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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 ACIT vs Eastern International Hotels Ltd. Deduction: Income of hotels and tour operators-Interest income assessed as business income-AY 1998-99. The assessee was engaged in the business of hotel and tour operating. It was entitled to deduction under s.80HHD of the Income Tax Act 196 [LexDoc Id : 294654] ITAT (Mumbai) 2005 JCIT vs Essar Oil Ltd. Income of non-resident-Fees for technical services, DTAA vs Income Tax Act-AY 1996-97. The assessee, a non-resident company incorporated in U.K., received certain payments for supervision and commissioning of refinery complex [LexDoc Id : 294257] ITAT (Mumbai) 2005 CIT vs Focus Estates (P) Ltd. Powers of Tribunal-Recalling ex parte orders-AY 1994-95. The Tribunal could recall its ex parte order since the non-appearance of the assessee was due to non-serving of the notice of hearing on i [LexDoc Id : 293517] ITAT (Delhi) 2005 Pooran Singh vs ACIT Limitation for fresh assessment-Remission of case on limited issues-AY 1984-85 – 1986-87. The CIT(A) had remitted the assessee’s case to the AO for fresh decision involving two issues in August 1989. Since the CIT(A) h [LexDoc Id : 292924] ITAT (Agra) 2005 Bombay Mercantile Co-Operative Bank Ltd. vs DCIT Income from banking business-Transaction in government securities-AY 1990-91, 1991-92. The assessee co-operative bank could enter into ready forward transactions in government securities prior to 15 September 1992. T [LexDoc Id : 292573] ITAT (Mumbai) 2005 Gripwell Industries Ltd. vs ITO Transfer: Accrual of capital gains-Date of transfer-AY 1998-99, 1999-2000. The assessee company had sold its property to a joint venture company and gave possession to the transferee on 31 March 1998. T [LexDoc Id : 292399] ITAT (Mumbai) 2005 DCIT vs Movies Stunt Artists Association Deduction of tax at source-Professional fees paid to stuntmen-AY 2000-01. The payments made by the assessee, an association of stunt artists, to the “stunt artist” were not subject to deduction of tax at source u [LexDoc Id : 291483] ITAT (Mumbai) 2005 Utkarsh Fincap (P) Ltd. vs ITO Chargeable interest-Interest on inter corporate deposits-AY 1998-99 – 2000-01. The interest on inter corporate deposits was not taxable under the Interest Tax Act 1974 since the deposits were neither a “loan [LexDoc Id : 291472] ITAT (Ahmedabad) 2005 JCIT vs T. Adachi Perquisite: Contingent benefit-Contribution to social security plan-AY 1996-97. Only the amount received by the assessee under the health insurance policy taken by his employer was taxable as perquisite under s.17(2)(v [LexDoc Id : 290840] ITAT (Delhi) 2005 ITO vs Five Star Rugs Profits derived from industrial undertaking-Duty drawback-The amount received by the assessee as duty drawback was entitled to deduction under s.80-IB of the Income Tax Act 1961 as ‘profits derived from an in [LexDoc Id : 290836] ITAT (Delhi) 2005 Napar Drugs (P) Ltd. vs DCIT Undisclosed Income-Genuineness of share capital-Further enquiry and addition to the assessee’s income could be made in the block assessment if any incriminating material was found during a search un [LexDoc Id : 289963] ITAT (Delhi) 2005 Arun Kumar Bhansali vs DCIT Undisclosed Income-Retraction of surrender made-An addition to the assessee’s income could be made only to the extent of the income found on correct appreciation of his books of accounts and the sei [LexDoc Id : 289187] ITAT Bangalore 2005 Assistant Director of Income Tax vs Green Emirate Shipping and Travels Double Taxation Relief: DTAA with UAE-Liable to tax-AY 1998-99. The assessee, a resident of the UAE, was in the shipping business. Its income accruing in India was exempt under article 8 of the Double T [LexDoc Id : 288567] ITAT (Mumbai) 2005 DCIT vs Lotus Trans Travels (P) Ltd. Computation of deduction-Income of tour operators-AY 1996-97, 1997-98. The assessee, a travel agent and tour operator, was entitled to certain deductions under s.80HHD of the Income Tax Act 1961 in re [LexDoc Id : 287007] ITAT (Delhi) 2005 Durga Prashad Goyal, Moga, United Bricks Industries, Surinder Pal Bansal, Bindra Machinery Store, Dalu Ram Shiv Charan Dass, Moga vs ITO Validity of reassessment-Full and true disclosure-Reopening of an assessment merely on the basis of an information recived that a party and its associate concern was not a money lender, but simply a n [LexDoc Id : 286070] ITAT Amritsar 2005 DCIT vs Nahar Spinning Mills Ltd. Business expenditure-Installation of sprinkle system on rented premises-AY 1998-99. The expenses incurred by the assessee on installing a sprinkle system on rented premises were allowable as business expenditure. LexDoc Id : 298035] ITAT (Chandigarh) 2005 Choice Aquaculture (P) Ltd. vs ITO Depreciation-Processing of return, Rectification of intimation-The assessee’s claim of higher depreciation on the returned income, which had been processed under s.143(1) of the Income Tax Act 1961, could not be a [LexDoc Id : 294254] ITAT (Ahmedabad) 2005 Prema P. Shah vs ITO [LexDoc Id : 293256] ITAT (Mumbai) 2005 Ramdas Jugani vs CIT and Anr. Best judgment assessment-Arbitrary rate of gross profit-The AO had made the best judgment assessment under s.144 of the Income Tax Act 1961 by adopting the turnover as per the survey report based on the inf [LexDoc Id : 293021] HC (Madhya Pradesh) 2005 Rajendra Prasad Gupta vs CIT Rectification of mistake-Ground of appeal not pressed-AY 1996-97. The assessee could not contend that the ground relating to the additions made to his income had not been pressed by the Tribunal, unless, [LexDoc Id : 292609] HC (Rajasthan) 2005 Farkamal vs CIT Income from undisclosed sources-Amount withdrawn, Omission to enter in books-AY 1983-84. The actual amount withdrawn from the bank by the assessee, but wrongly mentioned in the books of accounts due to an inadvertent mistake, c [LexDoc Id : 292498] HC (Madhya Pradesh) 2005 State Bank of Indore vs ITAT and Ors. Validity of reassessment-Condition precedent-AY 1987-88, 1988-89. The assessee's returns had been processed under s.143(1) of the Income Tax Act 1961. In the absence of any fresh or additional in [LexDoc Id : 288336] HC (Madhya Pradesh) 2005 Bank of Baroda vs Teg's Musrado Ltd. and Ors. [LexDoc Id : 287358] DRAT 2005 RBI vs Al Falah Finlease Ltd. [LexDoc Id : 347129] HC (Delhi) 2005 Sri Chaitanya Educational Committee vs CIT Registration of a charitable trust-Cancellation of registration, Law applicable- The amended provisions of s.12AA of the Income Tax Act 1961, which conferred power on the Commissioner to withdraw the registration granted to a tru [LexDoc Id : 321292] ITAT (Hyderabad) 2005   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last