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| Documents Found: 2648 |
| Title |
Forum |
Year |
Bajaj Auto Finance Ltd. vs DCIT
Disallowance of: business expenditure-Personal use of car-telephone-In the case of a company, no adhoc disallowance could be made on the alleged personal use of cars and telephones.
S.37(1) of the Income Tax A [LexDoc Id : 331120]
|
ITAT (Pune) |
2006 |
Renu Agarwal vs ACIT
Computation of: undisclosed income-Income below taxable limit-The income of a year in block years which was below taxable limit could not be assessed in block assessment.
S.158BB of the Income Tax Act 19 [LexDoc Id : 330341]
|
ITAT (Agra) |
2006 |
Udan Research and Flying Institute (P) Ltd. vs JCIT
Penalty : Concealment of income-Loss assessed-Even after disallowance, the income assessed was a loss. For this reason also no penalty was leviable.
S. 271(1)(c) of the Income Tax Act 196 [LexDoc Id : 330025]
|
ITAT (Mumbai) |
2006 |
Tehri Steels Ltd. vs ACIT
[LexDoc Id : 324585]
|
ITAT (Delhi) |
2006 |
Anand Affiliates vs ITO
Manufacture-Assembly of automobile filters-AY 1997-98 – 1999-2000. The process of assembling semi finished automotive filters on job work basis by subjecting various raw materials supplied by t [LexDoc Id : 321575]
|
ITAT (Chandigarh) |
2006 |
Ashok Kumar Agarwal vs ITO
Validity of reopening assessment-Finding in later year-AY 1997-98, 1999-2000. The reopening of assessment of earlier years on the basis of assessment completed for the AY 2002-03 was valid because it was f [LexDoc Id : 319795]
|
ITAT |
2006 |
Sudarshan Chemical Industries Ltd. vs ACIT
Business Profits-Interest charged from customers-The interest charged by the assessee from its customers for belated payments formed part of business profits. Such interest was not covered by Explana [LexDoc Id : 319717]
|
ITAT (Pune) |
2006 |
Kotdwar Steel Ltd. vs ACIT
[LexDoc Id : 317989]
|
ITAT (Delhi) |
2006 |
Amrit Versha Ispat (P) Ltd. vs ACIT
[LexDoc Id : 316162]
|
ITAT (Delhi) |
2006 |
ACIT vs Adani Export Ltd.
[LexDoc Id : 326596]
|
ITAT (Ahmedabad) |
2006 |
Ashok Kumar Damani vs Addl. CIT
[LexDoc Id : 318833]
|
ITAT (Mumbai) |
2006 |
Delhi Race Club (1940) Ltd. vs DCIT
TDS: Winning in horse races-Computation of TDS-AY 2001-02. The assessee was a race club organising horse races. In such a case, the tax was to be deducted under s.194BB of the Income Tax Act 1961 o [LexDoc Id : 320214]
|
ITAT (Delhi) |
2006 |
Suresh Vyas vs ACIT
Undisclosed Income-Estimate of household expenses-In absence of any material found during search the estimated household expenses could not be included as undisclosed income.
S.158BB of the I [LexDoc Id : 332722]
|
ITAT (Jodhpur) |
2006 |
Anthony Phillip Witek vs DCIT
Exemption: Income of foreign technician-Technician: Specialist in wireless telecommunication-AY 2002-03. The assessee was a non-resident. He was a specialist in wireless telecommunication. He was employed by an Indian company to set up and com [LexDoc Id : 330833]
|
ITAT (Delhi) |
2006 |
Ram Shree Steels (P) Ltd. and Anr. vs Dakshinanchal Vidyut Vitran Nigam Ltd. and Ors.
[LexDoc Id : 330400]
|
HC (Allahabad) |
2006 |
Claris Lifesciences Ltd. vs ACIT
Research and Development expenses-Facility approved by prescribed authority-The facility for providing research and development of the assessee was duly approved by the prescribed authority. The entire R&D expenditure was enti [LexDoc Id : 328955]
|
ITAT (Ahmedabad) |
2006 |
ITO vs Paru D. Dave, Deviprasad L. Dave
Capital gains: Transfer-Reducation in share in firm on re-constitution-AY 1994-95. The assessee was a partner in a firm which another having 50 percent share each. The building owned by the firm was revalued at Rs.23 lakh [LexDoc Id : 327809]
|
ITAT (Mumbai) |
2006 |
CIT vs Malwa Cotton Spinning Mills Ltd.
Computation of deduction: Export business-Interest assessed as business income-AY 1994-95. The interest assessed as business income. Ninety percent of such interest was to be reduced from business profits for computation of deduc [LexDoc Id : 326927]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Onkar Nath Aggarwal
Sales-promotion expenses-Commission paid to dealers, Export market development allowance-AY 1985-86. The commission paid to dealers and the export market development allowance, was not hit by the bar under s.37(3A).
S.37(3A) of [LexDoc Id : 325312]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Ved Parkash Aggarwal
Entertainment expenditure-Dinners and lunches to foreign customers-AY 1981-82 and 1982-83. The expenses incurred on dinners and lunches to foreign customers were disallowable under s.37(2A).
S.37(2A) of th [LexDoc Id : 325307]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Mahavir Spinning Mills Ltd.
Depreciation allowance-Law applicable-The amended rule-prescribing rate of depreciation is not applicable retrospectively.
S.32 of the Income Tax Act 1961
Rule 5 of the [LexDoc Id : 325306]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Varinder Agro Chemicals
Interest on borrowed capital-Interest free advance to sister concern-While the assessee had borrowed funds on interest, it advanced certain amount free of interest to its sister concern. Pro-rata interest paid was disa [LexDoc Id : 325305]
|
HC (Punjab and Haryana) |
2006 |
CWT vs Siri Paul Oswal
Validity of transfer of case under Wealth Tax Act -Transfer of case to IAC-AY 1972-73 to 1974-75. The assessee’s income tax case was transferred under s.127 from the ITO to the IAC. In wealth tax proceedings the jurisdiction [LexDoc Id : 325304]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Avery Cycles Industries Ltd.
New industrial undertaking-Initial year of setting up new unit-The revenue claimed that the new unit was set up in AY 1984-85, while the assessee claimed it was set up in AY 1985-86. The major investment in the pl [LexDoc Id : 325303]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Avon Cycles Ltd.
Total turnover under s.80HHC-Sales tax, Trade discount, insurance claims and miscellaneous receipts-The sales tax, trade discount, insurance claim and miscellaneous receipts do not form part of total turnover for computation of deduction under s.80HH [LexDoc Id : 325302]
|
HC (Punjab and Haryana) |
2006 |
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