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| Documents Found: 2418 |
| Title |
Forum |
Year |
ACIT vs Steel Strips Ltd.
Income trading receipt-Transport Subsidy-AY 1995-96. The assessee received the transport subsidy from the state Government, by way of reimbursement of expenses incurred on transportation of r [LexDoc Id : 325925]
|
ITAT (Chandigarh) |
2005 |
CIT vs Rekha Bai
Undisclosed income: Finding of fact-Income earned for over a period of years, Income of assessee’s relatives-AY 1988-89 – 1990-91. The assessee was engaged in the business of financing through her husband. During a search at her premises certain pronotes were [LexDoc Id : 317225]
|
HC (Chennai) |
2005 |
Simertex vs Enforcement Directorate
Repatriation of export proceeds-Liabilities of non-resident partners-The non-resident partners of the appellant firm were rightly held liable for contravention of s.68(1) of FERA 1973, as they were fully aware about the [LexDoc Id : 298552]
|
ATFE (Delhi) |
2005 |
Iram Feroz vs Ayaz Gadhiya
[LexDoc Id : 294555]
|
HC (Bombay) |
2005 |
ITO vs Roborant Investments (P) Ltd.
Penalty: Concealment of income-Genuine difference of opinion, Heads of income-AY 1999-2000. A genuine difference of opinion between the AO and the assessee as to the heads of income could not be a ground for levying penalty part [LexDoc Id : 294253]
|
ITAT (Mumbai) |
2005 |
Inder Kumar Bachani (HUF) vs ITO
Validity of revision by CIT-Invalid order of the AO-The illegal and void order passed by the AO under s.143(3) of the Income Tax Act 1961 could not be revised by the CIT.
S.263 of the Income [LexDoc Id : 293262]
|
ITAT |
2005 |
Bhagwan Prasad Agrawal vs CIT and Anr.
Interest on delayed refund of seized cash-Computation of interest under s.132B(4) and s.244-AY 1967-68 – 1976-77. The assessee was entitled to interest under s.244 of the Income Tax Act 1961 on the refund of excess amount of seized cash after [LexDoc Id : 292023]
|
HC (Allahabad) |
2005 |
Kerala State Industrial Development Corpn. Ltd. vs CIT
Bad debts: Conditions for allowance-Writing off of bad debts-The assessee was not entitled for deduction under s.36(2) of the Income Tax Act 1961 even if it had made the provision for bad debts since the amount [LexDoc Id : 291630]
|
HC (Kerala) |
2005 |
Raghuram Grah (P) Ltd. and Anr. vs ITO and Ors.
Validity of provisional attachment-Condition precedent, Formation of opinion-AY 2002-03, 2003-04. The provisional assessment order passed by the Income Tax Department in respect of the assessee’s bank account and fixed deposit [LexDoc Id : 289317]
|
Allahabad HC |
2005 |
Bhatia Motor Stores vs CIT
Protective assessment-Protective assessment with original assessment-Protective assessment could be made either with the original assessment or separately since at the relevant time, the Income Tax Act 1961 had no speci [LexDoc Id : 288333]
|
HC (Madhya Pradesh) |
2005 |
CIT vs E.V. Balashanmugham
Penalty: Concealment of income-True disclosure made during search-AY 1992-93. No penalty for concealment of income was leviable on the assessee, as even though he accepted the further addition made to his income on a [LexDoc Id : 287673]
|
HC (Chennai) |
2005 |
General Electric Pension Trust vs DIT
[LexDoc Id : 286642]
|
AAR |
2005 |
Ultramarine and Pigments Ltd. vs O.P. Srivastava, CIT
Interest payable on refund of advance tax-Interest on excess tax consequent to appeal-AY 1982-83. The assessee was entitled to further interest on refund of tax even though some additions were made to its income, as the AO had allowed i [LexDoc Id : 297092]
|
HC (Bombay) |
2005 |
Shyama Devi Chourasia vs State Bank of India and Anr.
[LexDoc Id : 293743]
|
DRAT |
2005 |
Canara Bank vs Tribeni Motors and Ors.
[LexDoc Id : 293742]
|
DRAT |
2005 |
CIT vs Chamundeswari
Validity of reopening assessment-Omission to consider material on record-AY 1980-81. The reopening of assessment on the ground that the assessee’s letter offering the cash credits for taxation was invalid, as there was no f [LexDoc Id : 292495]
|
HC (Chennai) |
2005 |
N. Radhakrishnan vs A.C. Thomas and Anr.
Dishonour of Cheque-Liability of managing partner-A complaint under s. 138 of the Negotiable Instruments Act 1881 was maintainable against the managing partner of the firm, as he had signed the chequ [LexDoc Id : 292178]
|
HC (Kerala) |
2005 |
Suresh Chand Talera vs CIT
[LexDoc Id : 291964]
|
HC (Madhya Pradesh) |
2005 |
Brijesh Lahoti vs CIT and Ors.
Undisclosed income - block assessment-Non-filing of return-AY 1996-97. Income would be assessed as undisclosed income if returns for the relevant assessment year had not been filed till the date of search. It [LexDoc Id : 288702]
|
HC (Madhya Pradesh) |
2005 |
Malayala Manorama Co. Ltd. vs CIT
Business expenditure-Contribution for charitable purposes-AY 1994-95. Contributions made to a trust that was engaged in rehabilitating earthquake victims could not be claimed as business expenditure since suc [LexDoc Id : 288685]
|
HC (Kerala) |
2005 |
HFCL Infotel Ltd. vs ITO
TDS: Payment of fee for technical services-Interconnect charges-AY 2001-02, 2002-03. The assessee, a telecommunication services provider, shared call charges received from its subscribers with BSNL for calls routed [LexDoc Id : 287712]
|
ITAT (Chandigarh) |
2005 |
State of U.P. and Ors. vs Ashok Kumar
[LexDoc Id : 287547]
|
SC |
2005 |
Shiv Dayal Gupta vs State of Rajasthan and Anr.
[LexDoc Id : 287449]
|
SC |
2005 |
Padmakar vs State Bank of India and Anr.
[LexDoc Id : 309246]
|
HC (Delhi) |
2005 |
CIT vs Salem Co-Operative Sugar Mills Ltd.
Capital Receipt-Incentive subsidy-The incentive subsidy received by the assessee was taxable as capital receipt, which could not be included in its total income for the relevant year.
[LexDoc Id : 304291]
|
HC (Chennai) |
2005 |
| |
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