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Transfer pricing- Tribunal provides guidance on recovery of pre-commencement costs

Case Name : M/S Convergys Information Management (India) (F) Ltd. Vs. DCIT [ITA No. 299/Hl/2009]
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Hyderabad (630)
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B/F business losses can be set off against other sources of income which are in the nature of business income, though chargeable to tax under another head of income

Case Name : Gagan Trading Co. Ltd Vs. DCIT (ITAT Mumbai)
Appeal Number : (ITA No. 678/Mum/07)
Date of Judgement/Order : 18/02/2011
Related Assessment Year : 2003- 2004
Courts : All ITAT (14953) ITAT Mumbai (3584)

Non-issue of s. 143(2) notice renders s. 147 assessment order invalid

Case Name : UKT Software Technologies Vs. ITO (ITAT Delhi)
Appeal Number : ITA No. 5293 & 5294/Del/2010
Date of Judgement/Order : 11/02/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Delhi (3706)
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Proviso to Section 14A bars reassessment but not original assessment on the basis of the retrospective amendment

Case Name : Honda Siel Power Products Ltd Vs. DCIT (Delhi High Court)
Appeal Number : Writ Petition (Civil) No. 9036 of 2007
Date of Judgement/Order : 14/02/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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After receipt of return in response to notice under Section 148, it shall be mandatory for AO to serve a notice on assessee under section 143(2) assigning reason therein.

Case Name : CIT Vs. Rajeev Sharma (Allahabad High Court)
Appeal Number : Appeal No: ITA No. 19 of 2004
Date of Judgement/Order : 24/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)

Definition of export turnover given in Explanation 2 to sec. 10A excludes freight & insurance

Case Name : CIT Vs. Gem Plus Jewellery India Ltd. (Bombay High Court)
Appeal Number : Appeal No: ITA No. 2426 of 2009
Date of Judgement/Order : 23/06/2010
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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India–Netherlands DTAA-Mere provision of a dredger on dry lease for carrying out dredging activity in India does not result in assessee having a PE

Case Name : DDIT Vs. Nederlandsche Overzee Baggermaatschappiji (ITAT Mumbai)
Appeal Number : Appeal No: ITA Nos. 8352/Mum/2004
Date of Judgement/Order : 14/05/2010
Related Assessment Year : 1999- 2000
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Powers under section 254(2) cannot be exercised for reviewing a considered and conscious decision on grounds which are inherently subjective and capable of debate and discussion on adoption of one view or the other

Case Name : Equest India Private Limited Vs. DCIT (ITAT Mumbai)
Appeal Number : Appeal No: MA No. 734/Mum.08
Date of Judgement/Order : 31/05/2010
Related Assessment Year :
Courts : ITAT Mumbai (3584)

Once commissioner/brokerage is credited in P&L account of assessee broker and entire debit balance including principal and brokerage is found irrecoverable and is written off in books by assessee, same can be allowed as bad debt allowable u/s 36(1)(vii)

Case Name : Madhur Shares & Stock Pvt. Ltd. Vs. ACIT (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA Nos. 615/Ahd/2005 and 704/Ahd/2005
Date of Judgement/Order : 31/05/2010
Related Assessment Year : 2001- 02
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Without rejecting books of account regularly maintained, addition cannot be made only on basis of DVO’s report

Case Name : Rajhans Builders Vs. DCIT (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA Nos. 3172 & 3288/Ahd/2009
Date of Judgement/Order : 04/06/2010
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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