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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 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last Documents Found: 2418    Title Forum  Year ACIT vs Virender Singh (Dead) through L.Rs Deduction: Income from house property-Interest on money borrowed for purchase of tenancy rights-AY 1998-99. The assessee borrowed certain amount on interest for making payment to the tenant for surrender of tenancy rights. The interest paid was n [LexDoc Id : 346587] ITAT (Delhi) 2005 ACIT vs Virender Singh Interest on money borrowed for acquiring house property-Interest on amount paid for getting vacant possession-AY 1998-99. The assessee co-owner was entitled to deduction under s.24(1)(vi) of the Income Tax Act 1961 in respect of the interest paid to the bank o [LexDoc Id : 315962] HC (Delhi) 2005 Pirthi Chand vs ITO Penalty: Failure to maintain books of accounts-Retail kiryana business-AY 2001-02. The assessee was a retailer of kiryana goods. The income returned at Rs.1,35,000 was neither mentioned in his total turnover nor the net p [LexDoc Id : 307021] ITAT (Chandigarh) 2005 Rameshwar Prasad Sunderlal and Ors. vs UOI Prosecution: Wilful delay in filing return-Penalty vs Prosecution-AY 1980-81. The applicants’ conviction for delayed filing of return based on the findings of the income tax authorities without considering the fact t [LexDoc Id : 297247] HC (Madhya Pradesh) 2005 Federal Bank Limited vs John Thomas and another [LexDoc Id : 295997] 2005 Federal Bank Ltd vs John Thomas and Anr. [LexDoc Id : 295755] HC (Kerala) 2005 Irfan Sheriff vs ACIT Deductions-Deduction under s.80HHC and 80-IB-The assessee was entitled to deduction under s.80HHC and s.80-IB of the Income Tax Act 1961 in respect of the amount received on sale of drawings, des [LexDoc Id : 293985] ITAT (Bangalore) 2005 Ramsons Garment Finishing Equipments (P) Ltd. vs Small Industries Development Bank of India and Ors. Confirmation of auction sale-No unilateral cancellation-An auction sale that was completed by the auction purchaser making full payment of the sale consideration could not be cancelled unilaterally subseque [LexDoc Id : 293703] DRAT 2005 Firturam Yadav vs ACIT Quantification of exemption-Compensation on VRS paid in instalments-AY 2003-04. The assessee was entitled to compensation on voluntary retirement under s.10(10C) of the Income Tax Act 1961 in respect of the amount rece [LexDoc Id : 293573] ITAT (Nagpur) 2005 Asiatic Industrial Gases Ltd. vs DCIT Business income: Non-compete fees-Income under a void or voidable contract-The income earned by the assessee under a void or a voidable contract under the Indian Contract Act 1872 was irrelevant for determining its tax liabil [LexDoc Id : 293268] ITAT (Bangalore) 2005 Radheshyam Renwal vs UOI and Ors. Refusal to allot time for production of evidence-Reasonable cause for non-appearance-AY 1981-82. The trial court could not deny an opportunity to the assessee to provide evidence in his defence. Therefore, the conviction order of the [LexDoc Id : 292610] HC (Madhya Pradesh) 2005 DCIT vs Reebok India Co. TDS: Work contract vs Contract for sale-Getting goods manufactured from others-AY 2003-04. The outsourcing of assessee’s goods to a manufacturer was a contract for purchase and sale of goods, not a works contract as per s.194C of [LexDoc Id : 292564] ITAT (Delhi) 2005 ITO vs Prabhuraj B. Appa Capital gains: No transfer of goodwill-Amount received on retirement from firm-Block Period 1989-90 – 1998-99. The excess amount received by the assessee on his retirement from the firm on account of goodwill was not taxable as c [LexDoc Id : 292432] ITAT (Bangalore) 2005 Rakesh Sharma vs ACIT Business expenditure-House tax paid on co-owned property-AY 2000-01. The house tax paid by the assessee co-owner in lieu of the rent payable to other co-owners for use of property was to be considered as ‘re [LexDoc Id : 292431] ITAT (Delhi) 2005 Narinder Jeet Kanwar vs DCIT Unexplained investment: Deposits in bank account-Non-genuine sale of shares-AY 1997-98. The deposits allegedly made in the bank account on the sale of shares of a company were the assessee’s unexplained investment since neithe [LexDoc Id : 292218] ITAT (Delhi) 2005 Shipping Corpn. of India vs Himatlal Sewai Solanki [LexDoc Id : 291834] HC (Bombay) 2005 Rusi N. Billimoria vs ACIT Exemption: Capital gains-Withdrawal of exemption, Purchase of second house-The exemption granted to the assessee under s.54F(1) of the Income Tax Act 1961 for purchase of a house required to be assessed in the year in which t [LexDoc Id : 288939] ITAT Pune 2005 Josoka India Ltd. vs CIT Powers of the Tribunal: Recalling ex parte order-Non-service of notice of hearing-The tribunal was directed to recall its ex parte order and to make a decision on the merits. The notice of hearing sent to the assessee was not served [LexDoc Id : 288696] HC (Delhi) 2005 Dadamchand vs WTO Addition to net wealth-Effect of income tax assessment-AY 1986-87 – 1992-93. No addition to wealth could be made until the proceedings under the Income Tax Act 1961 were concluded where the issue of wealth [LexDoc Id : 287709] ITAT Jodhpur 2005 Payal Kapur vs ACIT Capital Receipt-Breach of joint venture agreement-Compensation received by a party for breach of a joint venture agreement was capital receipt, not income; therefore, it could not be taxed as business [LexDoc Id : 287188] ITAT (Delhi) 2005 Anand and Anand vs CIT Deductions: Fees for professional services-Services rendered in India-AY 1997-98. Payments received by the assessee for the professional services it rendered to a non-resident would not qualify for deduction under s.80-O [LexDoc Id : 286831] HC (Delhi) 2005 Harwindra Kumar vs Chief Engineer, Karmik and Ors. [LexDoc Id : 284580] SC 2005 Coca-Cola India Inc. vs Addl. CIT Income-Reimbursement of expenses-AY 1998-99. The reimbursement of expenses actually incurred by the assessee could not be considered as its income. S.4 of the Income Tax Ac [LexDoc Id : 294258] ITAT (Delhi) 2005 CIT vs Hudco Ltd. Chargeable interest-Excess price deposited-AY 1993-94. No chargeable interest had accrued to the assessee in respect of the excess price deposited by it with the seller for allotment of a plot [LexDoc Id : 292500] HC (Delhi) 2005 CIT vs Akash Institute (P) Ltd. Value of property, Addition to income-Cost of construction-Assessment of the value of a property for levying property tax could not be made by estimating the cost of construction incurred by the assessee. Furt [LexDoc Id : 287585] Delhi HC 2005   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last