Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22499 Results

If two views possible than AO should take the one favourable to Assessee

Case Name : Commissioner of Income Tax Vs DCM Limited (Delhi High Court)
Appeal Number : ITA No. 1266/2009
Date of Judgement/Order : 03/08/2011
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

Fees paid to a foreign company for rendering testing and certification services cannot be treated as income deemed to accrue or arise in India under Section 9(1)(vii) of the Income-tax Act

Case Name : Havells India Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A Nos. 1300/Del./2010
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Delhi (3706)
Become a Member to Download If you are already a member, Login here to access

Fees received by KPMG for assisting an Indian Company in acquisition of Sugar mills in Brazil is not Fees for Technical Services under the Income-tax Act

Case Name : ITO Vs Bajaj Hindustan Ltd. (ITAT Mumbai)
Appeal Number : I.T.A Nos. 63/MUM/09
Date of Judgement/Order : 12/08/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Income of non-resident attributed to its PE in India taxable as business profits; balance income not to be taxed as fee for technical services – ITAT Mumbai

Case Name : Nippon Keiji Kyokoi Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A Nos. 6329, 6330, 6331 of 2007
Date of Judgement/Order : 29/07/2011
Related Assessment Year : 2000- 01
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Expenditure incurred by the assessee-company, incorporated for carrying out the business of the BPO, prior to the setting up of business, cannot be taken into account for computing the business income

Case Name : ITO Vs Omni Globe information Technologies India (P) Ltd. (ITAT Delhi)
Appeal Number : I.T.A Nos. 3465/D/09
Date of Judgement/Order : 29/04/2011
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Delhi (3706)
Become a Member to Download If you are already a member, Login here to access

ESOP Holding period to be reckoned from the date of exercise of option to buy shares and not from the earlier date of grant of options

Case Name : ACIT Vs Pramod H. Lele (ITAT Mumbai)
Appeal Number : I.T.A Nos. 4699/ Mum/2004
Date of Judgement/Order : 10/08/2011
Related Assessment Year : 1998-99
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Amendment brought to cast TDS liability on individuals and HUF u/s. 194C do not applies to AY 2007-08

Case Name : Shri Prashant H Shah Vs ACIT (ITAT Ahmedabad )
Appeal Number : I.T.A Nos. 17/AHD/2011
Date of Judgement/Order : 08/07/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
Become a Member to Download If you are already a member, Login here to access

Reassessment after four years on change of opinion not valid

Case Name : CIT, Chennai Vs M/s Simpson & Co. (Madras High Court)
Appeal Number : Appeal No. 550 of 2004
Date of Judgement/Order : 06/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)
Become a Member to Download If you are already a member, Login here to access

Provisions of Section 72A would be applicable only when ‘amalgamating company’ and not ‘amalgamated company’ has accumulated losses

Case Name : Wrigley India Private Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A Nos. 5224/Del./2010
Date of Judgement/Order : 05/08/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Delhi (3706)
Become a Member to Download If you are already a member, Login here to access

Reassessment not permissible if reasons recorded are merely change of opinion

Case Name : B. J. Services Company Middle East Ltd. and others Vs. DDIT (Uttarakhand High Court)
Appeal Number : Writ Petition No. 2197 of 2010 (M/S)
Date of Judgement/Order : 20/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Uttarakhand High Court (67)
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