Register free! 
Banking - Judgement
[ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  

 
First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last
Documents Found: 2418   
Title Forum  Year
Rajesh P. Soni vs ACIT Unexplained investment-Unexplained purchases-No addition to the assessee’s income could be made on account of unexplained investments since the purchases had been duly recorded in the books, whic [LexDoc Id : 292558]
ITAT (Ahmedabad) 2005
Enam Financial Consultants (P) Ltd. vs ACIT Business loss of underwriter-Depreciation in value of devolved securities-The claim of deduction suffered by the assessee due to depreciation in the value of devolved securities could not be allowed, as it was only a notiona [LexDoc Id : 292217]
ITAT (Mumbai) 2005
Buxa Dooars Tea Co. (India) Ltd. vs ACIT Revision by CIT-Return processed under s.143(1)-AY 2002-03. The intimation issued under s.143(1)(a) of the Income Tax Act 1961 could not be set aside by the CIT while exercising his revisional power [LexDoc Id : 288562]
ITAT Calcutta 2005
CIT vs Dalmia Resorts International Appeal to the High Court-Genuineness of cash credits-AY 1988-89 - 1991-92. Deletion of the additions made under s.68 of the Income Tax Act 1961 was upheld in view of the Tribunal's findings, which had he [LexDoc Id : 287583]
HC (Delhi) 2005
Y. Hayagriva Rao vs ITO Condonation of delay-Reasonable cause, Later enhancement of income by rectification-AY 1992-93. The assessee did not file an appeal against the addition made to his income for the reason that even after addition the tax payable was ni [LexDoc Id : 322563]
ITAT (Cochin) 2005
Farrukhabad Gramin Bank vs ACIT Jurisdiction of tribunal-Appeal against protective assessment-The tribunal could not make observations on the merits of addition when the assessment of an amount was made on protective basis in the year under app [LexDoc Id : 304985]
ITAT (Agra) 2005
Digital Equipment India Ltd. vs DCIT Arm’s length arrangement-Sale of service to group company-AY 1995-96. The assessee company earned its income from software activities as well as from providing such services to group companies. The profits sh [LexDoc Id : 300838]
ITAT (Bangalore) 2005
Yucca Finvest (P) Ltd. vs DCIT Speculation loss-Dealing in shares- AY 1996-97. The assessee had earned dividend income and also income from dealing in sale of shares. The loss suffered by it from such dealings durin [LexDoc Id : 299417]
ITAT (Mumbai) 2005
Mindtree Consulting (P) Ltd. vs ACIT Set off of loss from one unit against another-Loss of unit exempt under s.10B-AY 2001-02. The relief allowed under the amended provisions of s.10B of the Income Tax Act 1961, was by way of deduction, not exemption. Therefore, th [LexDoc Id : 298468]
ITAT (Bangalore) 2005
Canfin Homes Ltd. vs JCIT Accrual of income-Income from non-performing assets-AY 1997-98. The assessee company was governed by the National Housing Bank Act 1987 according to which it could recognise income from non-performing a [LexDoc Id : 297180]
ITAT (Bangalore) 2005
State Bank of India and Anr. vs Chinigeppali Lathangi and Ors. [LexDoc Id : 293725]
HC (Andhra Pradesh) 2005
Ramnord Research Laboratories (P) Ltd. vs WTO Capital asset: Property used for business-Property let out on rent-AY 1997-98 – 1998-99. The assessee was utilising a property for processing of films, which was let out on rent during the year under appeal. Since the [LexDoc Id : 293277]
ITAT (Mumbai) 2005
ACIT vs P.S. Apparels Profits derived from industrial undertaking-Gains on exchange rate fluctuations-The assessee was entitled to deduction under s.80-IA of the Income Tax Act 1961 in respect of the gains realised on account of exchange rate fluctuati [LexDoc Id : 293031]
ITAT (Chennai) 2005
UOI Through Central Organisation of Railway Electrification and Anr. vs UOI Through Secretary, Ministry of Finance and Ors. Maintainability of writ-Writ by a government department against Revenue-The writ petition filed by a government department against the Revenue was not maintainable, as the Department had failed to obtain prior clearance fr [LexDoc Id : 292951]
HC (Allahabad) 2005
Chang Chemicals Ltd. vs DCIT [LexDoc Id : 292684]
ITAT (Delhi) 2005
ACIT vs Hinditron Services (P.) Ltd. Business Income-Termination of one of the agencies-The compensation received by the assessee company on transfer of distributorship of one of its agencies to another company was taxable as its business [LexDoc Id : 292481]
ITAT (Mumbai) 2005
Joint Official Liquidator of Bank of Credit and Commerce (Overseas) Ltd. vs JCIT Income of a foreign company: Income arising in India-Tax on dividends, royalty and technical services-AY 1998-99. The assessee foreign company was in the banking business having its branch office in India. Since it was an Indian concern, the rate of ta [LexDoc Id : 292429]
ITAT (Mumbai) 2005
DCIT vs Eastern Medikit Ltd. Deduction: Income from exports-Loss in share dealings-The loss incurred by the assessee in the share business was to be excluded for computing deduction under s.80HHC of the Income Tax Act 1961.
LexDoc Id : 291611]
ITAT (Delhi) 2005
Chohung Bank vs DDIT Non-discrimination: Tax on non-resident-Higher rate of tax on a non-resident company-AY 2002-03. The assessee, a Korean banking company, was carrying its normal banking business in India. Since no rates for charging tax on non-domestic [LexDoc Id : 291468]
ITAT (Mumbai) 2005
DCIT vs Hydraulics Ltd. [LexDoc Id : 290552]
ITAT (Chennai) 2005
Housing and Urban Development Corpn. Ltd. vs JCIT Chargeable interest-Investments in short term deposits, securities and bonds-AY 1992-93, 1993-94 and 1996-97. The investments made by the assessee by way of short-term deposits, securities and bonds, which were not loans and ad [LexDoc Id : 289191]
ITAT (Delhi) 2005
Sannthalakshmi Mills (P) Ltd. vs ITO Certificate for non-deduction-Assessee- in-default-AY 2001-02. The assessee was in default because at the time that it had not deducted tax at source under s.197(1) of the Income Tax Act 1961 on paymen [LexDoc Id : 288941]
ITAT Chennai 2005
Vishnu Maruti Ghosale and Ors. vs AA and Ors. Validity of pre-emptive purchase of property-Understatement of consideration, Comparable sales-The order passed by the Appropriate Authority, under s.269UD of the Income Tax Act 1961, by comparing the value of the property under consideration wi [LexDoc Id : 288697]
Bombay HC 2005
Ocean Sparkle Ltd. vs DCIT Operating and maintaining infrastructure facility-Transfer of facility from developer to operator-AY 2000-01 - 2001-02. The assessee, a transferee from the developer of ports, rendered services that were an integral part of operation and maintenanc [LexDoc Id : 287737]
ITAT Hyderabad 2005
DCIT vs Indag Rubber Ltd. [LexDoc Id : 287551]
ITAT Delhi 2005
 
First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last