Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22494 Results

No Penalty u/s 271(1)(c) on debatable issues, estimations, change in accounting method / income Head & preponment of taxable income

Case Name : M/s Parinee Developers Pvt. Ltd. Vs ACIT (ITAT Mumbai)
Appeal Number : Income Tax (Appeal) No. 6772 of 2013
Date of Judgement/Order : 11/09/2015
Related Assessment Year : 2009-2010
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Gross receipts will not include service tax while calculating presumptive income u/s 44BB

Case Name : Director of Income Tax & Principal CIT Vs Mitchell Drilling International Pvt. Ltd. (Delhi High Court)
Appeal Number : Income ax (Appeal) No. 403 of 2013 and 384 of 2015
Date of Judgement/Order : 28/09/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Education Society can claim depreciation in respect of assets, cost of which is claimed by them as application

Case Name : M/s. Kamineni Educational Society Vs Joint DIT (Exemptions) (ITAT Hyderabad)
Appeal Number : ITA. No. 1099 & 1100/Hyd/2015
Date of Judgement/Order : 23/10/2015
Related Assessment Year : 2011-2012 & 2012-2013
Courts : All ITAT (14952) ITAT Hyderabad (630)
Become a Member to Download If you are already a member, Login here to access

Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred

Case Name : DCIT Vs M/s Scooters India Ltd. (ITAT Lucknow)
Appeal Number : Income Tax (Appeal) No. 575, 576, 625 and 626 of 2012, 203 of 2013
Date of Judgement/Order : 11/06/2015
Related Assessment Year : 2004-05
Courts : All ITAT (14952) ITAT Lucknow (120)
Become a Member to Download If you are already a member, Login here to access

Principle of consistency applies if facts and circumstances are same

Case Name : JCIT Vs M/s Super House Leather Ltd. (ITAT Lucknow)
Appeal Number : Income Tax (Appeal) No. 127 of 2012
Date of Judgement/Order : 11/06/2015
Related Assessment Year : 2007-08
Courts : All ITAT (14952) ITAT Lucknow (120)
Become a Member to Download If you are already a member, Login here to access

Transfer of capital assets not completes if Terms & Conditions of agreement not performed by both parties

Case Name : ITO Vs Alok Mukherjee (Individual) (ITAT Jaipur)
Appeal Number : Income tax (Appeal) nos. 862, 872,887 & 888 of 2012 and 871 of 2013
Date of Judgement/Order : 21/10/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Jaipur (448)
Become a Member to Download If you are already a member, Login here to access

Non TDS deduction disallowance not sustainable if payee discharges his tax liability

Case Name : Kurian Ulahannan Moothukuzhiyil Vs ITO (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 2524 /Ahd/2014
Date of Judgement/Order : 21/10/2015
Related Assessment Year : 2010-11
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
Become a Member to Download If you are already a member, Login here to access

In absence of any material change revenue cannot take a view different from earlier view

Case Name : M/s. Bajrang Wire Products (India) Pvt. Ltd. Vs The Addl. CIT (ITAT Jaipur)
Appeal Number : ITA Nos. 138/JP/2014
Date of Judgement/Order : 21/10/2015
Related Assessment Year : 2008-09
Courts : All ITAT (14952) ITAT Jaipur (448)
Become a Member to Download If you are already a member, Login here to access

To avail Section 32(2) depreciation claim it’s not necessary that business carried on in following previous year

Case Name : The Serendipity Apparels Pvt. Ltd. Vs CIT (ITAT pune)
Appeal Number : ITA. No. 1244/Ahd/2014
Date of Judgement/Order : 21/10/2015
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Pune (714)
Become a Member to Download If you are already a member, Login here to access

In absence of any unilateral or bilateral w/off, no addition sustainable on account of cessation of liability

Case Name : M/s Brothers Pharma Pvt. Ltd. Vs ITO (ITAT Jaipur)
Appeal Number : Income tax (Appeal) no.635 of 2012
Date of Judgement/Order : 21/10/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Jaipur (448)
Become a Member to Download If you are already a member, Login here to access

Latest Posts

View All Posts
Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031