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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 Sahara India Finance Corpn. Ltd. Chargeable interest-Interest on government securities-AY 1996-97. The interest received by the assessee on government securities was not chargeable to tax under the Interest Tax Act 1974. S.2( [LexDoc Id : 305628] HC (Allahabad) 2006 ITO vs Chikkalingaiah Cash credits: Documents vs Books of accounts-Entry in books of accounts-AY 1996-97, 1997-98. The AO, before applying s.68 of the Income Tax Act 1961, should establish that an entry showing cash credits appeared in the asse [LexDoc Id : 304182] ITAT (Bangalore) 2006 DCIT vs Ardee Infrastructure (P) Ltd. Business expenditure-Pre-operative expenses-AY 1996-97, 1997-98. The assessee was involved in the business of developing a colony in association with group companies. During the relevant years c [LexDoc Id : 300275] ITAT (Delhi) 2006 CIT vs Sahara India Mutual Benefit Co. Ltd. Penalty: Concealment of chargeable interest-Disclosed chargeable interest accepted in appeal-The assessee had furnished a belated return after receipt of notice issued under s.10 of the Interest Tax Act 1974 declaring certain chargeable intere [LexDoc Id : 297935] HC (Allahabad) 2006 Coated Fabrics (P) Ltd. vs JCIT Set off of losses: Sequence of set off-Set off of intra-head income and loss-AY 1998-99. The assessee had suffered business loss during the relevant assessment year, but had income from capital gains and other sources. Since no [LexDoc Id : 297611] ITAT (Pune) 2006 Harshavardhan Chemical and Minerals Ltd. vs ACIT [LexDoc Id : 297015] ITAT (Jodhpur) 2006 CIT vs Sahara India Mutual Benefit Co. Ltd. Chargeable interest-Interest on Government securities-AY 1996-97. The interest on government securities was not a chargeable interest under the Interest Tax Act 1974. S.2(7) of the Interest Tax [LexDoc Id : 296676] HC (Allahabad) 2006 S.I.J. Chains (P) Ltd. vs ACIT Computation of book profits-Deduction of unabsorbed depreciation, Rectification of mistake-AY 2001-02. The assessee company had computed its book profits after deducting the unabsorbed depreciation in its return, which was processed under s. [LexDoc Id : 296471] ITAT (Amritsar) 2006 Cheriapanda K. Uthappa and Ors. vs State Bank of India [LexDoc Id : 295763] DRAT (Chennai) 2006 Pankaj Savailal Patel vs DCIT Reassessment of agent of non-resident-Time limit for issue of notice-A person holding the power of attorney of a non-resident assessee could not be treated as an agent under s.163 of the Income Tax Act 1961 for issuing [LexDoc Id : 295645] ITAT (Ahmedabad) 2006 Shree Chand Soni vs DCIT Computation of Undisclosed Income-Basis of statement under s.132(4)-The assessee’s statement under s.132(4) of the Income Tax Act 1961 admitting certain amount as bogus capital was not ‘an evidence found in search’. Th [LexDoc Id : 295523] ITAT (Jodhpur) 2006 Bimal Kumar Singhania vs DCIT Undisclosed Income-Tour expenses debited in fabricated books-No separate addition could be made for the tour expenses debited by the assessee in its fabricated books of accounts since additions in respect of und [LexDoc Id : 292578] ITAT (Calcutta) 2006 South India Surgical Co. Ltd. vs. ACIT Bad debts: Unilateral write off of debts-Condition precedent to claim bad debts-AY 1996-97. The assessee’s claim of deduction of bad debts could not be allowed, as all its debtors, which were government hospitals and other reputed [LexDoc Id : 292015] HC (Chennai) 2006 Om Parkash Nargotia vs ITO Accrual of income-Interest on refund of income tax-The interest on refund allowed on the last day of the accounting year could not be added to the assessee’s income since the accrued interest was asses [LexDoc Id : 291926] ITAT (Amritsar) 2006 Municipal Council, Samrala vs Raj Kumar [LexDoc Id : 291673] SC 2006 Royale Sunrise vs ITO Validity of revision by CIT-Alleged under valuation of stock-The value of the stock of gold found with the assessee on the day of survey at the prevalent market rate was appropriate. Therefore, no proceedings un [LexDoc Id : 289186] ITAT Bangalore 2006 Mansukh Dass Soni vs ACIT Penalty: Failure to file estimate of advance tax-Bona fide belief-No penalty could be levied on the assessee for his failure to file the estimate of advance tax since he was under a bona fide belief that his income w [LexDoc Id : 288570] ITAT Jodhpur 2006 CIT vs Dr. S.P. Bhatnagar Income-Income from firm as Karta of HUF-AY 1970-71. The assessee was a medical professional. He was also a partner in a firm as 'Karta' of his HUF. The share income from firm could not be [LexDoc Id : 326175] HC (Allahabad) 2006 Panyam Cements Mineral Industries Ltd. vs JCIT Validity of limitation under s.143(1)(a)-Issue of notice under s.143(2)-AY 1997-98. The intimation sent by the AO under s.143(1)(a) of the Income Tax Act 1961 along with simultaneous issue of notice under s.143(2) of the A [LexDoc Id : 305043] ITAT (Hyderabad) 2006 Allahabad Bank vs Canton Carpentry Works (P) Ltd. and Ors. [LexDoc Id : 295774] DRT 2006 CIT vs Ignifluid Boilers (I) Ltd. Accrual of income-Retention of a part of contract amount-AY 1994-95. The assessee company, engaged in the business of construction and sale of boilers, followed mercantile system of accounting. A part of the [LexDoc Id : 295433] HC (Chennai) 2006 ACWT vs Mrinalini Devi Puar Duty of Tribunal-Passing a speaking order, Following earlier decisions-The Tribunal was duty bound to mention the brief facts and reasons of its earlier decision, which were followed while passing a subsequent order. The [LexDoc Id : 294935] HC (Madhya Pradesh) 2006 Manish Dwivedi vs State Bank of Indore and Ors. [LexDoc Id : 292447] DRAT 2006 M.P. Malliwal vs JCIT Powers of Tribunal-Awarding cost-The tribunal was empowered to award cost. However, in case where, on facts of the case, the matter was decided by a Third Member due to difference of [LexDoc Id : 305044] ITAT (Hyderabad) 2006 State Bank of India vs Neermali Das and Ors. [LexDoc Id : 304913] HC (Gauhati) 2006   First | Prev | 101 | 102 | 103 | 104 | 105 | 106 | Next | Last