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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 Assam Carbon Products Ltd. vs ACIT Deductions: Profits of industrial undertaking-Inter-unit transfer of intermediary products-The computation of deduction under s.80-IB of the Income Tax Act 1961 by valuing the inter-unit transfer of an import substitute at a notional landed [LexDoc Id : 290837] ITAT (Calcutta) 2005 ACIT vs Kamlesh R. Agarwal (HUF) Penalty for delay in filing of audit report-Reasonable cause, Delay in audit of earlier years-AY 1994-95. The delay in completion of audit of earlier years constituted a reasonable cause for the assessee for late filing of his audit report for [LexDoc Id : 290834] ITAT (Ahmedabad) 2005 Sayaji Salunkhe vs ITO Validity of revision by CIT-Absence of finding by CIT-AY 2002-03. The order passed by the CIT setting aside the assessment without giving any reason that the assessment was erroneous or prejudicial to the [LexDoc Id : 289180] ITAT Chennai 2005 Institute of Marine Engineers (I) vs Asstt. DIT Charitable Purpose-Promotion of marine engineering-AY 2000-01. The man object of the assessee institute was promotion of marine engineering. For that purpose, it was holding seminars and conferences to [LexDoc Id : 321853] ITAT (Mumbai) 2005 ITO vs Govindbhai Mamaiya Validity of Notice-Notice in joint name of co-owners-The notice under s.148 of the Income Tax Act 1961 jointly addressed and served to the assessees, who had understood that the notice was meant for them [LexDoc Id : 296447] ITAT (Rajkot) 2005 ITO vs Keshwa Enterprises (P) Ltd. Set off of unabsorbed depreciation-Law applicable-AY 2002-03. The unabsorbed depreciation held by the assessee prior to the AY 1996-97 could be set off against income from any head for the next eight [LexDoc Id : 296305] ITAT (Chandigarh) 2005 Daga Containers (P) Ltd. vs ITO Carry forward of loss-Composite business, Horse breeding and horse races-AY 2001-02. The assessee was engaged in the business of horse breeding and horse racing. The loss suffered by it from horse breeding, being a normal b [LexDoc Id : 293186] ITAT (Mumbai) 2005 ITO vs Sitaram Chamaria Adventure in the nature of trade-Sale of land held as investment-AY 1998-99. The amount received by the assessee on the sale of his land held as investment for development purposes was assessable as capital gains, n [LexDoc Id : 293178] ITAT (Mumbai) 2005 Ushakant N. Patel vs CIT Presumption of seized documents-Presumption as to handwriting and signatures- AY 1983-84, 1985-86. There was no presumption under s.132(4A)(iii) of the Income Tax Act 1961 qua the person searched or from whose possession the b [LexDoc Id : 292947] 2005 DCIT vs Hotel Samode Palace Deductions: Income from services provided to foreign tourists-Bar and catering sales to foreign tourists-AY 2000-01. The income accruing to the assessee hotel from the sales at bar and catering services provided to foreign tourists was eligible for deduct [LexDoc Id : 292917] ITAT (Jaipur) 2005 Reliance Energy Ltd. vs DCIT Income: Devaluation gains-Repatriation of foreign currency-The assessee company had acquired Saudi riyals for setting up it’s subsidiary in Saudi Arabia. Later on the subsidiary’s liquidation, the assessee suf [LexDoc Id : 303483] ITAT (Mumbai) 2005 E. Sankaran vs UOI Reward to informers-Reward granted by Competent Committee-The Competent Committee had awarded certain sum of money to the petitioner based on the nature of information provided by him and to the extent of tax [LexDoc Id : 294681] HC (Kerala) 2005 ACIT vs Sahara India Penalty: Receipts of deposits in cash-Deposits received by agents- AY 1994-95. No penalty for accepting cash deposits was imposable on the assessee, who was merely working as an agent for collecting deposits on beha [LexDoc Id : 293167] ITAT 2005 DCIT vs Radhakrishna Foodland Ltd. [LexDoc Id : 304022] ITAT (Mumbai) 2005 CIT vs R. Lakshmi Narayanan Accrual of income-Commission income by Managing Director-AY 1996-97. The fixed percentage of profits payable as commission to the assessee by the company was taxable in the year in which the commission had b [LexDoc Id : 294001] HC (Chennai) 2005 Adll. CIT vs Asahi India Safety Glass Business expenditure-Computerised programs for accounts and inventory control-AY 1997-98 – 1998-99. The assessee, a manufacturer of safety glass, had acquired the right to use computerised programs for its accounts, inventory, p [LexDoc Id : 293185] ITAT (Delhi) 2005 Addl. CIT vs Grindwell Norton Ltd. Interest on refund of self-assessment tax-Excess self-assessment tax paid-AY 1998-99. The assessee was entitled to the interest under s.244(1)(b) of the Income Tax Act 1961 on the amount refunded on excess payment of self-as [LexDoc Id : 293179] ITAT (Mumbai) 2005 Sterlite Industries (India) Ltd. vs Addl. CIT/JCIT Interest chargeable on excess refund-Delayed payment of tax- AY 1998-99. The assessee had been granted refund as per an intimation under s.143(1) of the Income Tax Act 1961, but according to the order passed u [LexDoc Id : 292868] ITAT (Mumbai) 2005 Sanjay Kumar Mishra vs ACIT Validity of service of notice-service by affixture-The service of notice under s.158BC of the Income Tax Act 1961 by affixture was invalid, as the notice was served at the assessee’s business premises. [LexDoc Id : 292556] ITAT (Jabalpur) 2005 Bhartesh Jain vs DCIT Appeal to the High Court-Genuineness of cash credits-AY 1994-95. No appeal against the Tribunal’s order was maintainable, which had found that the cash credits shown by the assessee were not genuine. It [LexDoc Id : 292499] HC (Delhi) 2005 CIT vs Amba Impex Deductions: Income from exports-Exchange rate difference pertaining to export sales-AY 2001-02. The amount received by the assessee in a year subsequent to the year of export through exchange rate difference was relatable to exports, [LexDoc Id : 292493] HC (Gujarat) 2005 CIT vs Blue Bird Enterprises (P) Ltd. Penalty - Concealment of income-Assessment of loss, Applicability of Explanation 4 to s.271(1)(c)-The deletion of penalty levied on the assessee under s.271(1)(c) of the Income Tax Act 1961 merely on the ground that the its income had been assessed [LexDoc Id : 290980] HC (Delhi) 2005 ACIT vs Tema India Ltd. Deduction: Income of an industrial undertaking-Computation of income-AY 1999-2000. The assessee’s income from a new plant was entitled to 100 percent deduction under s.80-IA of the Income Tax Act 1961. The income of the [LexDoc Id : 320449] ITAT (Mumbai) 2005 N. S. Arumugam vs Trishul Traders Dishonour of Cheque-Burden of proof-The burden of proof to rebut the presumption that the cheque was for consideration, was on the drawer who had admitted to the execution of the cheque. [LexDoc Id : 298703] HC (Chennai) 2005 Central Bank of India vs Sharad Rice Industries and Ors. [LexDoc Id : 295759] DRAT (Allahabad) 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last