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Transfer Pricing Law for user of foreign trademarks & advertisement expenditure laid down

Case Name : Maruti Suzuki India Vs. ACIT (Delhi High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13958) Delhi High Court (3377)

Section 50C should be applied only on the date of sale agreement and not on the date of actual registration of conveyance deed

Case Name : Koduru Satya Srinivas & Anr. Vs ACIT (ITAT Vishakapatnam)
Appeal Number : ITA No. 556 and 557/Vizag/2008
Date of Judgement/Order : 02/07/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Visakhapatnam (139)
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Business Profits of Permanent Establishment (PE) not taxable on gross basis as Fees for Technical Services

Case Name : Rio Tinto Technical Services Vs DCIT (ITAT Delhi)
Appeal Number : ITA Nos. 3399/Del/2002
Date of Judgement/Order : 19/03/2010
Related Assessment Year : 1999- 2000
Courts : All ITAT (14957) ITAT Delhi (3708)
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Capital gain on sale of assets of Permanent Establishment (PE) is taxable in India even when PE ceased to exist

Case Name : Cartier Shipping Co. Ltd., Cyprus Vs. DDIT (ITAT Mumbai)
Appeal Number : ITA No. 3036/Mum/07]
Date of Judgement/Order : 07/06/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
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Unabsorbed depreciation of AYs 1997-98 to 2001-02 not eligible for relief granted by amended s. 32(2) in AY 2002-03- Special Bench Reverses S. 32 Depreciation Law

Case Name : DCIT Vs. Times Guaranty (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Whenever assessee incurs expenditure for repair and maintenance of a building taken on lease for carrying on its business activity, it has to be allowed u/s 30(a)(i) provided same does not fall in capital field

Case Name : DCIT Vs Chaya Lakshmi Creations (P.) Ltd. (ITAT Hyderabad)
Appeal Number : ITA Nos. 250 to 252/Hyd/2010
Date of Judgement/Order : 30/06/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Hyderabad (630)
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Reimbursable expenditure cannot form part of fee payable for technical services under Indo-US DTAA

Case Name : ACIT Vs Louis Berger International Inc. (ITAT Hyderabad)
Appeal Number : ITA No. 1073 & 1074/Hyd/2004
Date of Judgement/Order : 30/06/2010
Related Assessment Year :
Courts : All ITAT (14957) ITAT Hyderabad (630)
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Expenditure in the nature of reimbursement cannot fall within the purview of fees for technical services

Case Name : ACIT Vs. Louis Berger International Inc. (ITAT Hyderabad)
Appeal Number : ITA.No. 1073/Hyd/2004
Date of Judgement/Order : 30/06/2010
Related Assessment Year : 2000- 2001
Courts : All ITAT (14957) ITAT Hyderabad (630)
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Where assessee files its return u/s 44AD, it is not under obligation to explain individual entry of cash deposit

Case Name : CIT Vs. Surinder Pal Anand (Punjab & Haryana High Court)
Appeal Number : Appeal No: ITA No. 156 of 2010
Date of Judgement/Order : 29/06/2010
Related Assessment Year :
Courts : All High Courts (13958) Punjab and Haryana HC (457)
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Special Bench judgement in Topman Exports reversed

Case Name : Top man Exports Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 5769/Mum/2006
Date of Judgement/Order : 06/11/2006
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
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