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| Documents Found: 2648 |
| Title |
Forum |
Year |
BASF Aktiengesellschaft vs DDIT
Long-term capital gains: Rate of tax-Sale of shares purchased in foreign currency, Non-resident assessee-AY 2001-02. The assessee, a non-resident, had earned long-term capital gains on purchase of certain shares of an Indian company in foreign currency. I [LexDoc Id : 317910]
|
ITAT (Mumbai) |
2006 |
Sangli Bank Ltd. vs Encon Automotive (P) Ltd. and Ors.
[LexDoc Id : 315611]
|
DRAT |
2006 |
S.N.P. Punj, Maya Rani Punj, N.P. Punj vs DCIT, T.V.P. Punj, Roshan Sahay
Prosecution: Firm failing to file returns-Prosecution of partners-
AY 1988-89. The complaint filed against the firm alleging that it did not file the return for the relevant year and treating its partners as in-char [LexDoc Id : 308505]
|
HC (Delhi) |
2006 |
Assam State Warehousing Corpn. vs CIT and Anr.
Penalty: Failure to file audit report-Penalty proceedings initiated after assessment-
AY 1988-89. The proceedings under s.271B of the Income Tax Act 1961 could not be initiated prior to completion of assessment under s.139 of the Act. [LexDoc Id : 306947]
|
HC (Gauhati) |
2006 |
CIT vs S. Ajit Kumar
Undisclosed income: Material found in survey-No evidence found in search-Block period: 1 April 1996 to 17 July 2002. The fact that the assessee had constructed a bungalow and had incurred expenses on interior decoration was [LexDoc Id : 306378]
|
HC (Chennai) |
2006 |
CIT vs Hoogly Mills Co. Ltd.
Depreciation: Purchase of undertaking-Land-The assessee had purchased the business undertaking of another company whereunder the value of land was put up at Rs.5 lakhs. No depreciation was perm [LexDoc Id : 304638]
|
SC |
2006 |
UOI and Anr. vs Kunisetty Satyanarayana
[LexDoc Id : 304635]
|
SC |
2006 |
Union Public Service Commission vs L.P. Tiwari and Ors.
[LexDoc Id : 304634]
|
SC |
2006 |
Reliance Salt Ltd. vs Cosmos Enterprises and Anr.
Invocation of bank guarantee-Plea for injunction-A plea for injunction against invocation and encashment of bank guarantee was rejected as mere breach of contract could not be inferred to be an insta [LexDoc Id : 304630]
|
SC |
2006 |
The Deputy Director of Public Instruction and District Recruitment Authority and Ors. vs Shaik Moula and Anr.
[LexDoc Id : 304629]
|
SC |
2006 |
Amines and Plasticizers Ltd. vs DCIT
Computation of book profits-Provision for bad debts, Ascertained liability-AY 1990-91. The provision made by the assessee company for known liability against bad and doubtful debts due as per it’s director’s opinion was for a [LexDoc Id : 319242]
|
HC (Gauhati) |
2006 |
Rohan Dyes and Intermediates (P) Ltd. vs ITO
Interest chargeable on non-payment or short payment of advance tax-MAT assessment-The advance tax could be charged on the assessee under s.234B and s.234C of the Income Tax Act 1961 in case where only MAT assessment was made under s [LexDoc Id : 318023]
|
ITAT (Mumbai) |
2006 |
ACIT vs Crystal Granite and Marble Ltd.
Interest for non-payment: Short payment of advance tax-Interest under s.234 and MAT assessment-AY 2000-01. The total income computed under s.115JA of the Income Tax Act 1961 was liable to advance tax as well as to levy of interest under s.234B a [LexDoc Id : 318022]
|
ITAT (Mumbai) |
2006 |
ACIT vs Citicorp Finance India Ltd.
Disallowance of expenditure: Expenses incurred on exempt income-Quantum of disallowance, Duty of AO-AY 2000-01. The assessee company was engaged in the business of providing financial services. The expenses incurred by it on earning dividend income, [LexDoc Id : 317013]
|
ITAT (Mumbai) |
2006 |
DCIT vs Spences Hotel (P) Ltd.
Limitation for reassessment-Giving effect to appellate orders-AY 1976-77. The time limit for issuing notice under s.149(1) of the Income Tax Act 1961 was subject to the provisions of s.150(1) of the Act, which st [LexDoc Id : 316675]
|
HC (Karnataka) |
2006 |
Shri Sarafa Association vs CIT and Anr.
Charitable purpose: Object of general public utility-Association for promoting jewellery trade, Registration under s.12A, Duty of CIT-
The assessee was an association formed with the object of promoting jewellery trade and for providing weighment facility. Since the object was of ge [LexDoc Id : 316231]
|
HC (Madhya Pradesh) |
2006 |
CIT vs Roadmaster Industries of India
[LexDoc Id : 306800]
|
HC (Punjab and Haryana) |
2006 |
E.S.I.C. vs C.C. Santhakumar
[LexDoc Id : 304524]
|
SC |
2006 |
CIT vs V. Sivakumar and Ors.
Appeal to Tribunal-Law–tax-effect – circular applicable-AY 1992-93. The CBDT's circular relied on by the Tribunal came into effect from 1 April 2000. The said circular was not applicable for earlier years. [LexDoc Id : 328430]
|
HC (Chennai) |
2006 |
Tiles India and Anr. vs Assam Financial Corpn.
[LexDoc Id : 326416]
|
HC (Gauhati) |
2006 |
CIT vs Sardarni Devinder Kaur
Capital gains: Sale of agricultural lands-Agricultural land within municipal limits-AY 1976-77. The capital gains made on sale of agricultural land within municipal limits were liable to capital gains tax.
S.2(14)(iii) and [LexDoc Id : 325300]
|
HC (Punjab and Haryana) |
2006 |
Sri Sai Infotech (P) Ltd. and Ors. vs UOI and Anr.
[LexDoc Id : 309255]
|
DRAT (Delhi) |
2006 |
Chief CIT and Ors. vs Leena Jain and Ors.
Regularisation of contract workers: Writ of mandamus-Condition precedent-The petitioners, employed by the State Government as data entry operators on contract basis, were granted regularisation by the Central Administrative [LexDoc Id : 304486]
|
SC |
2006 |
Arunoday Construction Co. (P) Ltd. and Anr. vs State of Assam and Ors.
[LexDoc Id : 368776]
|
HC (Gauhati) |
2006 |
ACIT vs K.S. International
Income derived from industrial undertaking-Profit from DEPB scheme-The profits derived from DEPB scheme were not entitled to deduction under s.80-IB.
S.80-IB of the Income Tax Act 1961
[LexDoc Id : 325599]
|
ITAT (Delhi) |
2006 |
| |
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