Register free!

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 JCIT vs Sakura Bank Ltd. Powers of Tribunal-Retrospective amendment to s.90-AY 1992-93. The Revenue could not have raised the issue of applicability of the Explanation to s.90 of the Income Tax Act 1961 earlier, as the explana [LexDoc Id : 288351] ITAT (Mumbai) 2005 Saroj Dassani vs ACIT Deductions: Export profits-DEPB and DFRC receipts-The assessee-exporter was entitled to deduction under s.80HHC of the Income Tax Act 1961 in respect of DEPB and DFRC receipts. 90 per cent of these re [LexDoc Id : 287703] ITAT (Delhi) 2005 CIT vs Thirani Chemicals Ltd. Business expenditure-Expenses for issue of debenture-The expenses incurred by the assessee company on issue of debentures were allowable, irrespective of the fact that the debentures were issued for rais [LexDoc Id : 300776] HC (Delhi) 2005 State of Gujarat vs Appellate Authority for Industrial and Financial Reconstruction and Ors. [LexDoc Id : 299542] HC (Gujarat) 2005 Bharat Wagon and Engg. Co. Ltd and Anr. vs Hi-Tech Abrasives Ltd [LexDoc Id : 297792] HC (Patna) 2005 Bank of Baroda vs Bedspread House [LexDoc Id : 295773] DRT 2005 CIT vs Standard Radiators (P) Ltd. Accrual of liability-Change of method of accounts, Provision for payment of bonus-AY 1981-82. The change of the method of paying bonus from cash system to mercantile system during the relevant year would not disentitle the assessee [LexDoc Id : 292949] 2005 DCIT vs Ascom India (P) Ltd. Penalty:Concealment of income-Non-recording of satisfaction in assessment order-AY 2001-02. The initiation of penalty proceedings and levy of penalty were invalid where the AO had not recorded that he was satisfied that the assess [LexDoc Id : 288346] ITAT (Delhi) 2005 JCIT vs Rajesh Exports Ltd. [LexDoc Id : 381674] ITAT (Bangalore) 2005 Ramakrishbna Chit Fund Co. vs ITO Validity of partnership firm-Hindu deity taken as partner-AY 1998-99. The partnership deed included 'Santoshi Ma' as a partner. The said hindu deity was not represented by a shebait, yet signatures on the par [LexDoc Id : 332959] ITAT (Hyderabad) 2005 Ramakrishna Chit Fund Co. vs ITO Validity of partnership-Deity made a partner-AY 1998-99. The partnership formed for the purpose of making a Hindu deity a partner was not valid. S.184 of the Income Tax Act 1961 [LexDoc Id : 319167] ITAT (Hyderabad) 2005 The Federal Bank Ltd. vs JCWT Urban land-Land on which building is under construction-AY 1996-97. The assessee bank had started construction of office building on a plot of land. Such land could not be held as ‘vacant urban land’ becaus [LexDoc Id : 317164] ITAT (Cochin) 2005 DCIT vs Finolex Pipes Ltd. Income deemed to accrue in India-Sale of designs vs Royalty-The fees paid by the assessee, an Indian company, to a German company for outright sale of design documentation was not royalty as per DTAA with Germa [LexDoc Id : 315714] ITAT (Pune) 2005 ITO vs Panchavati Arcade and Ors. Addition to Income-On money on sale of property to relatives-No addition to the assessee’s income could be made on alleged receipt of on money, as there was no evidence to show that the assessee had received on [LexDoc Id : 303643] ITAT (Hyderabad) 2005 Garden Silk Mills Ltd. vs DCIT and Ors. Interest on delayed refund-Interest on interest-The assessee was entitled to payment of interest on delayed refund from the date of payment to the date of the assessment order and also to payment of [LexDoc Id : 301995] HC (Gujarat) 2005 Babulal Sharma vs ACIT Powers of CIT(A)-Appeal against intimation under s.143(1)(a)-AY 1993-94. The CIT(A) could not direct the AO to pass a fresh assessment order in an appeal against the intimation issued under s.143(1)(a) of the In [LexDoc Id : 301593] ITAT (Jodhpur) 2005 Rajasthan Wine Agency vs CIT and Anr. Rejection of accounts-Failure to produce stock register and vouchers-AY 1985-86. The assessee’s books of accounts were rightly rejected, as neither the stock register nor the sales and purchase vouchers were produced fo [LexDoc Id : 301222] HC (Rajasthan) 2005 Nirmal Kumar Jain vs DCIT Validity of reassessment-Time limit for issue of notice-AY 1989-90. The assessee’s total income escaping assessment was less than Rs.1 lakh. Therefore, the notice issued after 31 March 1997 under s.148 of t [LexDoc Id : 300709] ITAT (Delhi) 2005 DCIT vs Arjun Dass Kalwani Block assessment-Levy of surcharge, Law applicable-No surcharge was leviable in block assessment where a search was conducted prior to the insertion of Proviso to s.113 of the Income Tax Act 1961, whic [LexDoc Id : 299280] ITAT (Jodhpur) 2005 Lalit D. Sheth vs Directorate of Enforcement FERA-Repatriation of export proceeds-The penalty imposed under s. 18(2) and 18(3) of the FERA 1973 for not repatriating export proceeds was upheld. Even though the appellant had made effo [LexDoc Id : 298553] ATFE (Delhi) 2005 Vijay Prakash Toshniwal and Ors. vs CIT Income of karta or HUF-Status-AY 1991-92. The subletting of a contract to the Karta by the assessee HUF could not be considered as a sham transaction since the Karta had a dual cap [LexDoc Id : 296855] HC (Rajasthan) 2005 National Aluminium Co. Ltd. vs DCIT Interest payable: Late payment of dividend distribution tax-Interim dividend subject to government’s approval-The interest under s.115P of the Income Tax Act 1961 for late payment of dividend distribution tax was chargeable, even if the tax was paid by the ass [LexDoc Id : 295555] ITAT (Cuttack) 2005 DCIT vs SMS India Ltd. Penalty: Short deduction of tax at source-Bona fide belief-AY 1995-96 – 1998-99. No penalty was leviable on the assessee for short deduction of tax at source since it was under a bona fide belief that certain [LexDoc Id : 295124] ITAT (Mumbai) 2005 Roborant Investment (P) Ltd. vs WTO Business asset-Building given on rent-The value of the building given on rent was not exempt from wealth tax since the building was not used for assessee’s business. S.2(ea)(i)( [LexDoc Id : 294960] ITAT (Mumbai) 2005 Cybertech Systems and Software Ltd. vs ACIT Exemption: Export Oriented Undertaking-Export sales in excess of 75 per cent, Law applicable-The assessee could not be denied relief under s.10B of the Income Tax Act 1961 merely because some payment was made by the overseas importer on man ho [LexDoc Id : 294959] ITAT (Mumbai) 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last