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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 | 101 | 102 | 103 | 104 | 105 | 106 | Next | Last Documents Found: 2648    Title Forum  Year CIT vs East Coast Constructions and Ind. Ltd. Accrual of income-Retention of a part of contract amount-AY 1997-98, 1998-99. The assessee, a contractor for construction work, followed mercantile system of accounting. A part of the contract amount retaine [LexDoc Id : 295434] HC (Chennai) 2006 Commissioner of Wealth Tax and Income Tax vs T. Girija Ammal Accrual of income-Additional compensation on compulsory acquisition- AY 1981-82 – 1991-92, 1993-94. The assessee had been awarded additional compensation by the civil court on compulsory acquisition of her lands. Sinc [LexDoc Id : 294146] HC (Chennai) 2006 CIT vs Reiter Ingolsteadt Spinnereimaschinenbau Ag. Germany Fees for technical services-Rate of tax-The assessee was a foreign company incorporated in Germany. The rate of tax in respect of the fees received by it for technical services provided to a [LexDoc Id : 290496] HC (Chennai) 2006 DCIT vs Central Government Employees Consumer Co-operative Society Ltd. Business expenditure: Year of deduction-Provision for wage revision-AY 1998-99. The assessee had made a provision under the head ‘salaries and wages’ pending revision. The liability on account of wage revision accrued [LexDoc Id : 323413] ITAT (Delhi) 2006 Diebold Systems (P) Ltd. vs ACIT [LexDoc Id : 323307] ITAT (Chennai) 2006 CIT vs Brakes India Ltd. Computation of profits of industrial undertaking-Excise duty and sales tax paid-The excise duty and sales tax paid by the assessee had to be excluded from the total turnover for computing deduction. S.80HH of the Income [LexDoc Id : 309865] HC (Chennai) 2006 Mphasis BFL Ltd. vs ITO Income deemed to accrue in India-Sale of copyrighted programme vs Royalty-AY 2000-01, 2002-03. The assessee company was engaged in the business of development of software for which it purchased computer software from a non-r [LexDoc Id : 303215] ITAT (Bangalore) 2006 WTO vs Madhuri S. Sheth Penalty: Concealment of wealth-Change of status by AO-AY 1997-98, 1998-99. The assessee along with her two relatives had jointly purchased a flat. The return filed including her proportionate share in the [LexDoc Id : 299150] ITAT (Mumbai) 2006 Delhi Milk Scheme vs ITO Commission-Commission on sales allowed to agents-AY 2002-03, 2003-04. The assessee was a public sector undertaking engaged in manufacturing and selling milk and milk products. The sums paid by the as [LexDoc Id : 298560] ITAT (Delhi) 2006 CIT vs Oriental Insurance Co. Ltd. Appeal to the High Court-Appeal by public sector undertaking-The assessee was a public sector undertaking of the Central Government. Its appeal before the high court was not maintainable since the permission req [LexDoc Id : 298461] HC (Delhi) 2006 JCIT vs Pramod Bhasin Perquisites-Contingent interest in benefits-AY 1996-97. The assessee’s employer had contributed certain amounts to a pension fund for which the eligibility was that the employee should have cont [LexDoc Id : 298041] ITAT (Delhi) 2006 ACIT vs Bhagwati Printers (P) Ltd. Limitation for block assessment-Date of completion of search-Block Period 01 April 1989 – 23 June 1999. The block assessment completed on 31 August 2001 after the conclusion of search on 24 June 1999 was barred [LexDoc Id : 296895] ITAT (Delhi) 2006 P.L. Haulwel Trailers Ltd. vs DCIT Computation of interest-Payment by cheque-The date of payment of tax by the assessee would be the date on which the cheque was presented for computation of interest and subsequently honoured. [LexDoc Id : 296275] ITAT (Chennai) 2006 Namdeo Ukhardu Patil vs Bharat Janardhan Patil and Anr. [LexDoc Id : 295206] HC (Bombay) 2006 Savatram Ramprasad Mills vs Member, Industrial Court of Maharashtra and Ors. [LexDoc Id : 295205] HC (Bombay) 2006 CIT vs Loyal Textile Mills Ltd. Capital Receipt-Insurance compensation-The amount received by the assessee as insurance compensation in lieu of reinstatement of the damaged machinery was its capital receipt, not income. [LexDoc Id : 294187] HC (Chennai) 2006 N. Jayaprakash Package India Tin Fabricators vs CIT Addition to Income-Unaccounted sale of stock-The assessee manufactured tins after purchasing tin sheets. The addition made to its income was justified since certain unaccounted sale of stocks fou [LexDoc Id : 293515] HC (Kerala) 2006 CIT vs Southern Roadways Ltd. Amounts carried forward-Evidence of cessation of liability-The amounts carried forward by the assessee could not be treated as a cessation of liability in the absence of any evidence. S.41(1) of the [LexDoc Id : 293023] HC (Chennai) 2006 Bank of India vs State Bank of India [LexDoc Id : 292490] DRT 2006 CIT vs Poompuhar Shipping Corpn. Ltd. TDS: Payment to contractor-Payments for transportation, Law applicable-AY 1994-95. The payments made by the assessee company for transportation of its goods were not subject to deduction of tax at source under s.194C of t [LexDoc Id : 292103] HC (Chennai) 2006 CIT vs S. Sundar and Ors. Relief from tax: Arrears of salary-Amount received under VRS- AY 2001-02. The assessee was entitled to relief under s.89(1) of the Income Tax Act 1961 in respect of the amount received under the VRS in excess o [LexDoc Id : 292019] HC (Chennai) 2006 JCIT vs Warner Bros (FE) Inc., Warner Bros. (F.E.) Inc vs DCIT, Warner Bros (FE) Inc. vs JCIT [LexDoc Id : 289128] ITAT Mumbai 2006 CIT vs Prem Kumar Cash credits: Credits from regular assessee-Credit in wife’s name-AY 1990-91. The assessee had disclosed certain cash credits in the name of his wife, who had the capacity to give deposit, as she was being regularly [LexDoc Id : 321613] HC (Allahabad) 2006 ACIT vs Mariwala Family (No. 2) Trust Capital gains: Distribution of assets on liquidation of company-Fair market value of unlisted shares-AY 1996-97. The assessee held certain shares of a company in liquidation, which was holding unlisted shares of another company. On distribution of ass [LexDoc Id : 298038] ITAT (Mumbai) 2006 CIT vs Ponni Sugars and Chemicals Ltd. Capital Receipt-Incentive for meeting capital cost-AY 1996-97. The amount received as subsidy from the state government for meeting its capital cost, which was utilised for discharging loans taken and [LexDoc Id : 294927] HC (Chennai) 2006   First | Prev | 101 | 102 | 103 | 104 | 105 | 106 | Next | Last