Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22504 Results

Procurement of orders by South African company for Indian company on commission basis is not taxable in India

Case Name : SPAHI Projects (P.) Ltd., In re (Authority for Advance Rulings)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)

Profit element on sale of DEPB, i.e., the amount in excess of sale proceeds over the face value is covered u/s 28(iiid)

Case Name : Jindal Drugs Ltd. Vs Asst. Commissioner of Income-Tax (ITAT Mumbai)
Appeal Number : ITA No. 3917/MUM/2006
Date of Judgement/Order : 17/04/2006
Related Assessment Year : 2002- 2003
Courts : All ITAT (14957) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Penalty levied with reference to revised return is bad in law when the revised return has been treated as non-est

Case Name : Variable Insurance Products Fund Vs DIT (ITAT Mumbai)
Appeal Number : ITA No. 1126/Mum/2010
Date of Judgement/Order : 09/12/2009
Related Assessment Year : 2006-07
Courts : All ITAT (14957) ITAT Mumbai (3584)
Become a Member to Download If you are already a member, Login here to access

Even under new S.36(1)(vii) assessee to prove that the debt written of was indeed a bad debt

Case Name : The Commissioner of Income Tax Vs M/s Kohli Brothers Color Lab (P) Ltd. (Allahabad High Court)
Appeal Number : ITA No. 02 of 2007
Date of Judgement/Order : 05/11/2009
Related Assessment Year :
Courts : All High Courts (13958) Allahabad High Court (800)

Write back of provision of bad debts, not previously allowed as deduction, is not taxable

Case Name : Bank of Tokyo Vs DIT (ITAT Delhi)
Appeal Number : I.T.A. No. 1525/Del/2010
Date of Judgement/Order : 03/12/2009
Related Assessment Year : 1995- 96
Courts : All ITAT (14957) ITAT Delhi (3708)
Become a Member to Download If you are already a member, Login here to access

Royalty paid for certain rights, which are not in the nature of “make available,” can be charged to revenue account

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

If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)

Case Name : Invensys Systems Inc. Re (Authority for Advance Rulings)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)

CIT Versus Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd. (Supreme Court)

Case Name : CIT, Nagpur Vs Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 258 of 2005
Date of Judgement/Order : 03/12/2009
Related Assessment Year :
Courts : Supreme Court of India (2373)
Become a Member to Download If you are already a member, Login here to access

TDS U/s. 194C not applicable on hiring charges paid to transporter or truck owners in absence of any written or oral contract

Case Name : Chandrakant Thackar Vs. Asst. CIT (ITAT Cuttack)
Appeal Number : IT Appeal No. 247 (Ctk.) of 2009
Date of Judgement/Order : 04/12/2009
Related Assessment Year : 2005-06
Courts : All ITAT (14957) ITAT Cuttack (91)
Become a Member to Download If you are already a member, Login here to access

Assessee-employer not hit by retrospective insertion of Explanation 1 to section 17(2) in absence of any such extension of retrospective effect either in section 192 or section 201

Case Name : State Bank of India Vs DCIT (ITAT Hyderabad)
Appeal Number : Appeal No: ITA nos. 1722 to 1725/hyd/08
Date of Judgement/Order : 03/12/2009
Related Assessment Year :
Courts : All ITAT (14957) ITAT Hyderabad (630)
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