectified, this Court is not inclined to interfere with its subsequent order declining to rectify the said order. Secondly, the Court finds that the ground on which such rectification was sought was far beyond the scope of the powers of ....... + More


  • 2018 (1) TMI 814 - SUPREME COURT

    Validity of assessment - Assessments for Assessment Year 2008-09 pending on the date of the search - Held that - SLP dismissed. HC order confirmed . 2017 (7) TMI 746 - DELHI HIGH COURT ....... + More


  • 2018 (1) TMI 519 - SUPREME COURT

    Transfer of cases - Notice under Section 158BC by assessee with Nagpur I.T.O. sufficient to apply bar under Section 124(3) in the matter - Held that - The special leave petition is dismissed. HC order confirmed 2017 (7) TMI 695 - BOMBAY HIGH COURT - HC has held that all the proceedings taken between 6.7.1999 till the Order dated 18.1.2000 by the Deputy Commissioner of Income Tax, Nagpur become regular and he will retrospectively enjoy the status ....... + More


  • 2018 (1) TMI 518 - SUPREME COURT

    Revision u/s 263 - disallowability of expenditure on account of sales tax - Compound Levy Scheme applicability - Held that - The special leave petition is dismissed. HC order confirmed. 2017 (8) TMI 372 - PUNJAB AND HARYANA HIGH COURT - As held by HC once the assessee had shown that the sales appearing in the balance-sheet were inclusive of sales tax, there was no occasion to disallow the claim made by the assessee relating to payment of sales ta....... + More


  • 2018 (1) TMI 517 - SUPREME COURT OF INDIA

    Issue not been taken into consideration by the High Court - whether the oral arguments were advanced on substantial question No.3 raised in the Memo of Appeal filed before the High Court under Section 260A? - affidavit has been filed on behalf of the appellant in which it has been stated that the issue of powers of Commissioner (Appeals) had come in appeal under Rule 46A and were specifically raised before the High Court - Held that - In view of ....... + More


  • 2018 (1) TMI 516 - SUPREME COURT

    Appellant shall examine as to whether the oral arguments were advanced on substantial question No.3 raised in the Memo of Appeal filed before the High Court under Section 260A of the Income Tax Act - List on 29.08.2017........ + More


  • 2018 (1) TMI 290 - SUPREME COURT OF INDIA

    Seeking review of judgment The Citizen Co-Operative Society Limited, Through Its Managing Director, Hyderabad Versus Assistant Commissioner of Income Tax 2017 (8) TMI 536 - SUPREME COURT as held appellant cannot be treated as a co-operative society meant only for its members and providing credit facilities to its members. We are afraid such a society cannot claim the benefit of Section 80P of the Act - Held that - As gone through the review petit....... + More


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