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| Documents Found: 2648 |
| Title |
Forum |
Year |
Gandhi Service Station vs ACIT
Penalty: Concealment of income-Block assessment, Burden of proof-Block Period 1990-91 – 26 June 1999. The provisions of s.158BFA(2) of the Income Tax Act 1961 were similar to s.271(1)(c) of the Act. Therefore, the b [LexDoc Id : 292927]
|
ITAT (Ahmedabad) |
2006 |
WTO vs Kuldip Singh Virk
Exemption from wealth tax: Residential house-Land appurtenant to residential house-AY 1995-96 – 1999-2000. The plot of land appurtenant to the assessee’s residential house, which had orchard grown on it and was not used for any other [LexDoc Id : 292579]
|
ITAT (Amritsar) |
2006 |
United Bank of India vs Lespodrex and Ors.
[LexDoc Id : 292491]
|
DRT |
2006 |
ITO vs N.R. Panduranga Setty
Computation of Undisclosed Income-Depreciation-Block Period 1988-89 – 1998-99. The assessee was entitled to claim depreciation of his capital assets irrespective of the fact that no claim for depre [LexDoc Id : 291616]
|
ITAT (Bangalore) |
2006 |
Jay Bharat Maruti Ltd. vs DCIT
Validity of penalty order-Recording of satisfaction by the AO-AY 1994-95. The penalty order passed under s.271(1)(c) of the Income Tax Act 1961 was invalid since the AO had not recorded any satisfaction in the as [LexDoc Id : 291613]
|
ITAT (Delhi) |
2006 |
Azad Talkies vs ITO
Penalty - Concealment of income-Assessment of loss-AY 1993-94. No penalty under s.271(1)(c) of the Income Tax Act 1961 was leviable regarding the additions made as unexplained deposits since the assess [LexDoc Id : 291609]
|
ITAT (Jodhpur) |
2006 |
ITO vs Bithika Nag and Samar Nag
Addition to Income-Addition on basis of assumptions-AY 2000-01. No addition to income could be made on mere assumption of repayment of loan out of undisclosed sources, which had no factual basis.
LexDoc Id : 343953]
|
ITAT (Calcutta) |
2006 |
CIT vs Goyal MG Gases Ltd.
Rate of depreciation-Gas-cylinders mounted on trucks-AY 1992-93 and AY 1995-96. The assessee was entitled to depreciation allowance at 100 percent on the cost of gas cylinders mounted on trucks since the [LexDoc Id : 332187]
|
HC (Delhi) |
2006 |
People Education and Economic Development Society (PEEDS) vs ITO
Registration of a charitable trust-Effect of delayed application -The registration under s.12A of the Income Tax Act 1961 would be granted to the assessee trust from the first day of the financial year in which the a [LexDoc Id : 294248]
|
ITAT (Chennai) |
2006 |
CIT vs Goyal M.G. Gases Ltd.
Rate of depreciation-Gas cylinders-AY 1992-93 – 1995-96. The assessee was entitled to 100 per cent depreciation on the containers or cylinders mounted on a truck for supply of gas since [LexDoc Id : 292024]
|
HC (Delhi) |
2006 |
M.K. Jha vs ITAT and Ors.
Clubbing of income-Investment made by wife-The wife of the assessee had no independent source of income. The tribunal was right that investment made by wife was assessable in his hands.
[LexDoc Id : 346570]
|
HC (Patna) |
2006 |
DCIT vs Metro Exporters Ltd.
Computation of book profits for MAT-Share of income and loss from firm-AY 1997-98. The assessee company was a partner in a firm. The share of loss from the firm, unlike share of profits from firm, could not be added to bo [LexDoc Id : 307017]
|
ITAT (Mumbai) |
2006 |
Kusum Chand Sharad Chand and Anr. vs UOI and Anr.
Prosecution: Wilful attempt to evade tax-Income shown in return-There was no attempt on part of the assessee firm to evade tax or to conceal income in respect of the income shown in Part III of the return, which wa [LexDoc Id : 292026]
|
HC (Madhya Pradesh) |
2006 |
K.C. Skaria vs Govt of State of Kerala and Anr.
[LexDoc Id : 287230]
|
SC |
2006 |
Bank of India vs Earnest Health Care Ltd.
[LexDoc Id : 348903]
|
HC (Madhya Pradesh) |
2006 |
Geeta Lease (P) Ltd. vs CIT
Depreciation allowance-Use of machinery, Machinery leased out-AY 1997-98. The assessee had leased out pollution control machinery to a company. Since the machinery was leased, it could be assumed that it was put [LexDoc Id : 303107]
|
HC (Delhi) |
2006 |
Anil K. Khandelwal and Ors. vs Maksud Saiyed and Anr.
[LexDoc Id : 302244]
|
HC (Gujarat) |
2006 |
CIT vs Ritesh Finance (P) Ltd.
Depreciation allowance-Machinery given on lease-AY 1997-98. The assessee company, which was in the business of leasing, had given certain machinery on lease. The intervention in the tribunal’s order [LexDoc Id : 301520]
|
HC (Delhi) |
2006 |
CIT vs Kulwant Singh and Co.
Assessment of AOP-Date of formation of AOP-AY 1988-89. A mere issue of an excise licence in the name of three persons would not constitute an association of persons (AOP). However, the assessme [LexDoc Id : 295435]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Reetu Finlease (P) Ltd.
Depreciation allowance-Machinery leased, Deemed use of machinery-AY 1996-97. The assessee was entitled to depreciation in respect of its leased machinery, which had been actually installed and used in the manufactur [LexDoc Id : 294937]
|
HC (Delhi) |
2006 |
CIT vs Vikrant Crimpers
Validity of revision by CIT-Revision of summary assessment order-AY 1986-87. The revised return filed by the assessee and later processed under s.143(1) of the Income Tax Act 1961 by issuing an intimation could not [LexDoc Id : 294027]
|
HC (Gujarat) |
2006 |
CIT vs Prabhudas Kishordas Tobacco Products (P) Ltd.
Small-scale industrial undertaking-Value of assets employed-Only the actual cost of the assessee’s plant and machinery relatable to the industrial unit would be considered, not the value of all the business ass [LexDoc Id : 292021]
|
HC (Gujarat) |
2006 |
Rajesh Kumar Motilal Soni vs CIT
Appeal to the High Court-Agricultural income-AY 1995-96. No substantial question arose from the Tribunal’s order, which, on the basis of the documents on record, held that the assessee’s impugned [LexDoc Id : 294464]
|
HC (Madhya Pradesh) |
2006 |
M.H.F. International vs ED
[LexDoc Id : 332833]
|
ATFE (Delhi) |
2006 |
B.T. Technet Ltd. vs JCIT
[LexDoc Id : 322067]
|
ITAT (Delhi) |
2006 |
| |
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