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Sec. 153C Addition cannot be made merely based on Dumb documents

Case Name : ITO Vs Kranti Impex Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 1229/Mum/2013
Date of Judgement/Order : 28/02/2018
Related Assessment Year : 2004-05
Courts : All ITAT (5469) ITAT Mumbai (1695)

Rice mill Lease rentals taxable as Income from other sources

Case Name : Kanyaka Parameswari Rice Mill Vs ITO (ITAT Visakhapatnam)
Appeal Number : ITA No.71/Vizag/2015
Date of Judgement/Order : 25/04/2018
Related Assessment Year :
Courts : All ITAT (5469) ITAT Visakhapatnam (54)

Validity of scrutiny assessment- Notice issued U/s. 143(2) based on original Vs revised return

Case Name : M/s Padmini Products Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No.527/Bang/2016
Date of Judgement/Order : 03/01/2017
Related Assessment Year : 2012-13
Courts : All ITAT (5469) ITAT Bangalore (267)

Mere affidavits of CAs not sufficient to Condone Delay in Filing Appeal

Case Name : M/s. Astec Lifesciences Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 955/Mum/2016
Date of Judgement/Order : 5/10/2018
Related Assessment Year : 2009-10
Courts : All ITAT (5469) ITAT Mumbai (1695)

Transfer Pricing- AMP expenses-Brand promotion vis-a-vis product promotion

Case Name : Nivea India Pvt. Ltd Vs ACIT (ITAT Mumbai)
Appeal Number : I.T.A./7744/Mum/2012
Date of Judgement/Order : 21/03/2018
Related Assessment Year : 2008-09 to 2012-13
Courts : All ITAT (5469) ITAT Mumbai (1695)

Write-Off of Donations & Fixed Assets is Application of Funds

Case Name : Apne Aap Women Worldwide (India) Trust Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No.7373/Mum/2016
Date of Judgement/Order : 3/10/2018
Related Assessment Year : 2012-13
Courts : All ITAT (5469) ITAT Mumbai (1695)

Compensation for ‘loss of source of income’ is a capital receipt

Case Name : DCIT Vs Rishabh Infrastructure Pvt. Ltd. (ITAT Raipur)
Appeal Number : ITA No. 157/RPR/2014
Date of Judgement/Order : 23/10/2018
Related Assessment Year : 2011-12
Courts : All ITAT (5469) ITAT Raipur (9)

Purchase & Sale of Group Company share cannot be treated Bogus if same was done to book loss and off-set capital gains

Case Name : The ACIT Vs M/s. R J Corp. Ltd. (ITAT Delhi)
Appeal Number : ITA.No.3661/Del./2014
Date of Judgement/Order : 01/10/2018
Related Assessment Year : 2009-10
Courts : All ITAT (5469) ITAT Delhi (1243)

Making of a statutory claim U/s. 54/54F cannot be said to be concealment of particulars of income

Case Name : CIT Vs D. Harindran (Madras High Court)
Appeal Number : T.C. (A) No.360 of 2018
Date of Judgement/Order : 10/07/2018
Related Assessment Year : 2011-12
Courts : All High Courts (4379) Madras High Court (337)

Appraisal report cannot substitute requirement of recording of satisfaction in case of persons searched

Case Name : Shri Anil Agarwal Vs ACIT (ITAT Indore)
Appeal Number : I.T.A.(SS) No.213, 214 &215/Ind/2015
Date of Judgement/Order : 16/11/2016
Related Assessment Year : 1999-2000
Courts : All ITAT (5469) ITAT Indore (35)