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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 Seapearl Enterprises vs DCIT Interest chargeable: Delay in filing return-Law applicable: Amendment with retrospective effect-As per amended s.234A and s.234B made with effect from 1 April 1989, the interest was chargeable on tax on assessed income and not on returned income. [LexDoc Id : 328431] HC (Kerala) 2005 APS Associates (P) Ltd. vs ACIT Unexplained cash credits-Discharge of onus, Issuing of summons to creditors-The amount of cash credits, standing in the name of certain creditors whose addresses were given with a request to issue them summons, could not be ad [LexDoc Id : 315402] ITAT (Amritsar) 2005 St. George Educational Trust vs DIT Registration of a charitable trust-Scope of enquiry-AY 2002-03. The assessee, an educational trust, had applied for grant of registration. While granting registration what was required to be considered [LexDoc Id : 303604] ITAT (Bangalore) 2005 Sea Pearl Enterprises vs DCIT Interest chargeable: Late filing of return-Validity of retrospective amendment-The omission of Explanation 4 to s.234A and substitution of Explanation 1 to s.234B of the Income Tax Act 1961 by the Finance Act 2001 merely clarifie [LexDoc Id : 300772] HC (Kerala) 2005 M. Sathya Narayana Reddy and Anr. vs Indian Bank [LexDoc Id : 295764] DRAT (Chennai) 2005 Virage Logic International vs Assistant Director of Income-tax Exemption: Unit set up in Free Trade Zone-Transfer of software to HO abroad-AY 2001-02. The assessee company, incorporated in India, was a 100 per cent subsidiary of a USA company and was engaged in software developing busines [LexDoc Id : 294961] ITAT (Delhi) 2005 Tata Tea Ltd. vs Inspecting Assistant Commissioner Determination of agricultural income-Powers of Agricultural Tax Officer-AY 1994-95, 1995-96. The assessee was in the business of growing and manufacturing tea. The State government’s officer functioning under the Kerala Ag [LexDoc Id : 294682] HC (Kerala) 2005 CIT vs B.L. Garg Perks: Gratuitous payment by the employer-Scholarship granted to employee’s son-AY 1990-91. The payment in the form of a scholarship granted to the assessee’s son at the sole discretion of the employer was exempt under s.10(16) of [LexDoc Id : 294003] HC (Allahabad) 2005 CIT vs Sagar Mal Shamboo Nath Change in Constitution of firm-Change in business of firm-AY 1983-84. The assessee firm, with its three partners, was in the business of commission and transportation. It later dissolved and a new firm was co [LexDoc Id : 293518] HC (Allahabad) 2005 A.P.S. Associates (P) Ltd. vs ACIT Unexplained cash credits-Burden of proof on assessee-An addition of a cash credit to the assessee’ income was justified, as the onus to prove the identity and creditworthiness of the creditor and the gen [LexDoc Id : 293030] ITAT (Amritsar) 2005 Nulon Electronics Ltd. vs ITO Penalty: Delay in filing audit report-Unsigned audit report, Unintentional mistake-AY 2001-02. The unsigned tax audit report furnished by the assessee along with the return could be accepted as an unintentional mistake provided a dul [LexDoc Id : 292571] ITAT (Delhi) 2005 Packers (India) vs ITO Rectification of mistake-Rectification of intimation issued under s.143(1)-The AO could not rectify the intimation issued under s.143(1) of the Income Tax Act 1961 in respect of the matters over which he was not empowered und [LexDoc Id : 292401] ITAT (Ahmedabad) 2005 ACIT vs Selvi J. Jayalalithaa Net wealth: Debts owed-Income tax and wealth tax liability-The income tax and wealth tax liability incurred by the assessee in connection with the taxable assets could not be allowed as ‘debts owed’ after the [LexDoc Id : 292400] ITAT (Chennai) 2005 A.P. Shanmugaraj vs DCIT Validity of assessment: Irregular assessment-Assessment after the death of the assessee-The block assessment made after the death of the assessee without bringing on record his legal representatives was irregular. The notice for assessmen [LexDoc Id : 290838] ITAT (Chennai) 2005 R. Suresh Kumar vs ACIT Exemption: Capital gains-Assessee owning more than one house-The assessee had become the owner of 1/4th share on partition of the HUF property subsequent to the order of the court. He was entitled to exemption u [LexDoc Id : 288566] ITAT Chennai 2005 Sonepat Co-op Sugar Mills Ltd. vs Rakesh Kumar [LexDoc Id : 287428] SC 2005 ITO vs J.M.P. Enterprises Salary to partners-Specification in partnership deed-AY 2002-03. Lower remuneration paid to four out of the five partners in the assessee-firm was allowable as deduction under s.40(b) of the Income Tax A [LexDoc Id : 287258] ITAT Amritsar 2005 Kankavali Shikshan Sanstha Ors. vs M.R. Gavali Ors. [LexDoc Id : 285857] SC 2005 State of U.P. vs Neeraj Awasthi and Ors. [LexDoc Id : 285672] SC 2005 CIT and Anr. vs O.N.G.C. Income of non-resident: Fee for technical service-Non-resident providing technical services, Supervising staff for operation of drilling rigs-AY 1985-86. The non-resident provided to the ONGC its supervisory staff for operation and management of drilling rigs. The staff of the non-resident w [LexDoc Id : 338873] HC (Uttarakhand) 2005 ACIT vs H.P. State Co-op. Agriculture and Rural Development Bank Ltd. Deduction: Income of a co-operative society-Income from banking activities-AY 2001-02. The assessee, a co-operative bank, lent money to its members. The interest income received by it on vehicle loans provided to its staff, s [LexDoc Id : 296632] ITAT (Chandigarh) 2005 CIT and Anr. vs Oil and Natural Gas Corpn. Exemption from surtax-Non-resident company-AY 1987-88. The assessee, a non-resident company, which entered into a service contract with the Indian company, was not entitled to exemption from su [LexDoc Id : 294029] HC (Uttarakhand) 2005 Mukesh R. Marolia vs Addl. CIT Exemption from capital gains tax-Purchase of new residential house-The gains accruing to the assessee on sale of certain shares held as long-term capital assets were exempt from capital gains tax since the sale procee [LexDoc Id : 292208] ITAT (Mumbai) 2005 Kanodia and Sons vs CIT New industrial undertaking-Year of actual production-AY 1976-77. The assessee had set up a flourmill in the AY 1971-72 but started formal production in the AY 1972-73. It was entitled to special deductio [LexDoc Id : 290533] Allahabad HC 2005 DCW Ltd. and Anr. vs UOI and Ors. [LexDoc Id : 287297] Gujarat HC 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last