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Income Tax - Case Laws

Showing 181 to 185 of 185 Records

• 2006 (3) TMI 66 - MADRAS HIGH COURT
  

  Assessee’s wife alone is the real owner as revenue is unable to prove that said property was purchased by assessee in the name of his wife – income from said house property will not be taxable in the hands of assessee.

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• 2006 (3) TMI 65 - DELHI HIGH COURT
  

  There was confusion regarding provisions of tax deduction at source from salaries paid to expatriate employees in their countries of origin – Bonafide belief – penalty imposed for such failure on assessee is not justified.

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• 2006 (3) TMI 61 - HIGH COURT, KERALA
  

  Revision – Petitioner filed a revision petition u/s 264 of the ITA,1961 against the assessment on the ground of salary and remuneration received by the petitioner same is included in the income of the firm - Rejecting the revision petition

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• 2006 (3) TMI 60 - HIGH COURT, RAJASTHAN
  

  Income from undisclosed sources – AO made addition in the total income of the assessee on the basis of entries on loose papers found during search – Held that addition was not justified and set aside

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• 2006 (3) TMI 59 - ITAT, PUNE
  

  Revision - AO allowed the assessee claim of deduction which relates to the total cost of the technical know how u/s 35AB of the ITA 1961 but rejected by the Commissioner on the ground that the order is erroneous and prejudicial - Held that AO decision was correct and revision was not allowed

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