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Income Tax - Supreme Court - Case Laws

Showing 1 to 20 of 3766 Records

  • 2018 (8) TMI 931

    Reopening of assessment - allowability of interest income u/s 80IA - power of AO to examine the issue which was not part of reason recorded for reopening of assessment - Held that - SLP is dismissed on the ground of low tax effect........ + More


  • 2018 (8) TMI 930

    Condonation of delay in filing an appeal before the HC - delay due to pendency of an application u/s 254(2) of rectifying mistakes apparent from the record - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 929

    Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - Held that - SLP is dismissed on the ground of delay as well as on merits........ + More


  • 2018 (8) TMI 928

    Commencement of business - whether in case of an assessee, whose main object is to construct dam, canal, etc., the business commences only when the entire project for construction of dam, canal, etc. is complete, and not when the first brick was put up at the construction site? - Allowability of interest expenditure u/s.57 against the interest income. - Held that - SLP dismissed on the ground of low tax effect........ + More


  • 2018 (8) TMI 873

    Addition u/s 68 - share application money - primary burden of establishing the identity of the applicant, the genuineness of the transaction and the creditworthiness of the party - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 872

    Nature of amount received as award against damages for breach of contract - capital receipt or revenue receipt - Compensation of a settlement for loss of its bottling rights with Coca Cola Company, USA - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 871

    Additions made by the assessing authority on account of accrued interest on loans which are classified as Non-performing Assets - applicability of provisions of section 43D - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 870

    TDS u/s 194H and/or 194J - arrangement worked out between the assessee company and the distributor (Agency) - withhold tax at source u/s 194H in respect of sales to its distributors, which are on principal to principal basis and wherein property in the goods is transferred to the distributor - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 869

    Claim of depreciation on hotel building - additions u/s 41(1) - additions u/s 68 - unexplained share capital - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 768

    Failure to deduct TDS - Additions made u/s 40(a)(ia) - liability of the assessee under Section 201(1) being treated as an assessee in default. - Registration u/s 12AA as a charitable institution - Held that - Notice issued - Demand stayed........ + More


  • 2018 (8) TMI 767

    Eligibility for deduction u/s 10AA - surplus amount in the freight export account and in the insurance export as derived from export activities - export turnover which has been defined in explanation 1 to section 10AA of the Act and whether the same would have any effect in the instant case. - Held that - There is no merit in this petition - Dismissed........ + More


  • 2018 (8) TMI 766

    Levy of penalty u/s 271(1)(c) - period of limitation - whether penalty is to be levied in piecemeal as and when the individual issues of an assessment are concluded - Held that - SLP is dismissed both on the ground of delay and merits........ + More


  • 2018 (8) TMI 765

    Deduction u/s 10AA - whether activity which has been carried out by the assessee was not manufacturing activities and rather it was trading ? - Held that - No merit in this petition - Dismissed........ + More


  • 2018 (8) TMI 764

    Disallowance u/s 40(a)(ia) - whether the provisions of section 40(a)(ia) as amended by the Finance Act, 2010 with effect from 1st April, 2010 are of clarificatory nature and therefore retrospective? - Held that - the amendment was curative in nature, it should be given retrospective operation - SLP filed by the revenue dismissed........ + More


  • 2018 (8) TMI 680

    Addition on the ground of unexplained construction and working in progress expenses - profit estimation - no books of accounts and supporting bills/vouchers were maintained by the assessee at the time of search - SC dismissed the revenue appeal both on ground of delay and merit........ + More


  • 2018 (8) TMI 679

    Validity of reopening of assessment - objections by the petitioner against the reopening rejected - Held that - In our view, the interest of the appellant is adequately protected and, therefore, it is not necessary to interfere with the order of the High Court in exercise of our power under Article 136 of the Constitution. The appeals are accordingly dismissed........ + More


  • 2018 (8) TMI 586

    Fees for technical services received - computation of period of stay - whether taxable by reason of article 12(2) of the Double Taxation Avoidance Agreement with Japan? - Held that - No ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed. - Pending application(s), if any, shall also stand disposed of........ + More


  • 2018 (8) TMI 585

    Validity of reopening of assessment u/s 147 - reasons to believe - the finding of fact is that the Assessing Officer had an occasion to examine the details - Held that - No merit in these petitions. The Special Leave Petitions ares accordingly dismissed. The question of law is however, kept open. ....... + More


  • 2018 (8) TMI 584

    Addition made on account of unexplained investment in properties as per the diaries recovered - identity of the property has been established and found to be matching in amount with the seized document which could be treated as corroborative evidence - addition on account of household expenses - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 583

    Claim for deduction on account of the method for determining an NPA - entitlement to deduction on account of de-recognition of interest accruing upon NPAs applying Rule 6EB of the Income Tax Rules, 1962 - directions issued by the National Housing Bank under Section 30A read with 36 of the National Housing Bank Act, 1987 - Held that - Issue notice. There shall be stay of operation of the order passed by the High Court, in the meantime........ + More


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