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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 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | Next | Last Documents Found: 2418    Title Forum  Year Mcleod Russel India Ltd. and Anr. vs Agrl. ITO and Ors. Validity of re-assessment-Time-barred notice for: Re-assessment-AY 1984-85. The notice issued for reopening assessment for AY 1984-85 was issued in on 26 February 1997. It was time barred. The proceeding for re-ass [LexDoc Id : 332313] HC (Gauhati) 2005 CIT vs Bhagawat Prasad Bansal and Sons [LexDoc Id : 331915] HC (Punjab and Haryana) 2005 CIT vs Raman Iron Foundry and Steel Rolling Mills Business Income-Cash incentive received for exports-AY 1982-83. The cash incentive received by the assessee against the exports made was assessable as its business income in view of insertion of clause( [LexDoc Id : 322586] HC (Allahabad) 2005 CIT vs Bhagwat Parsad Bansal and Sons Appeal to the High Court-Discrepancy in stock-AY 1997-98. No substantial question of law arose from the tribunal’s order, which, on appreciation of facts, held that there was no discrepancy in sto [LexDoc Id : 321090] HC (Punjab and Haryana) 2005 CIT vs Sobhag Textile (P) Ltd. Capital expenditure-Guarantee commission paid to bank for purchase of machinery-AY 1988-89. The guarantee commission paid by the assessee company to the bank for purchase of machinery was capital expenditure. S.37(1) of [LexDoc Id : 296996] HC (Punjab and Haryana) 2005 CIT vs Premier Proteins Ltd. Capital receipt vs Revenue receipt-Subsidy granted by government-The question of whether the subsidy granted by the government was a capital receipt or a revenue receipt depended upon the particular scheme, its natu [LexDoc Id : 287190] HC (Madhya Pradesh) 2005 R.K. Arya Cold Storage and General Mills vs CIT Investment allowance-Running cold storage-A.Y. 1982-83: The assessee, who ran a cold storage, was entitled not to 'investment allowance'. S.32A of the Income Tax Act 1961 [LexDoc Id : 283602] HC (Allahabad) 2005 Dagina vs DCIT Duty of Tribunal-Passing a reasoned order-A.Y. 1997-98: The Tribunals' impugned order was set aside, as the Tribunal had failed to record what issues had been raised before it and what reasons [LexDoc Id : 281669] HC (Gujarat) 2005 CIT vs Haryana Agro Services Penalty: Delay in filing audit report-Audit report filed with return-AY 1990-91. A mere delay in filing the audit report would not entail penalty on the assessee, who, even after getting its accounts audited on time, fi [LexDoc Id : 280945] Punjab and Haryana HC 2005 Ravi Marketing (P) Ltd. vs CIT Business expenditure-Sales-promotion expenditure-A.Y. 1988-89: The expenditure that the assessee had incurred while conducting a conference of its distributors and agents, was a business expenditure [LexDoc Id : 280791] Calcutta HC 2005 Pepsu Road Transport Corpn. vs CIT and Ors. [LexDoc Id : 280580] Punjab and Haryana HC 2005 Haryana Cooperative Sugar Mills Ltd. vs CIT and Ors. [LexDoc Id : 280577] Punjab and Haryana HC 2005 CIT vs Decora Tubes Ltd. Computation of deduction-Deduction under two sections-The deduction under s.80-I of the Income Tax Act 1961 was admissible from the assessee’s gross total income without reducing such income by the deduct [LexDoc Id : 304506] HC (Madhya Pradesh) 2005 CWT vs Rakesh Mohan Assets belonging to assessee-Shares transferred to private trust created for unborn person-AY 1980-81. The value of the shares transferred to a trust created for the benefit of his unborn grandson could not be included in the assessee’s net [LexDoc Id : 301966] HC (Allahabad) 2005 Himadri Coke and Petro Ltd. vs Soneko Developers (P) Ltd. and Ors Auction of property-Failure of auction-purchaser to pay the full auction price-An auction-purchaser could not be granted extension of time for making the full payment towards the auction purchase unless the advertisement for auct [LexDoc Id : 295751] SC 2005 Vinod Rathore vs UOI Tax collection at source-Computation of TCS-The cost of liquor would include the excise duty paid by the assessee for computing tax collection at source. S.206C of the Income Tax Act [LexDoc Id : 295748] HC (Madhya Pradesh) 2005 DCIT vs Samtel Electron Devices Ltd. Interest on borrowed capital-Investment in shares of sister company-AY 1991-92. The interest paid by the assessee on borrowed funds for investing in the shares of its sister concern was allowable as deduction under s.3 [LexDoc Id : 292572] ITAT (Delhi) 2005 CIT vs K.D. Wires (P) Ltd. Deductions: Profits of industrial undertaking-Computation of deduction-AY 1991-92. Deduction under s.80-I of the Income Tax Act 1961 required to be granted on the gross total income, without reducing from it the deduction [LexDoc Id : 287854] Madhya Pradesh HC 2005 Parkside Explosives and Industries Ltd. vs CIT Claim of extra shift allowance-Machinery leased by assessee-A.Y 1986-07: The assessee was entitled to claim extra shift allowance for machinery leased as the machinery was used in extra shifts. S.32 [LexDoc Id : 283929] Chennai HC 2005 CIT vs S.S. Banga Audit of accounts-Sufficient explanation, Delay condoned-The provisions of s.44AB of the Income Tax Act 1961, which required assessees to furnish audit reports on time, were mandatory provisions and non-comp [LexDoc Id : 281775] Punjab and Haryana HC 2005 Vidya Sagar vs CIT Validity of reassessment-Reassessment on DVO's report-A.Y. 1969-70, 70-71: The reassessment of costs of construction, based on the DVO's report, was invalid since the assessee had reported all material fa [LexDoc Id : 280571] Punjab and Haryana HC 2005 CWT vs Kiran Devi [LexDoc Id : 280416] Allahabad HC 2005 CIT vs Haryana Hotels Ltd. Business loss-Carry forward and set off-A.Y. 1987-88: The assessee was not allowed to carry forward and set off business losses, as it had not filed a valid return for the A.Y. 1987-88. Ther [LexDoc Id : 279523] HC (Punjab and Haryana) 2005 CIT vs Attri Devi Re-assessment-Treated as null-A.Y. 1961-62: The reassessment order sanctioned by the CBDT was required to be treated as null, as the file containing the order was not available. Fu [LexDoc Id : 279520] Punjab and Haryana HC 2005 CIT vs Atlas Cycle Industries Ltd. Capital Employed-Deduction allowed u/s 80G-Deductions allowed under s.80G of the Income Tax Act 1961 could be considered as sums includible in total income for income tax assessment and would f [LexDoc Id : 262931] Punjab and Haryana HC 2005   First | Prev | 91 | 92 | 93 | 94 | 95 | 96 | 97 | Next | Last