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Section 263 Revision invalid when assessment order merged with CIT(A)’s order

Case Name : CIT (E) Vs Slum Rehabilitation Authority (Bombay High Court)
Appeal Number : Income Tax Appeal No. 1359 of 2016
Date of Judgement/Order : 26/03/2019
Related Assessment Year : 2009-10
Courts : All High Courts (4810) Bombay High Court (892)

TDS U/s. 194J deductible on investigation charges paid by Bank on assessee’s behalf

Case Name : Addl. CIT Vs Hiravati Marine Products Pvt. Ltd. (ITAT Rajkot)
Appeal Number : ITA No. 947/Rjt/2010
Date of Judgement/Order : 05/03/2019
Related Assessment Year : 2007-2008
Courts : All ITAT (6099) ITAT Rajkot (22)

Reopening of assessment merely on Investigation Wing report without independent application of mind was invalid

Case Name : M/s. Key Components (P) Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA.No. 366/Del./2016
Date of Judgement/Order : 12/02/2019
Related Assessment Year : 2005-2006
Courts : All ITAT (6099) ITAT Delhi (1384)

Payment for ‘bandwith services’ not assessable as ‘royalty’ if assessee has no access to any equipment

Case Name : DCIT Vs M/s Reliance Jio Infocomm Ltd. (ITAT Mumbai)
Appeal Number : ITA No.936/Mum/2017
Date of Judgement/Order : 10/05/2019
Related Assessment Year : 2016-17
Courts : All ITAT (6099) ITAT Mumbai (1848)

DTAA cannot be overridden by a unilateral legislative amendment by one Country

Case Name : CIT (IT)­ Vs Reliance Infocomm Ltd (Bombay High Court)
Appeal Number : Income Tax Appeal No. 1395 of 2016
Date of Judgement/Order : 05/02/2019
Related Assessment Year :
Courts : All High Courts (4810) Bombay High Court (892)

Section 80IB(10) deduction cannot be denied for delay by Competent authority in issue of completion certificate

Case Name : Pr. CIT Vs  Dharti Enterprises (Bombay High Court)
Appeal Number : Income Tax Appeal No. 1096 of 2016
Date of Judgement/Order : 16/01/2019
Related Assessment Year : 2006-07
Courts : All High Courts (4810) Bombay High Court (892)

Section 244A(1) Interest on refund of excess self-assessment tax

Case Name : DCIT Vs Savita Oil Technologies Ltd. (ITAT Mumbai)
Appeal Number : I.T.A. No. 7620/Mum/2016
Date of Judgement/Order : 24/04/2019
Related Assessment Year : 2010-11
Courts : All ITAT (6099) ITAT Mumbai (1848)

Mere Book Entries not establish Genuineness of Expenditure

Case Name : Shri. P.K. Mohammed Vs The ACIT (ITAT Chennai)
Appeal Number : I.T.A. No.3169/CHNY/2018
Date of Judgement/Order : 30/05/2019
Related Assessment Year : 2013-14
Courts : All ITAT (6099) ITAT Chennai (259)

Bonus to director cannot be disallowed on mere suspicion of dividend distribution

Case Name : DCIT Vs M/s BMR Business Solutions Pvt. Ltd (ITAT Delhi)
Appeal Number : ITA No. 2990/DEL/2016
Date of Judgement/Order : 10/05/2019
Related Assessment Year : 2011-12
Courts : All ITAT (6099) ITAT Delhi (1384)

Project completion method cannot be rejected merely because ICAI guidelines prefer percentage completion method

Case Name : M/s Shanti Constructions Vs ITO (ITAT Agra)
Appeal Number : ITA No. 289/Agra/2017
Date of Judgement/Order : 16/05/2019
Related Assessment Year : 2012-13
Courts : All ITAT (6099) ITAT Agra (92)