Sponsored
    Follow Us:

Filter Judiciary

Found 22494 Results

Compulsory acquisition of Land – Assessee not liable to deduct TDS u/s. 194LA on remittance to Competent Authority

Case Name : Metro Railway Kolkata Vs. Income Tax Officer (TDS) (ITAT Kolkata)
Appeal Number : IT Appeal Nos. 49 to 53 ( Kol. ) of 2012
Date of Judgement/Order : 26/03/2013
Related Assessment Year : 2005- 06 To 2009- 10
Courts : All ITAT (14952) ITAT Kolkata (1035)
Become a Member to Download If you are already a member, Login here to access

Exemption u/s 54F when the capital amount invested in two adjacent residential flats

Case Name : DCIT Vs Shri Vikas Oberoi (ITAT Mumbai)
Appeal Number : I.T.A. No. 4362/M/2011
Date of Judgement/Order : 20/3/2013
Related Assessment Year : 2002- 03
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Advertisement charges paid to Google & Yahoo not taxable as website cannot constitute a PE in India

Case Name : Income Tax Officer Vs. Right Florists Pvt Ltd (ITAT Kolkata)
Appeal Number : IT Appeal No. 1336 (Kol.) of 2011
Date of Judgement/Order : 12/04/2013
Related Assessment Year : 2005- 06
Courts : All ITAT (14952) ITAT Kolkata (1035)
Become a Member to Download If you are already a member, Login here to access

Rule 8D was not applicable in A.Y. 2006-07 for making disallowance U/s. 14A

Case Name : The Great Eastern Shipping Co. Ltd. Vs Addl. Commissioner of Income-tax (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 4507 & 4992 (Mum.) of 2011
Date of Judgement/Order : 14/09/2012
Related Assessment Year : 2006- 07
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Service tax liability, for which there was no receipt by assessee by year end, could not be disallowed U/s. 43B

Case Name : Dy. Commissioner of Income Tax – 8(2) Vs. M/s Ovira Logistics Pvt. Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 4567 & 4594 (Mum.) of 2011
Date of Judgement/Order : 31/10/2012
Related Assessment Year : 2007- 08
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

If only one comparable is considered to determine ALP, benefit of ± 5 percent as provided by proviso to S. 92C(2) will not be available

Case Name : General Atlantic Pvt Ltd Vs. The Dy Commr of Income Tax (ITAT Mumbai)
Appeal Number : IT Appeal No. 8914 (MUM.) Of 2010
Date of Judgement/Order : 31/01/2013
Related Assessment Year : 2006- 07
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Donation for scientific research is deductible even if payment on behalf of Assessee is been made by others

Case Name : Commissioner of Income Tax I Vs. M/s. Armour Consultants P. Ltd. (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 2 of 2010
Date of Judgement/Order : 01/03/2013
Related Assessment Year :
Courts : All High Courts (13952) Madras High Court (1762)
Become a Member to Download If you are already a member, Login here to access

Tribunal can rectify its order passed without giving sufficient opportunity of hearing

Case Name : Deputy Commissioner of Income-tax Vs Manu P. Vyas (Gujarat High Court)
Appeal Number : Speacial Civil Application No. 1159 of 2013
Date of Judgement/Order : 11/02/2013
Related Assessment Year :
Courts : All High Courts (13952) Gujarat High Court (1140)
Become a Member to Download If you are already a member, Login here to access

Review Petition admitted as assessments u/s. 158BC & 158BD were completed by same officer

Case Name : Commissioner of Income-tax Vs Dr. T.M. Kuriachan (Kerala High Court)
Appeal Number : Revision Petition No. 658 of 2012
Date of Judgement/Order : 12/09/2012
Related Assessment Year :
Courts : All High Courts (13952) Kerala High Court (909)

ALP cannot be determined arbitrarily, It must be by one of methods prescribed U/s. 92C, RW rule 10B

Case Name : M/s Greaves Cotton Limited Vs. The Income Tax Officer (ITAT Mumbai)
Appeal Number : IT Appeal No. 3103 (MUM.) Of 2011
Date of Judgement/Order : 08/02/2013
Related Assessment Year : 2003- 04
Courts : All ITAT (14952) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access
Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031