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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 CIT vs Sachdeva Cotton Factory Penalty: Concealment of income-Addition to income on difference of opinion-AY 1988-89. No interference was called for in the Tribunal’s order, which, even after partly sustaining the addition made to the assessee’s income, ca [LexDoc Id : 298465] HC (Punjab and Haryana) 2005 Gangaram Biseshwar Agrawal vs Canara Bank Maintainability of appeal before the DRAT-Orders affecting substantive rights of the parties-Every order of the Debts Recovery Tribunal (DRT) that affected the substantive rights of the was appealable before the Debts Recovery Appellate Tribun [LexDoc Id : 295204] HC (Bombay) 2005 ACIT vs Roper Distt. Co-op. Producers Union Ltd. Validity of reassessment-Wrong claim of deduction, Non-disclosure of primary fact- AY 1994-95. The assessee had claimed deduction under s.80-I of the Income Tax Act 1961 for the first time in the AY 1994-95 in respect of its plant, [LexDoc Id : 295128] ITAT (Chandigarh) 2005 CIT vs Vamchampigons and Agro. Product Penalty: Concealment of income-Income shown under different heads-No substantial question arose from the Tribunal’s order that had accepted the assessee’s explanation that its income from sale of debentures had been [LexDoc Id : 294202] HC (Delhi) 2005 A.V. Thomas Exports Ltd. vs DCIT Validity of reassessment-Apex Court's decision-AY 1990-91. Reopening of an assessment after the expiry of four years from the end of the relevant assessment year based on the decision of the Apex C [LexDoc Id : 293276] ITAT (Chennai) 2005 Oil and Natural Gas Corpn. Ltd. vs Western Geco International Ltd. Income from exploration of mineral oils etc-Agreement for upgradation of vessels-The petitioner company, engaged in the business of exploration and drilling of oil within India, gave a contract to the respondent for upgrading its v [LexDoc Id : 292049] HC (Bombay) 2005 CIT vs Jamnagar Jilla Sahakari Kharid Vechan Sangh Ltd. Deduction: Income of a co-operative society-Indivisible business-AY 1981-82. The assessee co-operative society was engaged in trading activities and also accumulated its income from dividends and interest. The commo [LexDoc Id : 291491] HC (Gujarat) 2005 Surinder Kumar Charanjit Kumar vs CIT Appeal to the High Court-Rejection of accounts-AY 1997-98. No substantial question of law arose from the Tribunal’s order, which had found that the fall in the gross profit rate was not satisfactor [LexDoc Id : 290982] HC (Punjab and Haryana) 2005 Universal Radiators Ltd. vs CIT Depreciation: Ownership-Factory building allotted to partner-AY 1986-87. The assessee had been a partner in a partnership until its dissolution. He was entitled to deprecation in respect of the factory building [LexDoc Id : 290531] Madras HC 2005 CIT vs Sahara Airlines Ltd. Penalty: Failure to issue TDS certificate-No tax deducted at source-AY 1998-99 – 2001-02. No penalty for failure to issue the TDS certificate was leviable on the assessee since no tax at source was deducted. LexDoc Id : 294683] HC (Allahabad) 2005 Amit Gupta vs DCIT Exemption: Investment in residential property-Residential house-AY 1997-98. The assessee was entitled to claim exemption under s.54F of the Income Tax Act 1961 since the basement floor of the property purchased fro [LexDoc Id : 292430] ITAT (Delhi) 2005 Hotel Diplomat vs Addl. CIT Deduction: Income from lease and interest on fixed deposits-Hotel business-AY 1996-97. The assessee hotel was not entitled to deduction under s.80HHD of the Income Tax Act 1961 in respect of the income earned by it from leasi [LexDoc Id : 292424] ITAT (Delhi) 2005 Sunbeam Auto Ltd. vs CIT Validity of revision by CIT-Expenditure on dies-AY 2001-02. The expenses incurred by the assessee on replacement of certain worn out dies, having a life span of nearly one year, could not be treated [LexDoc Id : 290835] ITAT (Delhi) 2005 Himalaya International Ltd. vs ITO [LexDoc Id : 290348] ITAT Delhi 2005 ACIT vs Kamlesh R. Agarwal (HUF) Penalty: Failure to get accounts audited-Exemption on inputs claimable-AY 1994-95. No penalty was leviable on the assessee for his failure to get his accounts audited since there was a delay in the completion of the audit [LexDoc Id : 289957] ITAT Ahmedabad 2005 Sahni Natarajan and Bahl vs ACIT Business expenditure: Staff welfare-Picnic tour for employees-AY 1995-96. The expenditure incurred by the assessee-firm in organising a picnic tour for its employees was allowable as business expenditure. The pic [LexDoc Id : 288940] ITAT Delhi 2005 Streamline Finvest vs Chief CIT Auction sale of immovable property-Forfeiture of bid amount-The bid amount partly paid for the auctioned immovable property could be forfeited as per the terms of the auction sale. The petitioner, a highest bid [LexDoc Id : 288896] Karnataka HC 2005 ITO vs A.J. Dhanapal (HUF) Interest on refund of interest-Refund of interest on waiver -The assessee was entitled to interest under s.244A of the Income Tax Act 1961 arising on account of waiver of the interest refunded to him under s.234 [LexDoc Id : 288563] ITAT Chennai 2005 Madan Lal vs ITO Addition to Income-Surrender made in wrong year-The assessee had surrendered certain amount as bogus expenses in a wrong year. These expenses did not relate to the year under consideration and were [LexDoc Id : 287733] ITAT (Jodhpur) 2005 DCIT vs Bhilwara Spinners Ltd. Capital expenditure-Share issue expenses-Expenses like legal or professional expenses or consultancy, etc., relating to the public issue of shares, were capital expenditure. S.37(1) [LexDoc Id : 287249] ITAT Jodhpur 2005 Suman Madanlal Bora vs State of Maharashtra and Ors. Complaint under s. 138 and 141 of the Negotiable Instruments Act 1881-Inconclusive averments-The complaint under s.138 and s.141 of the Negotiable Instruments Act 1881 against a registered partnership firm and its partners was quashed as far a [LexDoc Id : 298399] HC (Bombay) 2005 Usha Jewellers Pvt. Ltd. and Ors. vs UOI [LexDoc Id : 295760] DRAT (Allahabad) 2005 Zyma Laboratories Ltd. vs ACIT Erroneous Order-Revision by CIT, AO’s order as per law-AY 2001-02. The assessment order passed by the AO was not erroneous and could not be set aside by the CIT, as the order was in accordance with the law [LexDoc Id : 294252] ITAT (Mumbai) 2005 Swan Mills Ltd. vs ACIT Computation of book profits-Computation under s.115J and s.115JA -AY 1998-99. For computation of book profits under s.115JA(2) of the Income Tax Act 1961, a separate profit and loss account was to be prepared as per [LexDoc Id : 292433] ITAT (Mumbai) 2005 State Bank of Travancore vs CBDT Relief for arrears of salary-Amount received under VRS-AY 2001-02. The assessee was entitled to relief under s.89(1) of the Income Tax Act 1961 in respect of the amount of compensation received under the V [LexDoc Id : 291631] HC (Kerala) 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last