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Income Tax - Supreme Court - Case Laws

Showing 81 to 100 of 3775 Records

  • 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

  • 2018 (7) TMI 1459

    Rejecting books of accounts of the assessee - assessee has adapted the Project Completion Method for purpose of accounting of its income from building development activity - Held that - Since the tax effect involved in this matter is below the limit fixed in the Circular No.3/2018 dated 11th July, 2008, we are not inclined to interfere with the impugned order passed by the High Court........ + More

  • 2018 (7) TMI 1458

    Deduction under section 80IB - A, B, C, D and E buildings are constructed on a plot admeasuring 2.36 acres and if 2.36 acres of land is proportionately divided between five buildings, the land pertaining to the E building would be less than one acre and, hence, deduction under section 80IB( 10) cannot be allowed - Does the respondent assessee satisfy the condition (b) of Section 80IB(10) of the Act which requires the project claiming the deductio....... + More

  • 2018 (7) TMI 1457

    Bogus purchases - liability outstanding against purchases which were not genuine but bogus - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1456

    Reopening of assessment - Addition of bogus purchases and export sales under Section 68 - reopening on the basis of a report of the Directorate of Revenue Intelligence ( DRI ) - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1455

    Addition u/s 68 - whether the ITAT was justified in confirming the order of the Commissioner of Income Tax (Appeals) which deleted the addition u/s 68 only on the ground that the payments to the creditors have been made by the Assessee in the subsequent years - The fact remains that the explanation offered by the Assessee regarding repayment to the creditors in subsequent years was accepted by the Revenue - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1454

    Claim of deduction under section 35(2AB) - research and development facility set up by the assessee was approved by the prescribed authority and necessary approval was granted in the prescribed format - Held that - Special Leave Petition is dismissed leaving the question of law open. Pending applications, if any, stand disposed of........ + More

  • 2018 (7) TMI 1453

    Capital gain computation - Value of sale consideration - Held that - Special Leave Petition is dismissed on the ground of low tax effect........ + More

  • 2018 (7) TMI 1452

    Capital gain on transfer of converted shares - partnership firm - contention of Assessees that share were converted into stock in trade thus no capital gain - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1451

    Purchases of rice bran as bogus - ITAT was justified in accepting the purchases to be genuine and not bogus is a matter of fact only - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1353

    Deduction u/s 10AA - proof of manufacturing activity - Held that - No merit in this petition. The Special Leave Petition is accordingly dismissed........ + More

  • 2018 (7) TMI 1352

    Computation of exemption u/s 10A - sight consultancy services expenses, Telecommunication expenses, travel expenses, expenses borne by the customers of the Assessee Company on behalf of the Assessee Company need to be reduced from Total Turnover while computing exemption - ITAT allowed the claim as relying on HC decision against which there is a pending of Special Leave Petition before the Apex Court - Held that - SLP dismissed........ + More

  • 2018 (7) TMI 1351

    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 - SLP dismissed........ + More

  • 2018 (7) TMI 1350

    Exemption u/s 11 - proof of charitable activities - Held that - Special Leave Petitions are accordingly dismissed....... + More

  • 2018 (7) TMI 1349

    Exemption u/s 11 - allowability of expenses incurred for religious purposes - Income from property held for charitable or religious purposes - Held that - SLP dismissed........ + More

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