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Applicability of rule of limitation in respect of appeal filed after an inordinate delay without reasonable cause

Case Name : Foramer France Vs. DCIT (ITAT Delhi)
Appeal Number : ITA Nos. 3369 & 3370/Del/2007
Date of Judgement/Order : 17/10/2008
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

S. 41(1) applies only to trading liability not to other types of liabilities

Case Name : Govindbhai C. Patel Vs. DCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 1675/Ahd/2009
Date of Judgement/Order : 30/10/2009
Related Assessment Year :
Courts : All ITAT (14957) ITAT Ahmedabad (1128)
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If refund is legitimately due to assessee, mere delay should not defeat claim for refund

Case Name : Sitaldas K. Motwani Vs DGIT (International Taxation) (Bombay High Court)
Appeal Number : Writ Petition No. 1749 of 2009
Date of Judgement/Order : 15/12/2009
Related Assessment Year :
Courts : All High Courts (13958) Bombay High Court (1883)
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For a debt to be classified as bad, assessee has only to write it off as irrecoverable in its accounts

Case Name : C. B. Richard Ellis Mauritius Ltd. Vs DDIT (International Taxation) (ITAT Delhi)
Appeal Number : ITA No. 971/Del/2009
Date of Judgement/Order : 17/11/2009
Related Assessment Year : 1998- 99
Courts : All ITAT (14957) ITAT Delhi (3708)
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Under “block of assets” even a closed unit is eligible for depreciation

Case Name : M/s Swati Synthetics Ltd. Vs. Income Tax Officer (ITAT Mumbai)
Appeal Number : ITA No. 1165/M/2006
Date of Judgement/Order : 17/12/2009
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
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To tax the income, beneficial ownership is relevant than legal ownership

Case Name : CIT Vs M/s. Podar Cement Pvt. Ltd. Etc. (Supreme Court of India)
Appeal Number : AIR 1997 SC 2523, 1997 226 ITR 625 SC
Date of Judgement/Order : 27/05/1997
Related Assessment Year :
Courts : Supreme Court of India (2373)

Burden to prove the genuineness of the gift is on the Assessee

Case Name : ITO Vs. Usha Aggarwal (ITAT Delhi)
Appeal Number : ITA No. 1186/Del/2006
Date of Judgement/Order : 20/11/2009
Related Assessment Year : 2002- 2003
Courts : All ITAT (14957) ITAT Delhi (3708)

Finance companies too governed by provisions of section 269SS and 269T of the Income Tax Act, 1961

Case Name : DCIT Vs. Erneskay Financial Services Ltd. (ITAT Visakhapatnam)
Appeal Number : IT (SS) A Nos. 11 & 12/Vizag/2002November 28, 2008
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Visakhapatnam (139)

Providing of fixtures & fittings to licencee of a premises would not make income from sub-letting of property as business income

Case Name : Ocean City Trading (I) Pvt. Ltd. Vs. ITO (ITAT Mumbai)
Appeal Number : ITA No. 4977/Mum/06
Date of Judgement/Order : 31/10/2008
Related Assessment Year : 2003- 2004
Courts : All ITAT (14957) ITAT Mumbai (3584)
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Blending of tea for export by an industrial unit in SEZ area is a manufacturing activity which qualifies for exemption U/s. 10A/10AA

Case Name : Girnar Industries Vs CIT (Kerala High Court)
Appeal Number : ITA No. 100 of 2009
Date of Judgement/Order : 17/08/2009
Related Assessment Year :
Courts : All High Courts (13958) Kerala High Court (909)
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