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Income Tax - Supreme Court - Case Laws

Showing 1 to 20 of 3844 Records

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  • 2018 (10) TMI 591

    Claim of depreciation on public roads - Claim of depreciation on EDP Equipments - @ 60% OR @ 15% - Disallowance under 43B(F) - disallowance u/s 14A - Held that - SLP dismissed.


  • 2018 (10) TMI 590

    Capital gain - Asset transferred as Gift - Period of Holding - Held that - In these appeals the tax effect is less than ₹ 1 crore and it also appears that they do not come under any exception provided in Para 10 of the Circular dated 11.07.2018....... + More


  • 2018 (10) TMI 509

    Revision u/s 263 - apportionment of expenses against exempted income under Section 14A r.w.r.8D - Held that - Special Leave Petition is dismissed both on the ground of delay as well as on merits. Pending applications, if any, stand disposed of.


  • 2018 (10) TMI 443

    Penalty levied u/s 271G r.w.s 274 - when the assessee deliberately avoided the production of T.P. documentation as required u/s 92D - Held that - Special Leave Petition is dismissed.


  • 2018 (10) TMI 383

    Capital receipt or revenue receipt - assessee is not entitled for the benefit u/s 115JB that appeal deserves to be allowed - Held that - Delay condoned. The Special Leave Petition is dismissed.


  • 2018 (10) TMI 382

    Reopening u/s 147 - basis of substantial evidence brought on record - Held that - Special Leave Petition is dismissed. Pending application stands disposed of.


  • 2018 (10) TMI 381

    Benefit of Section 80-G(5)(vi) - activities carried out would qualify as charitable activities - activities would clearly be included to be covered under the provisions of Section 2 (15) and in view of that the benefit of Section 80-G (5) (vi) would ....... + More


  • 2018 (10) TMI 380

    Initiation of proceedings against the Assessee u/s 153C - cash payments from unaccounted sources - whether document belonged to the Assessee? - Held that - Special Leave Petition is dismissed. However, the question of law is left open.


  • 2018 (10) TMI 379

    Reopening of assessment - failure of the AO to apply the mind during the regular assessment - allowing deduction u/s 80IC in respect of component of other income which was not derived from industrial undertaking - Held that - Special Leave Petition is dismissed.


  • 2018 (10) TMI 252

    Disallowance expenses claimed towards the bricks, machinery repair, cartage etc. and labour expenses - insufficient evidence - Held that - SLP dismissed.


  • 2018 (10) TMI 251

    Benefit of Section 92B - international transaction granted benefit of Section 92B - LIBOR rate plus 2% on account of interest free loans provided by the appellant - Held that - SLP dismissed.


  • 2018 (10) TMI 139

    Income accrued in India - Existence of Permanent establishment (PE) so as to attract the provisions of Section 9 - Income accrued in India - income directly or indirectly attributable to the branches/offices is not taxable in India - DTAA between Ind....... + More


  • 2018 (10) TMI 138

    Eligibility for deduction under Section 10A - existence of unit at Dehradun - whether Dehradun Unit is a mere extension of Malad, Mumbai Unit - Held that - SLP dismissed.


  • 2018 (9) TMI 1762

    Maintainability of appeal - monetary limit - Held that - In these appeals the tax effect is less than ₹ 1 crore and are covered by the Circular of CBDT. - These appeals are, accordingly, dismissed. However, it will be open to the Income-Tax Dep....... + More


  • 2018 (9) TMI 1639

    Penalty u/s 271(1)(b) - assessee refused to answer the notice under Section 142(1) - accounts held in HSBC Bank - assessee was an attorney of some account holder - Held that - Application seeking permission for open court hearing is rejected. - We ha....... + More


  • 2018 (9) TMI 1565

    Denial of depreciation on plant and machinery - asset was to be used for trial production business of manufacture of Clinker - period of time asset being used - Held that - The Special Leave Petition is dismissed leaving the question of law open. Pending applications, if any, stand disposed of.


  • 2018 (9) TMI 1564

    Allowable business expenditure - kickback payment or commission payment - kickbacks demanded by Iraq Government and under this method certain levies were imposed - Held that - The Special Leave Petition is dismissed both on the ground of delay and merits.


  • 2018 (9) TMI 1328

    Claim of weighted deduction under Section 35 (2AB) - Disallowance made under section 14A - assessing officer failure to record his satisfaction in terms of Section 14A(2)/(3) and establish direct/ proximate nexus of expenses with the earning of exempt dividend income? - Held that - Special Leave Petition is dismissed.


  • 2018 (9) TMI 1255

    Revision u/s 263 - Order set aside by the Commissioner of Income Tax (Appeals) and confirmed by the Tribunal by the orders impugned in these appeals, was passed consequent upon the remand made by the Commissioner of Income Tax-I under Section 263 and....... + More


  • 2018 (9) TMI 1254

    Revision u/s 263 - entitled to deduction under section 80P - Held that - Considering the low tax effect we do not interfere in the matter. However, leaving the question of law open, the Special Leave Petition is dismissed.


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