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Income Tax - Supreme Court - Case Laws

Showing 61 to 80 of 3766 Records

  • 2018 (7) TMI 1700

    Steps to file the process fee - Despite three opportunities since 2nd June, 2016, the Revenue has not taken any steps to file the process fee - Held that - There is a delay of 337 days in filing the Special Leave Petition which is not satisfactorily explained. - The Special Leave Petition is dismissed on the ground of delay........ + More


  • 2018 (7) TMI 1697

    Validity of assessment under Section 153A/143 - materials on record concluded that the so called incriminating materials, which were sought to be the basis for bringing the amounts to tax, were not really so - Held that - Delay condoned. - Leaving the question of law open, this special leave petition is dismissed on the ground of low tax effect........ + More


  • 2018 (7) TMI 1696

    Unexplained foreign exchange forward contract - Tribunal holding that the notional loss on unexplained foreign exchange forward contract was in the nature of stock in trade capable of being valued at cost or market price - Held that - Leaving the question of law open, this special leave petition is dismissed on the ground of low tax effect........ + More


  • 2018 (7) TMI 1695

    Addition to the profit on sale of the Pent House - block assessment under Section 158BB - Held that - Delay condoned. Leaving the question of law open, this special leave petition is dismissed on the ground of low tax effect. - Pending application(s), if any, shall also stand disposed of........ + More


  • 2018 (7) TMI 1694

    Addition on account of long term capital gain - disallowing the claim u/s 54F as the assessee was having more than one residential house as on date of transfer of the original asset - merely an agreement or booking of flat is not the property ownership, it is only a claim over the property - Held that - Special Leave Petition is dismissed on the ground of low tax effect leaving the question of law open........ + More


  • 2018 (7) TMI 1693

    Grants receipt from the Govt. of NCT of Delhi for meeting revenue expenses, i.e. by way of ex-gratia payment upon voluntary retirement - Assessing Officer (AO) treated this receipt as income and sought to tax it - CIT(A) s interpretation of the payable entry with respect to this was that it was an outstanding liability vis-a-vis Govt. of NCT of Delhi and the Pension Trust vis-a-vis the assessee - Held that - Special Leave Petition is dismissed bo....... + More


  • 2018 (7) TMI 1692

    Entitlement to deduction under Section 80-IC - whether an undertaking or an enterprise (Unit) established after 7th January, 2003, carrying out substantial expansion within the specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits @ 100%, under Section 80-IC? - Held that - We do not find any ground to interfere with the impugned order in exercise of our power under Article 136 of the Constitution o....... + More


  • 2018 (7) TMI 1659

    Condonation of delay - removal of office objections - sufficient cause for condoning this enormous delay - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1654

    Maintainability of Petition - Amalgamation - scheme sanctioned by the Court - intervention by the Income Tax authorities on the ground that it would entail huge losses to the revenue Demand notice was issued u/s 166 of the IT Act - Held that - At the request of learned counsel for the appellant and by way of indulgence, last opportunity of one week is granted to file adequate number of spare copies. - However, it is made clear that in case adequa....... + More


  • 2018 (7) TMI 1653

    Rectification of mistake u/s 154 - Allowing the appeal of the assessee against the order of CIT(A) confirming the order passed by the Assessing Officer u/s.154 - addition u/s 14A - Held that - The Special Leave Petition is dismissed on the ground of delay as well as on merits........ + More


  • 2018 (7) TMI 1652

    Addition of Long Term Capital Gain - Assessing Officer applying the market value on the basis of the rate communicated by Ghazibad Development Authority of ₹ 5,700/- per sq. mtr as against the rate of ₹ 4,200/- sq. mtr. applied by the assessee? - Held that - Special Leave Petition is dismissed on the ground of delay as well as on merits........ + More


  • 2018 (7) TMI 1651

    Entitlement to deduction under Section 80-IC - whether an undertaking or an enterprise (Unit) established after 7th January, 2003, carrying out substantial expansion within the specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits @ 100%, under Section 80-IC? - Held that - Special Leave Petition is dismissed only on the ground of low tax effect leaving the question of law open........ + More


  • 2018 (7) TMI 1584

    Disallowance u/s.14A - Tribunal deleted addition relying on judgment in case of Commissioner of Income tax Ahmedabad IV v. Banaskantha Dist. Co. Op. Milk Producers Union Ltd 2014 (5) TMI 12 - GUJARAT HIGH COURT confirming the decision of the Tribunal - Held that - SLP dismissed......... + More


  • 2018 (7) TMI 1583

    Trading addition - rejection of books of accounts - Held that - Learned Additional Solicitor General seeks leave to withdraw this petition in view of a recent circular of 11th July, 2018. - The special leave petition is dismissed as withdrawn........ + More


  • 2018 (7) TMI 1517

    Additions u/s 68 - unexplained share application money - ITAT deleted the additions - revenue contended that the share applications alongwith premium were merely accommodation entries and the identity, genuineness and creditworthiness of the applicants was not proved. - Additions u/s 69B - commission payment made for obtaining accommodation entry - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1516

    Exemption under Section 10(23C)(vi) - exemption was denied holding that the assessee did not satisfy the condition contained in Section 10(23C)(vi) of the Act to the effect that it was existing solely for educational purposes and not for purposes of profit - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1515

    Addition u/s 69C - books of account seized during the search - rejection of books of accounts - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1514

    Claim as interest expenditure as business expenditure - interest on funds borrowed to purchase land which is part of inventory of the assessee company - purchase and holding of inventory item - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1513

    Disallowance of sum contributed to the trust registered u/s. 12AA and holding the said amount to be business expenditure - the expenses actually given in donation to the trust was to be with the requirement of trust for the benefit and betterment of quality of milk to meet the health of the animals - Held that - SLP dismissed........ + More


  • 2018 (7) TMI 1460

    Validity of assessment u/s 153C - documents stated to have been recovered during the search which did not belong to the Assessee therefore, could not form the basis for initiating proceedings against the Assessee under Section 153C - Held that - SLP dismissed........ + More


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