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Reopening of assessment u/s 147 on the basis of ‘mesne profits’ which is likely to accrue in the future is valid?

Case Name : Commissioner Of Income Tax -VI Vs M/S. Uberoi Sons (Machines) Ltd (Delhi High Court)
Appeal Number : ITA 166/2006, ITA 168/2006, ITA 243/2006, ITA 778/2006
Date of Judgement/Order : 31/08/2012
Related Assessment Year :
Courts : All High Courts (13955) Delhi High Court (3377)
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Interest on debenture taxable on spread-over basis – SC

Case Name : Rakesh Shantilal Mardia, Ahmedabad Vs Deputy Commissioner of Income Tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 205 1 OF 2007
Date of Judgement/Order : 13/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

AO cannot make Transfer Pricing adjustment unless recommended by TPO

Case Name : Assistant Commissioner of Income-tax Vs Handy Waterbase India (P.) Ltd. (ITAT Chennai)
Appeal Number : IT Appeal No. 1429 (MDs.) OF 2012
Date of Judgement/Order : 18/09/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Chennai (858)
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Reversal of law by Supreme Court does not justify reopening

Case Name : Dy. Commissioner of Income Tax & Ors. Vs M/s. Simplex Concrete Piles (India) Limited (Supreme Court of India)
Appeal Number : Civil Appeal No. 2329 OF 2006
Date of Judgement/Order : 11/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

In case of gift burden is on assessee to prove financial capacity of Donor -SC

Case Name : Commissioner of Income Tax Vs P.R. Ganapathy & Anr. (Supreme Court of India)
Appeal Number : Civil Appeal No. 4653-4655 OF 2007
Date of Judgement/Order : 12/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Section 234D applies even to refunds granted prior to 1.6.2003

Case Name : The Commissioner of Income Tax Vs M/s. Indian Oil Corporation Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No. 2012 OF 2011
Date of Judgement/Order : 12/09/2012
Related Assessment Year :
Courts : All High Courts (13955) Bombay High Court (1882)
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Cessation of loan liability taken for capital purposes not taxable u/s. 41(1)

Case Name : The Commissioner of Income Tax Vs. M/s. Xylon Holdings Pvt. Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No. 3704 OF 2010
Date of Judgement/Order : 13/09/2012
Related Assessment Year :
Courts : All High Courts (13955) Bombay High Court (1882)
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Re-valuation of assets in books do not lead to income generation

Case Name : Moving Picture Company India Ltd. Vs Assistant Commissioner of Income-tax (ITAT Delhi)
Appeal Number : IT Appeal No. 210 (Delhi) of 2011
Date of Judgement/Order : 16/03/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Delhi (3706)
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No Disallowance u/s. 40(a)(ia) for shortfall in TDS deduction due to difference of opinion

Case Name : Income-tax Officer, Ward-11(4), Kolkata Vs Premier Medical Supplies & Stores (ITAT Kolkata)
Appeal Number : IT Appeal No. 1061 & 1062 (KOL.) OF 2010
Date of Judgement/Order : 28/10/2012
Related Assessment Year :
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Discharging debt / Interest due to bank by issuing share capital would not amount to payment u/s. 43B

Case Name : Income-tax Officer Vs Glittek Granites Ltd. (ITAT Kolkata)
Appeal Number : IT Appeal NO 1069 (KOL.) OF 2010
Date of Judgement/Order : 14/09/2012
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Kolkata (1035)
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