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Income Tax - Supreme Court - Case Laws

Showing 21 to 40 of 3766 Records

  • 2018 (8) TMI 582

    Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - CIT(A) allowed the computation after excluding depreciation as part of the expenditure and taking gross receipts from warehousing and Inland Container Depot/ Container Freight Station ( ICD/CFS ) - Held that - Special Leave Petition is dismissed. Pending applications, if any, stand disposed of........ + More


  • 2018 (8) TMI 581

    Capital gain tax - Whether an asset is capital asset u/s 2(14) and liable for capital gain tax - land in question was beyond 8 km from the municipal limit - Held that - The special leave petition is dismissed on the ground of low tax effect, leaving the question of law open....... + More


  • 2018 (8) TMI 580

    Assessment passed by AO u/s 143(3) - denial of principle of natural justice - Held that - Delay condoned. Issue notice. There shall be stay of operation of the order passed by the High Court, in the meantime........ + More


  • 2018 (8) TMI 579

    Reassessment u/s 147 - Business of export of Back Office and computer software - claimed deduction u/s 10B - AO disallowing 100% deduction u/s 10B stating that assessee had not fulfilled the requirement of being a 100% export oriented undertaking - Held That - No merit in this petition. Special Leave Petition is accordingly dismissed........ + More


  • 2018 (8) TMI 578

    Unexplained share application money under Section 68 - Held that - No merit in this petition. The Special Leave Petition is accordingly dismissed........ + More


  • 2018 (8) TMI 445

    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 to its associated enterprises - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 444

    Additions made u/s. 68 - undisclosed income of the assessee - share application did not have the means to make investment - Tribunal deleted the addition - HC held no direct or indirect relation between the assessee company and the share applicants - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 388

    Entitlement to the benefit of Section 80P(2)(a)(i) - interest received from employees - Held that - There is an inordinate delay of 478 days in filing the petition. We do not find any satisfactory explanation for condoning the delay. - The special leave petitions are dismissed on the ground of delay........ + More


  • 2018 (8) TMI 387

    Capital gain - transfer u/s 2(47) - revaluation of the satellite rights - Held that - The special leave petition is dismissed both on the grounds of delay as well as merit........ + More


  • 2018 (8) TMI 386

    Reopening of assessment - validity of sanction provided under section 151 - borrowed satisfaction - Held that - We are not inclined to exercise our jurisdiction under Article 136 of the Constitution. - The special leave petition is dismissed, leaving the question of law open........ + More


  • 2018 (8) TMI 385

    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. - Special Leave Petition is accordingly dismissed. The question of law is, however left open........ + More


  • 2018 (8) TMI 299

    Question of remand - appeal is dismissed. All the pending application also stand disposed off - Held that - Special Leave Petition is dismissed. However, all contentions are left open........ + More


  • 2018 (8) TMI 298

    Disallowance on account of broken period interest - treated as capital expenditure - Held that - In view of decision rendered by this Court in Deputy Commissioner of Income Tax, Chennai vs. T.Jayachandran and other connected appeals 2018 (4) TMI 1473 - SUPREME COURT this special leave petition stands dismissed........ + More


  • 2018 (8) TMI 297

    Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - CIT(A) allowed the computation after excluding depreciation as part of the expenditure and taking gross receipts from warehousing and Inland Container Depot/ Container Freight Station ( ICD/CFS ) - Held that - Special Leave Petition is dismissed both on the ground of delay and merits. Pending applications, if any, stand disposed of........ + More


  • 2018 (8) TMI 296

    Revision u/s 263 - CIT-A has rendered an elaborate finding as to why the amounts could not be treated as capital - Held that - Issue notice.There shall be stay of remand in the meantime........ + More


  • 2018 (8) TMI 295

    Addition made under Section 153A - Addition made under Section 153A were set aside by the Tribunal, on application of the decision in Commissioner of Income Tax Vs. Kabul Chawla (2015 (9) TMI 80 - DELHI HIGH COURT) - Held that - Special Leave Petition is dismissed. Pending application stands disposed of........ + More


  • 2018 (8) TMI 294

    Capital gain computation - Value of sale consideration - Held that - Special Leave Petition is dismissed.Pending applications, if any, stand disposed of........ + More


  • 2018 (8) TMI 293

    TDS u/s 194C - addition u/s 40(a) (ia) - tds liability - Held that - No ground for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. - The special leave petition is accordingly dismissed........ + More


  • 2018 (8) TMI 292

    Revision order u/s 263 - scope of exercise of power under Section 263 - Held that - Issue notice. Further proceedings before the Assessing Officer are stayed........ + More


  • 2018 (8) TMI 154

    Addition made on account of accrued interest on loans treated as Non Performing Assets - violation of Section 145 - maintainability of appeal - Held that - In view of Circular No. 3 of 2018 dated 11.07.2018 passed by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Government of India regarding low tax effect, this petition is dismissed as withdrawn........ + More


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