Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22499 Results

Depreciation allowed on intangible assets acquired on or after 1st April, 1998 – Expenditure on acquiring database cannot be claimed as revenue expenditure

Case Name : ACIT Vs American Express Services India Ltd. (ITAT Mumbai)
Appeal Number : I.T.A No. 4106/ Mum/2007
Date of Judgement/Order : 03/02/2012
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Assessee to whom DTAA applies, the provisions of Income Act shall applied to the extent they are more beneficial to the assessee

Case Name : M/s Intelsat Corporation Vs. Assistant Director of Income Tax (ITAT Delhi)
Appeal Number : ITA No. 5393/Del/2011
Date of Judgement/Order : 02/02/2012
Related Assessment Year : 2008- 09
Courts : All ITAT (14953) ITAT Delhi (3706)
Become a Member to Download If you are already a member, Login here to access

Loss from windmill business can be set off against other heads of income

Case Name : DCIT Vs. M/s. Bellad & Co. (ITAT Bangalore)
Appeal Number : ITA No. 294(Bang)/2011
Date of Judgement/Order : 02/02/2012
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Bangalore (1081)
Become a Member to Download If you are already a member, Login here to access

Bank Guarantee Commission not liable to TDS U/s. 194H as it is is not a transaction between principal and agent

Case Name : Kotak Securities Limited Vs. Dy. Commissioner of Income Tax TDS Circle 2(1) (ITAT Mumbai)
Appeal Number : ITA No. 6657/Mum/11
Date of Judgement/Order : 03/02/2012
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Once tax has not been deducted and even if such tax has been paid by the deductee, disallowance u/s.40[a][ia] can still be made.

Case Name : Asst./ Dy. Commr. of Income Tax (LTU) Vs. DICGC Ltd. (ITAT Mumbai)
Appeal Number : I.T.A. Nos. 2361 & 2524/Mum/2011
Date of Judgement/Order : 03/02/2012
Related Assessment Year : 2007- 08 & 2008- 09
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

For section115JA/JB Deduction U/s. 80HHC to be computed with reference to the net profits in the profit and loss account – SC

Case Name : Al-Kabeer Exports Ltd Vs. CIT (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Civil) No(s). 32274/2010
Date of Judgement/Order : 03/02/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)
Become a Member to Download If you are already a member, Login here to access

It is not permissible for the executing authority to look beyond the order it is required to execute

Case Name : Oriental Bank of Commerce Vs. DCIT (Delhi High Court)
Appeal Number : ITA No. 1138/2011
Date of Judgement/Order : 30/01/2012
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Assessee has right to plan its affairs in such manner which may result in payment of least tax possible

Case Name : CIT Vs. Rajan Nanda (Delhi High Court)
Appeal Number : ITA No. 400/2008
Date of Judgement/Order : 16/12/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

No Penalty for wrong / non furnishing of PAN in TDS return if Asseee files later revised return with Correct PAN

Case Name : ITO (TDS) Vs. Bharat Electronics Ltd. (ITAT Chandigarh)
Appeal Number : ITA No. 743/Chandi/2011
Date of Judgement/Order : 20/09/2011
Related Assessment Year : 2009- 10
Courts : All ITAT (14953) ITAT Chandigarh (315)
Become a Member to Download If you are already a member, Login here to access

Hire-Purchase – In absence of bifurcation of EMIs into principal & interest indexing system of accounting is valid

Case Name : Sri Chakra Financial Services Limited Vs The Commissioner of Income-tax (Andhra Pradesh High Court)
Appeal Number : I.T.T.A. No. 10 of 2000
Date of Judgement/Order : 07/02/2012
Related Assessment Year :
Courts : All High Courts (13956) Andhra Pradesh HC (221)
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