Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22499 Results

Once the refund becomes due, the interest is payable as per the provisions of section 244A of the Income Tax Act, 1961

Case Name : ADIT Vs Taj TV Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 413 (MUM.) of 2008
Date of Judgement/Order : 28/01/2011
Related Assessment Year : 2003-04 and 2004-05
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars

Case Name : ADIT Vs Fidelity Management Trust Co (ITAT Mumbai)
Appeal Number : ITA Nos. 1617 to 1620 (MUM.) of 2010
Date of Judgement/Order : 29/04/2011
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

The monetary limit provided by Board Circular dated 27 March 2000 applies even to old references which are still pending and are undecided

Case Name : The Commissioner Of Income Tax Vs Kewalchand Pratapchand (Madhya Pradesh High Court)
Appeal Number : ITR No. 38/98
Date of Judgement/Order : 24/02/2011
Related Assessment Year :
Courts : All High Courts (13956) Madhya Pradesh HC (176)

Validity of charge created against the property by mortgaging the property in favour of financial institutions by the borrower Assessee during pendency of any of the proceedings under the Income-tax Act, 1961

Case Name : TRO Vs Industrial Finance Corpn. of India and Ors. (Gujarat High Court)
Appeal Number : Special Civil Application No. 3786 of 2010 with Special Civil Application No. 6961 of 2010
Date of Judgement/Order : 22/06/2011
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)

Tonnage tax scheme in respect of a qualifying ship cannot be denied merely because it is used for transportation of cargo between Indian ports which are connected by rail / road

Case Name : ACIT Vs West Asia Maritime Ltd. (ITAT Chennai)
Appeal Number : ITA Nos. 1195(Mds)/2010
Date of Judgement/Order : 01/07/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Chennai (858)
Become a Member to Download If you are already a member, Login here to access

AO should include fictitious transactions in block Assessment instead of regular Assessment

Case Name : Dheeraj Construction and Industries Ltd. Vs CIT (Calcutta High Court)
Appeal Number : I.T.A. No. 218 of 2001
Date of Judgement/Order : 01/07/2011
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

When additions not made in respect of ground for which reassessment is resorted to, no other additions can be made in the course of such reassessment proceedings

Case Name : Power Pack Conductors Vs ITO (ITAT Mumbai)
Appeal Number : ITA Nos.7900 & 7901/ Mum/2010
Date of Judgement/Order : 03/03/2011
Related Assessment Year : 2000-01 & 2001-2002
Courts : All ITAT (14953) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Section 197A(1A) merely requires a declaration to be filed by the payee of the interest, and once it is filed the payer not liable to deduct TDS therefrom under s 194A and no disallowance can be made under s 40(a)(ia)

Case Name : Vipin P. Mehta Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 3317 (Mum.) of 2010
Date of Judgement/Order : 20/05/2011
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

Merely because assessee failed to prove the gift in the manner required by the department, it is not possible to conclude that assessee concealed her income

Case Name : CIT Vs Kokilaben A Shah (Gujarat High Court)
Appeal Number : Tax Appeal No. 496 of 2010
Date of Judgement/Order : 22/06/2011
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
Become a Member to Download If you are already a member, Login here to access

Marketing and reservation charges are not Royalty or FIS and they are in the nature of business income and since the assessee does not have a PE in India, the same are not taxable in India

Case Name : Six Continents Hotels Inc. Vs DCIT (ITAT Mumbai)
Appeal Number : IT (Appeal) Nos. 3618 and 3619 (Mum.) of 2008
Date of Judgement/Order : 11/05/2011
Related Assessment Year : 2003-04 and 2004-05
Courts : All ITAT (14953) ITAT Mumbai (3584)
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