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Income Tax - Supreme Court - Case Laws

Showing 61 to 80 of 3844 Records

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  • 2018 (8) TMI 1155

    Disallowance under section 40(a)(ia) - Held that - We do not find any merit in this petition. - The SLP is accordingly dismissed.


  • 2018 (8) TMI 1154

    Initiation of proceedings against the Assessee u/s 153C - cash payments from unaccounted sources - whether document belonged to the Assessee? - Held that - We do not find any merit in this petition. - The SLP is accordingly dismissed.


  • 2018 (8) TMI 1153

    Disallowance of embezzlement loss which represented 70% of the total loss of the assessee - embezzlement by its employee - Held that - We do not find any merit in this petition. - The SLP is accordingly dismissed.


  • 2018 (8) TMI 1150

    Reopening of assessment - Addition u/s 68 - ITAT deleted the addition as no notice was issued under Section 143(2), before the completion of assessments - Held that - We do not find any merit in this petition. - The SLP is accordingly dismissed.


  • 2018 (8) TMI 1149

    Disallowance u/s 14A read with general principles of section 37(1) of the Income Tax Act, 1961 - expenditure expended wholly and exclusively for the purposes of business or profession - SLP is dismissed on the ground of low tax effect.


  • 2018 (8) TMI 1148

    Addition on the ground of unexplained construction and working in progress expenses - profit estimation - no books of accounts and supporting bills/vouchers were maintained by the assessee at the time of search - Held that - The SLP is dismissed both on the ground of delay and merit.


  • 2018 (8) TMI 1147

    Exemption / deduction u/s 10AA - failure to fulfill the conditions of Section 10AA(4)(ii) - manufacture and export of jewellery - modernization of existing unit or new undertaking - The SLP is dismissed both on the ground of delay and merits.


  • 2018 (8) TMI 1146

    Deduction u/s 80IB(10) - development and construction of the housing project - works contractor or developer - SLP dismissed.


  • 2018 (8) TMI 1069

    Reopening of assessment - reasons to believe - jurisdictional requirement for reopening of the assessment - SLP dismissed.


  • 2018 (8) TMI 1068

    Addition on account of amount received by the assessee towards settlement compensation - revenue or capital receipt. - SLP dismissed.


  • 2018 (8) TMI 1067

    Capitalization of Interest income on FDR s - thereby reducing the cost of fixed assets - taxability of interest as income from other sources u/s 56 - Leave granted.


  • 2018 (8) TMI 993

    Depreciation on assets leased out - treatment of expenditure on construction of jetty at its cement plant in Gujarat as revenue in nature - deduction of provision for unforeseeable losses in valuing workinprogress of construction contracts - interest....... + More


  • 2018 (8) TMI 992

    Reopening of assessment - order passed by the DIT (Exemption) dated 15/02/2010 u/s 12AA(3) by which he cancelled the registration granted under Section 12AA retrospectively - Leave granted - Tagged with another case.


  • 2018 (8) TMI 991

    Assessment u/s 153A - Additions u/s 68 - statements made by the assessee s Directors in the course of search under Section 132. - SLP admitted - Tagged with another case.


  • 2018 (8) TMI 931

    Reopening of assessment - allowability of interest income u/s 80IA - power of AO to examine the issue which was not part of reason recorded for reopening of assessment - Held that - SLP is dismissed on the ground of low tax effect.


  • 2018 (8) TMI 930

    Condonation of delay in filing an appeal before the HC - delay due to pendency of an application u/s 254(2) of rectifying mistakes apparent from the record - Held that - SLP dismissed.


  • 2018 (8) TMI 929

    Deductible / Exempted income u/s 10(29) - depreciation to be excluded from the income or not - Held that - SLP is dismissed on the ground of delay as well as on merits.


  • 2018 (8) TMI 928

    Commencement of business - whether in case of an assessee, whose main object is to construct dam, canal, etc., the business commences only when the entire project for construction of dam, canal, etc. is complete, and not when the first brick was put ....... + More


  • 2018 (8) TMI 873

    Addition u/s 68 - share application money - primary burden of establishing the identity of the applicant, the genuineness of the transaction and the creditworthiness of the party - Held that - SLP dismissed.


  • 2018 (8) TMI 872

    Nature of amount received as award against damages for breach of contract - capital receipt or revenue receipt - Compensation of a settlement for loss of its bottling rights with Coca Cola Company, USA - Held that - SLP dismissed.


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