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Income Tax - Supreme Court - Case Laws

Showing 41 to 60 of 3847 Records

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  • 2018 (9) TMI 366

    Penalty under Section 271C - non deduction of tds - assessee in default - Held that - Since the tax effect/liability is less than the prescribed limit as mentioned in Circular No.3/2018 dated 11th July, 2018 issued by Ministry of Finance, Department ....... + More


  • 2018 (9) TMI 365

    Retrospectivity of amendment brought in section 40(a)(ia) - no disallowance under section 40(a)(ia) required to be made as held by CIT(A) - belated deposit of TDS - Held that - In view of the Judgment dated 24.04.2018 passed by this Court titled as C....... + More


  • 2018 (9) TMI 364

    Maintainability of appeal - monetary limit - Held that - Effect involved in this appeal is below the monetary limit, therefore, this appeal is dismissed as not maintainable. SLP dismissed.


  • 2018 (9) TMI 363

    Assessment u/s 153C - Search and seizure operation u/s 132 - addition with respect to the unaccounted sum - Held that - SLP dismissed.


  • 2018 (9) TMI 362

    Assessment of income from the sale of 18 flats - selection of assessment year - transfer in terms of Section 2(47) - Non delivering of the possession - Held that - SLP dismissed.


  • 2018 (9) TMI 361

    Block Assessment - Fixed deposits in the fictitious names not detected during search but detected by investigation which was carried after the search Tribunal holding that the information not found during the course of search cannot be used to arrive....... + More


  • 2018 (9) TMI 57

    Set off of current year looses and brought forward losses/unabsorbed depreciation - scheme of amalgamation - Held that - - Held that - SLP dismissed.


  • 2018 (9) TMI 56

    Set off of current year looses and brought forward losses/unabsorbed depreciation - scheme of amalgamation - Held that - SLP dismissed.


  • 2018 (8) TMI 1733

    Condonation of delay - delay of 596 days - Held that - despite delayed filing of appeal, the petitioners (revenue) have given a totally misleading statement before this Court. - We are shocked that the Union of India through the Commissioner of Incom....... + More


  • 2018 (8) TMI 1732

    Late contributions made to the Employees State Insurance Corporation (ESIC) - disallowance u/s 43B - Held that - The Special leave Petition is dismissed only on the ground of low tax effect.


  • 2018 (8) TMI 1433

    Settlement of a case - Income Tax Settlement Commission (ITSC) granting immunity from penalty and prosecution under Section 245H - Matter was still pending - Held that - The Special Leave Petition is dismissed.


  • 2018 (8) TMI 1432

    Carry forward and set off of Depreciation beyond 8 years - unabsorbed depreciation u/s 32(2) - Held that - We do not find any merit in this petition. - The Special Leave Petition is accordingly dismissed.


  • 2018 (8) TMI 1431

    Retrospective effect of first proviso to section 43B - scope of Amendment to section 43B - omission deletion of the second proviso to Section 43-B Held that - We do not find any merit in this petition. - The Special Leave Petition is accordingly dismissed.


  • 2018 (8) TMI 1430

    Unexplained investment in purchase of agricultural land - sale agreement and other documents found and impounded during the course of survey under section 133A - Held that - We do not find any merit in this petition. - The Special Leave Petition is accordingly dismissed.


  • 2018 (8) TMI 1429

    Disallowance u/s 14A - AO applied the formula indicated in Rule 8D (ii) & (iii) of the Income Tax Rules - CIT (A) granted partial relief after analysing the decision but upholding the rejection of the disallowance by the AO offered by the assesse....... + More


  • 2018 (8) TMI 1428

    Payments made towards illegal gratification and bribes - block assessment - validity of Income Tax Settlement Commission - Held that - The Special Leave Petition is dismissed both on the ground of delay as well as on merit.


  • 2018 (8) TMI 1427

    Additions u/s 41(1) - additions in the years of transfer to the Reserve Fund of the excess provisions made for establishment and other expenses in earlier years - withdrawal of exemption by insertion of section 80P(4) by Finance Act, 2006 w.e.f 1-4-07. - Held that - Leave grante - Order of HC stayed.


  • 2018 (8) TMI 1374

    TDS u/s 194I - TDS on annual lease rent paid to Greater Noida - Scope of the term Rent - reliance on the Circular issued by the CBDT before amendment to the provisions of the act - Held that - Noida/Greater Noida is entitled for the benefit of Section 194A(3)(iii)(f) has to be approved. - Held that - A perusal of the above circular indicate that circular was issued on the strength of Section 10(20A) and Section 10(20) as it existed at the relevan....... + More


  • 2018 (8) TMI 1266

    Diversion of income at source - overriding title - income of assessee - Joint venture agreement - Held that - The Special Leave Petition is dismissed on the ground of low tax effect.


  • 2018 (8) TMI 1209

    Deduction u/s 80IC - claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit - units established in certain special category States - units situated in the State of Sikkim, Himachal Pradesh and Uttaranchal and North-Eastern States. - Held that - The essence of Sib-Section 3 as well as Sub-Section 6 have already been reproduc....... + More


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