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Income Tax - Supreme Court - Case Laws

Showing 1 to 20 of 3661 Records

  • 2018 (7) TMI 1328

    Revision u/s 263 - addition u/s 14A - issue involved in the present appeal is covered against the revenue as relying on The Pr. Commissioner of Income Tax, Patiala Vs. State Bank of Patiala 2017 (5) TMI 843 - PUNJAB AND HARYANA HIGH COURT and The Pr. Commissioner of Income Tax, Patiala Vs. State Bank of Patiala 2017 (5) TMI 1551 - PUNJAB AND HARYANA HIGH COURT - Held that - The Special Leave Petition is dismissed........ + More


  • 2018 (7) TMI 1327

    Retrospective effect of first proviso to section 43B - scope of Amendment to section 43B - omission deletion of the second proviso to Section 43-B regarding restriction of deduction in respect of any sum payable by an employer by way of contribution to provident fund/superannuation fund or any other fund for the welfare of employees, unless it stood paid within the specified due date - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1326

    Penalty levied under Sections 271D and 271E - whether as the Sections do not specify any minimum penalty or maximum penalty, the cases of the assessee are outside the Amnesty Scheme mentioned? - Held that - Special Leave Petition dismissed........ + More


  • 2018 (7) TMI 1325

    Validity of assessment u/s 153A - Merely visiting the premises on the pretext of concluding the search but not actually finding anything new for being seized cannot give rise to a second panchnama - Held that - There is a delay of 86 days in filing of this special leave petition which has not satisfactorily been explained by learned counsel for the petitioner. - The special leave petition is accordingly dismissed on the ground of delay........ + More


  • 2018 (7) TMI 1312

    Interpretation of Total Turnover & Export Turnover under 10A - Held that - We do not find any ground to interfere with the impugned order. - The special leave petition is accordingly dismissed. Pending applications, if any, shall also stand disposed of........ + More


  • 2018 (7) TMI 1311

    Addition u/s 40(a)(ia) - addition towards various expenses for non-compliance of TDs provisions - applicability of second proviso to section 40(a)(ia) - Retrospectivity - Held that - No merit in these petitions. The special leave petitions are, accordingly, dismissed........ + More


  • 2018 (7) TMI 1310

    Eligibility to benefit of Sections 80HH, 80-I and 80-IA - whether bottling of LPG is an activity which amounts to production or manufacturing for the purposes of the aforesaid provisions of the Act - Held that - The issue raised in this special leave petition is covered against the petitioner by the decision of this Court in the case of Commissioner of Income Tax-I, Mumbai v. Hindustan Petroleum Corporation Limited reported in (2017 (8) TMI 197 -....... + More


  • 2018 (7) TMI 1309

    Revision u/s 263 - entitlement to claim depreciation u/s 32 - whether order of the AO is erroneous and prejudicial to the interests of the Revenue? - The case of the Revenue is that the assets were developed under the BOT scheme and the Assessee was not eligible to claim depreciation as it was not the owner of the assets - Held that - SLP dismissed. Question of law left open....... + More


  • 2018 (7) TMI 1308

    Transfer fee received from the incoming members of the Housing Society is exempt under the principles of mutuality - Held that - The special leave petition is dismissed on the ground of delay as well as on merits........ + More


  • 2018 (7) TMI 1307

    Income from house property - unsold inventory of built- up residential houses/flats were subject to the provisions of Section 22 read with Section 23 - notional annual letting value was taxable in the hands of the Assessee under the heads Income from House Property - as per assessee in view of the amendment to Section 23 of the Act with effect from 1st April 2002 in the assessee s case, the annual letting value of the properties held as stock in ....... + More


  • 2018 (7) TMI 1306

    TPA - ALP determination - non-applicability of CUP method - comparability - Held that - The Special Leave Petitions are dismissed. - Pending applications, if any, stand disposed of........ + More


  • 2018 (7) TMI 1305

    Penalty levied u/s 271(1)(c) - cash receipts from the assessee deposited in M/s Abhaya Investment Pvt. Ltd. - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1304

    GP estimation - Tribunal reducing GP rate to 6% as determined by Settlement Commission at 8% - Allowing telescoping of income - whether undisclosed income of the assessee shown in the form of income from forfeiture of advances from customers and cessation of trading liability was not from trading activity. - Held that - The special leave petition is dismissed on the ground of delay........ + More


  • 2018 (7) TMI 1303

    Nature of sale of land - agricultural land or capital asset - land is outside 8 km of city - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1302

    Reopening of assessment - Reasons for the belief that income has escaped assessment - claim of expenditure in course of trading of crude and refined edible oil on settlement basis as allowable business expenditure - AO held this not an allowable business expenditure but was a speculative loss and therefore not allowable under section 73 - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1301

    Validity of reopening of assessment - notice issued to non existent company - Held that - We have perused the Review Petition and record of the Special Leave Petition and are convinced that the order of which review has been sought does not suffer from any apparent error warranting its reconsideration. Review petition....... + More


  • 2018 (7) TMI 1249

    Disallowance of expenditure u/s. 40(a)(ia) - due date for payment into the account of Central Government - explanation to section 40(a)(ia) added on 1.4.2005 to be applied retrospectively - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1248

    Disallowance of expenditure u/s. 40(a)(ia) - due date for payment into the account of Central Government - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1247

    Surplus arising from sale of shares and securities - short terms capital gains OR income from business - period of holding - Held that - SLP Dismissed........ + More


  • 2018 (7) TMI 1246

    Capital gain on revaluation of partnership - Tax the consideration received by assessee as partner of the two firms upon reevaluation and distribution of the partnership assets as short-term capital gain - Held that - There is a delay of 159 days delay in filing the present petition which is not satisfactorily explained. - Notwithstanding the same, we have gone into the merits of the case and do not find any substance in the special leave petitio....... + More


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