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Income Tax - Supreme Court - Case Laws

Showing 41 to 60 of 3771 Records

  • 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of Revenue, Central Board Direct Taxes, Government of India regarding low tax effect, this petition is dismissed as withdrawn........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


  • 2018 (8) TMI 153

    Addition on account of bogus payment for purchasing land - addition being commission paid for giving accommodation entries - Held that - Special Leave Petition is dismissed. Pending application(s), if any, stands disposed of accordingly........ + More


  • 2018 (8) TMI 152

    Addition on account of accrued interest on loans which are classified as Non-performing Assets - Held that - The Special Leave Petition is dismissed leaving the question of law open as the tax effect is low........ + More


  • 2018 (8) TMI 151

    Exemption under section 10A - contention of the Revenue that in computing the deduction u/s 10A addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored - Held that - The civil appeal is disposed of in terms of the judgment passed in COMMISSIONER OF INCOME TAX, CENTRAL-III VERSUS HCL TECHNOLOGIES LTD. 2018 (5) TMI 357 - SUPREME COURT ....... + More


  • 2018 (8) TMI 120

    Business income Vs. Other sources - Deduction u/s 36(1)(viii) - Whether income from non-performing assets should be assessed on cash basis and not on mercantile basis despite the assessee maintaining mercantile system of accounting - method of accounting - Held that - No reason to entertain this Special Leave Petition, which is, accordingly, dismissed. However, the question of law is kept open........ + More


  • 2018 (8) TMI 119

    Disallowance for payments made for donation - Addition on account of interest payment to its sister concerns and other group companies at lower rate than it had to pay to the borrowers - Addition 40A - cash payments being not covered under Rule 6DD(g) - Addition on account of repairs and maintenance - Held that - Special Leave Petition is dismissed........ + More


  • 2018 (8) TMI 118

    Substantial question of law arises for consideration - Whether in the facts and circumstances, the ITAT was correct in holding that amounts received as incentive from Engine Manufacturers by the assessee were capital in nature? - Second question as identical issue was decided by another Division Bench by this Court in CIT v. Jetlite India Ltd. 2015 (11) TMI 304 - DELHI HIGH COURT - Held that - SLP dismissed........ + More


  • 2018 (8) TMI 117

    Eligibility for deduction u/s 10AA - surplus amount in the freight export account and in the insurance export as derived from export activities - whether ITAT has failed to appreciate the fact as brought on record by the Assessing Officer regarding disallowance of deduction u/s 10AA of deemed profit of ₹ 5021944/- not eligible for deduction u/s 10AA? - Held that - Special Leave Petition is dismissed leaving the question of law open........ + More


  • 2018 (8) TMI 116

    TDS u/s 194C - difference between the amounts shown by the assessee and the IRCTC in their books of accounts - Held that - Special Leave Petitions are dismissed on the ground of delay as well as on merits........ + More


  • 2018 (8) TMI 115

    Period of limitation available with the Assessing Officer for completing the assessment - Whether the Appellate Tribunal is correct in holding that the assessment u/s. 143(3) r.w.s. 254 should be completed within 9 months from the end of the financial year of Tribunal s Remand Order i.e. upto 31/12/2010 disregarding the specific provision u/s. 153(3) of the Act? - addition of interest - Held that - Special Leave Petition is dismissed on the groun....... + More


  • 2018 (8) TMI 114

    Entitlement to exemption under the provisions of Section 11 and 12 - Charitable purposes - Held that - Special Leave Petition is dismissed on the ground of delay as well as on the ground of low tax effect leaving the question of law open........ + More


  • 2018 (8) TMI 113

    Reopening of assessment - disallowance u/s 40(a)(ia) - reason to believe - Held that - Special Leave Petitions are dismissed both on the ground of delay and merits........ + More


  • 2018 (7) TMI 1836

    Addition u/s 69(B) - books of accounts not rejected - Held that - No merit in this petition. The Special Leave Petition is accordingly dismissed. However, the question of law is kept open........ + More


  • 2018 (7) TMI 1835

    Difference between the market price and the employees stock option plan - revenue expenditure allowable under Section 37(1) - Held that - Special Leave Petition is dismissed on the ground of low tax effect leaving the question of law open........ + More


  • 2018 (7) TMI 1834

    TDS u/s 194H - non-deduction of tax at source for the amount of discount/commission to the advertising agency - Held that - Special Leave Petition is dismissed. Pending applications, if any, stand disposed of........ + More


  • 2018 (7) TMI 1833

    Validity of assessment u/s 153C - Two documents stated to have been recovered during the search which did not belong to the Assessee - Held that - There is a delay of 660 days in filing this Special Leave Petition. Moreover, it is also an admitted fact that on the same question of law, the petitioner had earlier filed Special Leave Petitions which were dismissed by this Court way back in December, 2017. In spite thereof, the present special leave....... + More


  • 2018 (7) TMI 1832

    Addition of difference in receipt as per receipts of the assessee mentioned in 26AS and receipts shown by the assessee to the net profit ratio @1.96% - Held that - Special Leave Petition is dismissed. - However, the question of law is left open....... + More


  • 2018 (7) TMI 1831

    Benefit of deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - entitlement to the benefit of deduction from which year - whether MOU entered into by the assessee with the Airport Authority of India could be taken as an agreement as contemplated in clause (b) of Section 80-IA(4)? - Held that - special Leave Petitions are dismissed........ + More


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