Sponsored
    Follow Us:

Filter Judiciary

Found 22494 Results

Rule 8D(2)(ii) & (iii) not applies to shares held as stock-in-trade but S. 14A applies

Case Name : Deputy Commissioner of Income Tax Vs Gulshan Investment Co. Ltd. (ITAT Kolkata)
Appeal Number : IT Appeal No. 666 (Kol.) of 2012
Date of Judgement/Order : 11/03/2013
Related Assessment Year : 2008- 09
Courts : All ITAT (14952) ITAT Kolkata (1035)
Become a Member to Download If you are already a member, Login here to access

Forfeiture of bank guarantee is compensatory in nature & allowable

Case Name : The Commissioner of Income Tax- 9 Vs M/s. Regalia Apparels Pvt. Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal Lodging No. 88 Of 2013
Date of Judgement/Order : 07/03/2013
Related Assessment Year :
Courts : All High Courts (13952) Bombay High Court (1882)

Capital Gain from shares cannot be treated unexplained if sale of shares not proved bogus

Case Name : Commissioner of Income-tax Vs Udit Narain Agrawal (Allahabad High Court)
Appeal Number : IT Appeal No. 560 of 2009
Date of Judgement/Order : 12/12/2012
Related Assessment Year :
Courts : All High Courts (13952) Allahabad High Court (800)
Become a Member to Download If you are already a member, Login here to access

ITAT upheld addition for stock difference as per books and in Statement submitted to Banks

Case Name : M/s. Estee Exports Pvt. Ltd. Vs. ITO (ITAT Kolkata)
Appeal Number : IT Appeal No. 424 (Kol.) of 2012
Date of Judgement/Order : 09/08/2012
Related Assessment Year : 2006- 07
Courts : All ITAT (14952) ITAT Kolkata (1035)
Become a Member to Download If you are already a member, Login here to access

Cash deposit directly into the account of the creditor do not absolve Assessee from clutches of S. 40(A)(3)

Case Name : Commissioner of Income Tax Vs M/s. Venkatadhri Constructions (Madras High Court)
Appeal Number : TC (A) Nos. 122 Of 2003
Date of Judgement/Order : 29/06/2012
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

If there is no failure on the part of assessee to disclose income, there was no escapement of income

Case Name : CIT Vs. Bhushan Capital and Credits Services Ltd. (Delhi High Court)
Appeal Number : ITA No. 751/2011
Date of Judgement/Order : 01/02/2013
Related Assessment Year :
Courts : All High Courts (13952) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

S. 245D Settlement Commission can decide application on the basis of a summary inquiry

Case Name : Vishnubhai Mafatlal Patel Vs Assistant Commissioner Of Income Tax & 1 (Gujarat High Court)
Appeal Number : Special Civil Application Nos. 12060, 12061 & 12063 of 2012
Date of Judgement/Order : 04/12/2012
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

Deduction u/s. 80-IA(8) has nothing to do with fixing of tariff rate for supply of power to consumer

Case Name : The Commissioner of Income Tax- ­10 Vs M/s. Reliance Energy Ltd. (Bombay High Court)
Appeal Number : IT Appeal No. 6792 Of 2010
Date of Judgement/Order : 26/11/2012
Related Assessment Year :
Courts : All High Courts (13952) Bombay High Court (1882)
Become a Member to Download If you are already a member, Login here to access

Retrospective amendment in clarificatory nature to existing tax incentive provision is not unconstitutional

Case Name : Katira Construction Ltd. Vs Union of India & 2 (Gujarat High Court)
Appeal Number : SPECIAL Civil Application no. 10828 to 10835, 10863, 10864, 11269, 11286 to 11288, 11312, 11781, 12184, 12233 to 12235, 13073 to 13076 of 2009
Date of Judgement/Order : 04/03/2013
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

Reassessment not valid if reasons recorded by AO were not sufficient ‘reasons to believe’

Case Name : The Commissioner of Income Tax- 3 Vs ICICI Bank Ltd. (Bombay High Court)
Appeal Number : IT Appeal No. 1237 of 2011
Date of Judgement/Order : 09/07/2012
Related Assessment Year :
Courts : All High Courts (13952) Bombay High Court (1882)
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