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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 Harsiddh Specific Family Trust vs CIT Powers of the Tribunal-Modifying orders of CIT passed under s.263-AY 1986-87. The Tribunal was empowered to modify the CIT’s orders passed under s.263 of the Income Tax Act 1961 and also to direct the AO to make prop [LexDoc Id : 294930] HC (Gujarat) 2006 CIT vs V.R. Venkatachalam Unexplained investment-No evidence of investment made by the assessee-AY 1985-86. An addition made to the assessee’s income based on the seized document found at the premises of its sister concern during a search was not [LexDoc Id : 294000] HC (Chennai) 2006 CIT vs Vellore Electric Corpn. Ltd. Limitation for reassessment-Law applicable, Extended period of limitation-AY 1979-80 – 1982-83. The reassessment, which had become time barred before the amendment of s.150(1) of the Income Tax Act 1961, which was effective [LexDoc Id : 292952] HC (Chennai) 2006 Shyam Bansal vs ACIT Validity of reassessment-Reasons to believe, Maintainability of writ-AY 1998-99. The writ petition filed against the notice issued under s.148 of the Income Tax Act 1961 for reassessment was not maintainable since the A [LexDoc Id : 292497] HC (Allahabad) 2006 Mathur Marketing (P) Ltd. vs CIT and Anr. Rejection of accounts-Powers of AO-AY 1989-90. The AO could enquire into the assessee’s books of accounts and reject the alleged loss making transactions on the basis of the material on [LexDoc Id : 291602] HC (Delhi) 2006 CIT vs Tej Quebecor Printing Ltd. TDS: Liability for TDS-Salary not paid to the employee-AY 1994-95 - 1998-99. The assessee was not liable to deduct tax at source under s.192 of the Income Tax Act 1961 where it had not paid the salary that [LexDoc Id : 288699] HC (Delhi) 2006 Consolidated Photo and Finvest Ltd. vs ACIT Validity of re-opening of assessment-Expenses allowed in original assessment-AY 1998-99. Reopening of the assessment on the ground that certain income had escaped assessment earlier would be valid if the reopening was not based [LexDoc Id : 288695] HC (Delhi) 2006 CIT vs Dalmia Promoters Developers (P) Ltd. Business income vs. Income from other sources-Interest on fixed deposits-AY 1993-94. The interest received on bank FDRs, which represented margin money for bank guarantees on loans taken for business, was the assessee's bus [LexDoc Id : 288338] HC (Delhi) 2006 Meena S. Banerji vs ITO Computation of deduction-Foreign exchange received vs Shares received in consideration-The assessee had received US $ 2 lakhs and equity shares worth US $ 3 lakhs from a foreign company on export of digitalised synopsis of literature boo [LexDoc Id : 323373] ITAT (Mumbai) 2006 Radhaballabh Silk Mills (P) Ltd. vs DCIT Business expenditure-Payments to municipal corporation for regularising building-The assessee’s factory premises were divided under the award of arbitrator and directions of the high court and as a result of such division the open [LexDoc Id : 317916] ITAT (Mumbai) 2006 Sainaba vs UOI [LexDoc Id : 309000] HC (Kerala) 2006 CIT vs Bank of Punjab Ltd. Appeal to the High Court-Sufficiency of opportunity to cross-examine-The tribunal’s finding that the AO had not given the assessee a sufficient opportunity to cross-examine the parties was a finding of fact. [LexDoc Id : 303111] HC (Punjab and Haryana) 2006 Patel Brass Works vs CIT Capital loss-Cancellation of supply order for plant-AY 1986-87. The contract between the assessee and the supplier of machinery was not a capital asset and there was no transfer under s.2(47) of the Inc [LexDoc Id : 302793] HC (Gujarat) 2006 Hargobind Fashion (P) Ltd. vs State Bank of Patiala [LexDoc Id : 302753] HC (Delhi) 2006 Grasim Industries Ltd vs U.P. Cement Corpn. Ltd and Ors. [LexDoc Id : 297786] HC (Allahabad) 2006 Hotel Kumar Palace vs CIT Block assessment-Estimate of income-The estimation of the assessee’s income from catering business based on the entries in seized diaries and the partner’s statement that the income was [LexDoc Id : 294644] HC (Punjab and Haryana) 2006 CIT vs Andhra Pradesh Yarn Combines (P) Ltd. Penalty:Concealment of income-Possession of high denomination currency notes-AY 1978-1979. No penalty could be levied on the assessee under s.271(1)(c) of the Income Tax Act 1961 merely because it was in possession of high deno [LexDoc Id : 289393] Karnataka HC 2006 Mohd. Sartaj and Anr. vs State of U.P. and Ors. [LexDoc Id : 287760] SC 2006 DCIT vs Surya Roshni Ltd. MAT assessment: Prima facie adjustment-Charging interest under s.234C-AY 2000-01. The assessee had been assessed under s.115JA of the Income Tax Act 1961 for minimum alternate tax (MAT). Therefore, the interest charged u [LexDoc Id : 298952] ITAT (Delhi) 2006 Arvee International vs Addl. CIT Erroneous order: Non-application of mind-Notional profits or loss shown on import licence-AY 1998-99. The AO’s order allowing the assessee exporter’s claim for loss on sale of import licenses during the relevant year without verifying as to [LexDoc Id : 298951] ITAT (Mumbai) 2006 Godrej Industries Ltd. vs DCIT Interest on refund of tax-Tax paid without obligation under law-AY 1996-97, 1997-98. The assessee had deducted and paid excess tax at source in respect of interest income paid to a non-resident. The excess tax was [LexDoc Id : 298946] ITAT (Mumbai) 2006 ITO vs Alfred Allan Advertising Failure to deduct tax at source-Computation of interest under s.201(1A)-The interest under s.201(1A) of the Income Tax Act 1961 was chargeable from the period starting from the date of deduction till the date of payment of [LexDoc Id : 298557] ITAT (Delhi) 2006 Kameshwari Finance and Leasing (P) Ltd. vs DCIT Credit for TDS-Shares not registered in assessee’s name- The credit for tax deduction at source could not be allowed to the assessee in the name of the original owner because the assessee had not registere [LexDoc Id : 296894] ITAT (Delhi) 2006 Veneers and Laminations (I) Ltd. and Ors. vs State Bank of India [LexDoc Id : 295762] DRAT (Chennai) 2006 Palitana Sugar Mills (P) Ltd. vs Addl. CIT Rectification of mistake: Undisclosed income-Addition to income disclosed under VDIS-Block Period 1987-88 – 1996-97. The amounts disclosed and accepted under the VDIS could not be added to the assessee’s income, as the amounts had been [LexDoc Id : 293218] ITAT (Ahmedabad) 2006   First | Prev | 101 | 102 | 103 | 104 | 105 | 106 | Next | Last