Sponsored
    Follow Us:

Filter Judiciary

Found 22499 Results

Deduction u/s 10A allowable where HR Services were provided in the process of providing customized electronic data was exported to USA

Case Name : M.L. Outsourcing Services Pvt. Ltd. Vs. ITO (ITAT Delhi)
Appeal Number : ITA Nos. 1204/Del/11
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Delhi (3706)
Become a Member to Download If you are already a member, Login here to access

Compounding of offence is impermissible after the filing of the complaint, or where the person has already been convicted by a competent court

Case Name : Anil Batra Vs Chief Commissioner of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) No. 4673/2010
Date of Judgement/Order : 27/07/2011
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

Whether when the assessee is engaged in the travel business, income can be said to have accrued only after the customer boards for the cruise and departs or immediately after the ticket is booked?

Case Name : Commissioner of Income Tax Vs Gautam R. Chadha (Delhi High Court)
Appeal Number : ITA No. 310/2009
Date of Judgement/Order : 27/07/2011
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

For the Purpose of sub-section 14(c) of s. 80-IB term ‘begins to manufacture or produce articles or things’ means the manufacture or production for the purpose of commerce and not for the purpose of testing

Case Name : Teracom Ltd. Vs ACIT (Bombay High Court)
Appeal Number : Tax Appeal No. 4 of 2011
Date of Judgement/Order : 21/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)

B/F business loss , unabsorbed depreciation and loss incurred by a non-eligible unit shall not be adjusted while computing the profit eligible for relief u/s. 10A of the Income Tax Act

Case Name : CIT Vs. Yokogawa India Ltd (Karnataka High Court)
Appeal Number : ITA No. 78 of 2011
Date of Judgement/Order : 09/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
Become a Member to Download If you are already a member, Login here to access

Presence of a profit motive cannot lead to a conclusion that the transaction has been entered into as an adventure in the nature of trade ; Profit on Sale of TDR held as Capital Gain

Case Name : ACIT Vs S.K.M. Construction Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA Nos. 6272/Mum/2009
Date of Judgement/Order : 30/06/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

When assessee mistakenly offers to tax interest income and also pays tax on such income, assessee should make rectification and /or waiver petition

Case Name : Housing and Urban Dev Corp Ltd. Vs JCIT (Supreme Court of India)
Appeal Number : Special Leave to Appeal (Civil) No(s). 12002/2011
Date of Judgement/Order : 11/07/2011
Related Assessment Year :
Courts : Supreme Court of India (2373)

When the assessee does not get exclusive right over the technical knowhow and the trade mark, the royalty paid is revenue expenditure

Case Name : CIT Vs G4S Securities System (India) Private Limited (Delhi High Court)
Appeal Number : ITA No. 1943/2010, 763/2011
Date of Judgement/Order : 11/07/2011
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

Benefit of s 43B(a) cannot be denied to the assessee on the ground that the excise duty was paid in advance in accordance with the mercantile system of accounting

Case Name : Paharpur Cooling Towers Ltd. Vs CIT (Calcutta High Court)
Appeal Number : I.T.A. No. 2 of 2004
Date of Judgement/Order : 15/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
Become a Member to Download If you are already a member, Login here to access

No Tax On Supply Profits Despite Permanent Establishment in India – AAR

Case Name : Re. LS Cable Limited Vs DIT (AAR)
Appeal Number : A.A.R. Nos. 858- 861 of 2009
Date of Judgement/Order : 26/07/2011
Related Assessment Year :
Courts : Advance Rulings (3746)
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