Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22504 Results

Capital gains on transfer of tenancy right, not being in the nature of land or building or both, cannot attract provisions of S. 50C

Case Name : Kishori Sharad Gaitonde Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 1561/M/09
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

There must be a valid and acceptable basis for making a departure from Hierarchical Discipline while implementing fiscal legislation

Case Name : Mc Kinsey & Company Inc, United States Vs. Union of India (Bombay High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Bombay High Court (1883)

Non-examination of issue by AO does not per se make assmt order prejudicial to interests of revenue for S. 263 revision

Case Name : The Institute of Chartered Accountants of India Vs. Director of Income Tax (ITAT Delhi)
Appeal Number : ITA No. 1853/Del/2010
Date of Judgement/Order : 18/10/2010
Related Assessment Year : 2005- 06
Courts : All ITAT (14957) ITAT Delhi (3708)
Become a Member to Download If you are already a member, Login here to access

For an asset intensive industry, the appropriate Profit Level Indicator

Case Name : ACIT Vs. Fiat India Pvt. Ltd. (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Arm’s length price should be based on the functional and asset profile of the company

Case Name : ITO Vs. Zydus Altana Healthcare Pvt. Ltd. (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Prescribed methods to be followed for ALP determination and interest on outstanding trade balances not the same as interest on loan

Case Name : Nimbus Communications Ltd Vs. ACIT (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Provision made for bad and doubtful debts to be included in the ‘Book Profit’ for the purpose of MAT

Case Name : ADIT (Int. Tax) Vs. Bank International Indonesia (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

No Penalty for bonafide difference of opinion in selection of transfer pricing method

Case Name : ACIT Vs. Firmenich Aromatics (India) Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 4654/Mum/2009
Date of Judgement/Order : 17/05/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Comparables should be selected after detailed analysis and any adjustment to ALP can be made only on the basis of firm calculation and back-up data

Case Name : ACIT Vs. Vedaris Technologies (Pvt.) Ltd. (ITAT Delhi)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

Reassessment beyond four years on the basis of retrospective amendment not justified

Case Name : Sadbhav Engineering Ltd. Vs. DCIT (OSD) (Gujarat High Court)
Appeal Number : Special Civil Application No. 5846 & 5847 of 2010
Date of Judgement/Order : 20/07/2010
Related Assessment Year :
Courts : All High Courts (13958) Gujarat High Court (1140)
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