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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 | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last Documents Found: 2418    Title Forum  Year ACIT vs C.V.M. Exports Rectification of mistake-Non-consideration of alternative claim-AY 2002-03. There was no mistake on part of the AO for not considering alternative claims of the assessee for deduction under s.10B or s. 80-IB of the [LexDoc Id : 286813] ITAT (Rajkot) 2005 Aatithya Motels and Complex (P) Ltd. vs JCIT Addition of income-Receipt and payment of 'on money'-AY 1995-96. The assessee-company was engaged in the business of real estate and construction. Since the payment of 'on money' was a common practice in [LexDoc Id : 285898] ITAT Rajkot 2005 Sanjeev Woolen Mills vs CIT, Mumbai [LexDoc Id : 316560] SC 2005 DIT vs Arunodya Powers of Tribunal-Admission of additional grounds-AY 1994-95. The denial of exemption claim under s.11 Income Tax Act 1961 did not disentitle the assessee from making an alternative claim under s.10(2 [LexDoc Id : 303683] HC (Delhi) 2005 CIT vs P.M. Diesel (P) Ltd. Sales promotion expenses-Discount on sales-The discount on sale price allowed by the assessee to its dealers was not expenditure in the nature of sales promotion. Therefore, no amount could be [LexDoc Id : 297578] HC (Gujarat) 2005 DCIT vs Natural Gas Co. Ltd. Business expenditure-Penal interest, No infraction of law-The assessee had paid interest on loan taken from HDFC, which included penal interest of Rs.72,000. The penal interest paid could not be disallowed, a [LexDoc Id : 293961] ITAT (Mumbai) 2005 CIT vs Nathubhai H. Patel Additional depreciation-Air conditioners and fans used-The assessee was entitled to an additional depreciation in respect of air conditioners and fans used in his clinic. S.32(1)(iia) of the Inc [LexDoc Id : 291960] HC (Gujarat) 2005 CIT vs Amarsinghji Mills Ltd. Carry forward and set off of business loss-Same business-AY 1983-84. The assessee, subsequent to selling its textile mill unit, had started the business of selling processed grey cloth purchased from the mar [LexDoc Id : 291492] HC (Gujarat) 2005 Indo Polycoats (P) Ltd. vs CIT Appeal to the High Court-Computation of deduction under s.80-I-No substantial question of law arose from the Tribunal’s order, which had held that deduction under s.80-I of the Income Tax Act 1961 could be compute [LexDoc Id : 290984] HC (Delhi) 2005 Kiran Corpn. vs ACIT Validity of levy of additional tax-Retrospective amendment of Act-AY 1990-91. The claim for bad debts could be disallowed under s.143(1)(a) of the Income Tax Act 1961, but no additional tax could be levied under s.14 [LexDoc Id : 287187] ITAT Ahmedabad 2005 Novartis AG, Basle vs ACIT Recalling order of the Tribunal-Inordinate delay in passing orders-AY 1998-99. The miscellaneous application filed under s.254(2) of the Income Tax Act 1961 for recalling the Tribunal’s order passed after a considerab [LexDoc Id : 293658] ITAT (Mumbai) 2005 DCIT vs Videocon International Ltd. Interest on refund of tax-Delay attributable to the assessee, grant of opportunity -The AO could not deny the interest payable on refund of tax for the period of delay attributable to the assessee without providing it with an opportun [LexDoc Id : 292205] ITAT (Mumbai) 2005 ITO vs Anita Synthetics (P) Ltd. Exemption: 100 per cent EOU-Splitting up, Reconstruction of business-The ownership of the assessee’s undertaking and its management would continue to vest in the hands of the same assessee, both prior to and subsequent [LexDoc Id : 290839] ITAT (Ahmedabad) 2005 CIT vs Ketan Chemicals Reconstitution of a firm -Retirement of some partners-AY 1981-82. Separate assessments would be made in case of a partnership firm where, on retirement of some partners, the other partners had constituted [LexDoc Id : 288906] Gujarat HC 2005 G.G. Diamond International vs DCIT Alleged cash purchases-Purchases made on credit- AY 2001-02. The assessee had purchased diamonds for export on credit. No disallowance under s.40A(3) of the Income Tax Act 1961 could be made in the [LexDoc Id : 304216] ITAT (Mumbai) 2005 Kacchhi Hast Kala Maha Mandal vs CIT Registration of a charitable trust-Condonation of delay-The delay caused by the assessee charitable trust in filing an application for registration was condoned since the majority of its members and office [LexDoc Id : 292922] ITAT (Rajkot) 2005 Morgan Stanley Asset Management Inc. vs JCIT Income of a foreign company-Income from dividends, interests and capital gains-AY 1998-99. The assessee company, incorporated in USA, derived its income in India from dividends, interests and capital gains. The rate of tax on int [LexDoc Id : 292428] ITAT (Mumbai) 2005 Sheelaben M. Patel vs ITO Powers of Tribunal-Consideration for surrender of tenancy rights-AY 1990-91. The question before the Tribunal was whether the consideration received for surrender of tenancy right was the assessee's taxable income. [LexDoc Id : 289394] HC (Gujarat) 2005 Shahid Atiq vs CIT Validity of reassessment-Service of notice on legal heirs-AY 1992-93, 1993-94. Non-service of notice under s.148 of the Income Tax Act 1961 to all the legal heirs of the deceased assessee would not be a groun [LexDoc Id : 288700] Delhi HC 2005 UOI and Anr. vs Major Bahadur Singh [LexDoc Id : 287414] SC 2005 Jay Prakash Associates Ltd. vs State of Madhya Pradesh and Ors. [LexDoc Id : 369051] HC (Madhya Pradesh) 2005 Vidya Bal Mandali vs CIT Registration of a charitable trust-Purchase of agricultural land by the trust-The assessee charitable trust was entitled to registration under s.80G of the Income Tax Act 1961 since its act of purchasing an agricultural land was [LexDoc Id : 293024] HC (Allahabad) 2005 CIT vs Vamchampigons and Agro Product Penalty:Concealment of income-Bona fide belief-The penalty under s.271(1)(c) of the Income Tax Act 1961 could not be imposed on the assessee since it was under a bona fide belief that income on sal [LexDoc Id : 287821] HC (Delhi) 2005 CIT vs Associated Food Products (P) Ltd., Popular Bread Factory Validity of revision by CIT-Assessment made in short time-AY 1989-90 - 1999-2000. An order passed by the AO, "if not erroneous", could not be revised under s.263 of the Income Tax Act 1961 on the ground that [LexDoc Id : 287537] Madhya Pradesh HC 2005 CIT vs Vijay Kumar Agrawal Validity of revision by CIT-Cancellation of assessment order in appeal-The CIT had set aside the AO’s order, which cancelled the block assessment due to non-service of notice under s.158BC of the Income Tax Act 1961 on th [LexDoc Id : 297088] HC (Madhya Pradesh) 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last