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Banking - Judgement [ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 1949 1948 1947 1946 1945 1944 1943 1942 1941 1940 1939 1938 1937 1936 1935 1934 1933 1932 1931 1930 1929 1928 1927 1926 1925 1924 1923 1922 1921 1920 1919 1918 1917 1915 1914 1902 1900 1896 Select Court HC SC Others   First | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last Documents Found: 2418    Title Forum  Year Magudapathy Pictures vs ACIT Duty of CIT(A)-Request for adjournment-The CIT(A) could not reject the assessee’s request for adjournment merely because some adjournments had been allowed earlier without providing an oppo [LexDoc Id : 292914] ITAT (Chennai) 2005 Cheminor Drugs Ltd. vs DCIT Condonation of delay-Reasonable cause, Appeal filed in wrong forum-AY 1993-94. The delay of more than five years caused in filing an appeal before the CIT(A) was condoned, as, even though the appeal was filed in a wro [LexDoc Id : 318879] ITAT (Hyderabad) 2005 JCIT vs Kalindi Holdings (P) Ltd. [LexDoc Id : 309111] ITAT (Pune) 2005 JCIT vs Abbot Laboratories (I) Ltd Business loss-Exchange rate fluctuation-The exchange loss suffered by the assessee on liability towards payment for purchase of raw materials was allowable as revenue loss, as the loss was d [LexDoc Id : 295004] ITAT (Mumbai) 2005 ACIT vs S. Pathy, HUF Business of horse breeding-Business loss, Decrease in the value of horses-AY 1994-95. The assessee, a horse breeder, leased horses for races. The decrease in the value of the horses due to factors like health and ageing was [LexDoc Id : 294245] ITAT (Chennai) 2005 Addl. CIT vs New Nandi Seeds Corpn. Manufacture or production of articles-Producing certified seeds-The activity of producing certified seeds for crops, which were not fit for human consumption after treatment, amounted to ‘manufacture’. Therefore, t [LexDoc Id : 293274] ITAT (Ahmedabad) 2005 Shree Sita Ram Paper Mills Ltd. vs DCIT Business expenditure-Loan procuring charges-AY 1998-99. The assessee had obtained loans for acquiring fixed assets for its manufacturing business. The loan procuring expenses incurred by the ass [LexDoc Id : 293176] ITAT (Delhi) 2005 N. Sanjeeva and Anr. vs State Bank of Travancore Recovery of dues-Discharge of a guarantor-An order that required the appellant-guarantor to pay a certain amount to the respondent-bank was set aside. The debt for which the appellant was a gu [LexDoc Id : 292180] DRAT 2005 DCIT vs Infotech Enterprises Deductions: Profits of business-Interest income-AY 1999-2000. The interest income, which had been assessed as the assessee’s business income, could not be excluded from the “profits of business” whi [LexDoc Id : 291921] ITAT (Hyderabad) 2005 ACIT vs SMR Cotton Mills (P) Ltd. Charging of interest-Assessment of MAT-AY 1999-2000. The interest under s.234B and s.234C of the Income Tax Act 1961 could be charged even when an assessment was made by computing the asses [LexDoc Id : 291919] ITAT (Chennai) 2005 Bhanuben Chimanlal Malavia vs ITO Validity of Revised Return-Law applicable-A.Y. 2001-02. The original return processed under s.143(1) of the Income Tax Act 1961 would not disentitle the assessee from filing a revised return w [LexDoc Id : 291608] ITAT (Rajkot) 2005 ACIT vs J.L. Kumar Penalty: Concealment of income-Involuntary surrender of income-AY 1990-91. Penalty was leviable on the assessee for unpaid amounts involuntarily surrendered. Although the assessee had shown certain amounts as “amo [LexDoc Id : 290255] ITAT Delhi 2005 Aluminium Small Industries vs ITO Unexplained cash credits-No explanation offered by assessee-An addition to the assessee’s income under s.68 of the Income Tax Act 1961 was justified since in spite of several opportunities granted, the assessee [LexDoc Id : 303680] ITAT (Calcutta) 2005 Simplex Concrete Piles India (P) Ltd. vs CIT and Ors. Conditions for revision by CIT-Prejudice to Revenue-AY 1980-81 – 1983-84. The assessee was engaged in the business of manufacturing concrete piles. Since it was an industrial undertaking, the AO’s order [LexDoc Id : 303895] HC (Calcutta) 2005 JCIT vs Alfa Laval India Ltd. Valuation of closing stock-Modvat credit-The valuation of closing stock of raw materials at net of modvat credit was appropriate. S.145 of the Income Tax Act 1961 [LexDoc Id : 303798] ITAT (Mumbai) 2005 ACIT vs Maharashtra Metal Powers Ltd. Business expenditure-Pooja expenses, Construction of temple-AY 2002-03. The assessee had constructed a temple in its business premises where daily poojas were performed. The expenses incurred on poojas and inte [LexDoc Id : 302600] ITAT (Nagpur) 2005 East West Hotels Ltd. vs ACIT Deduction: Income from other sources-Income from lease rentals-AY 1995-96 – 1999-2000. The rent received by the assessee hotel on leasing its entire assets to a company for a period of 33 years, which was further [LexDoc Id : 301829] ITAT (Bangalore) 2005 Gujarat Industrial Development Corpn. vs ACIT Registration of a charitable trust-Date of registration, Delay in filing Form No. 10A-The assessee corporation was eligible for registration with effect from 01 April 2002. However, it filed Form No. 10A for claiming exemption under s.1 [LexDoc Id : 298904] ITAT (Ahmedabad) 2005 JCIT vs Indian Handicrafts [LexDoc Id : 295368] ITAT (Delhi) 2005 ITO vs Television Eighteen India Ltd. Penalty: Failure to deduct tax at source-Shares given under ESOP, Law applicable-FY 1998-99, 1999-2000. No taxable benefit accrued to the employees of the assessee company on transfer of shares under the Employees’ Stock Option dur [LexDoc Id : 294550] ITAT (Delhi) 2005 M. Plast (India) Ltd. vs DCIT Deferred revenue expenditure-Spreadover of expenditure-AY 1998-99. The expenses incurred by the assessee on advertisement, foreign tours and travels and exhibitions in the earlier year could not be allowed [LexDoc Id : 293598] ITAT (Delhi) 2005 Chandravadan Jayantilal Chokshi vs ACIT Undisclosed Income-Interest receivable in money lending business-The addition made to the assessee’s income on account of the interest receivable in his money lending business was deleted since the pawned articles f [LexDoc Id : 292557] ITAT (Ahmedabad) 2005 JCIT vs Steelco Gujarat Ltd. Business income vs Income from other sources-Interest on FDRs made for opening L/C-AY 1992-93. The assessee had opened a L/C account for import of plant and machinery. The interest earned by the assessee on deposits made in L/C accou [LexDoc Id : 292402] ITAT (Ahmedabad) 2005 Indo Tech Electric Co. vs DCIT Computation of capital gains: Transfer of goodwill-Sale of business as a going concern-AY 1995-96. The assessee company had sold its manufacturing business to another company as a going concern for which it received certain amount for tr [LexDoc Id : 292396] ITAT (Chennai) 2005 Syndicate Bank Employees' Co-Operative Thrift and Credit Society Ltd. vs. ITO Chargeability of interest tax-Credit institution, Co-operative society of the employees-AY 1992-93. The assessee co-operative society was engaged in the business of money lending to its members. It was a credit institution under s.2(5A)(i [LexDoc Id : 292016] HC (Chennai) 2005   First | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last