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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 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last Documents Found: 2648    Title Forum  Year Meera Jacob vs WTO Asset-Urban land, Partly constructed land-The assessee had started construction on a land in 1989 and continued construction till 31 March 1990. However, since the land was sold with incomplet [LexDoc Id : 323366] ITAT (Cochin) 2006 Ashok Uppal vs ITO Addition to Income-Absence of evidence-AY 2001-02. The assessee was a member of a body of ayurvedic practitioners. During a survey, he surrendered an additional income of Rs.1,35,000 and al [LexDoc Id : 320956] ITAT (Jodhpur) 2006 G.S.C. Toughened Glass (P) Ltd. vs ACIT Income derived from industrial undertaking-Interests on FDRs, deposits with suppliers and delayed receipt of sale price- AY 2001-02. The interests received by the assessee from deposits with suppliers and from buyers for delayed payment of sale price were entitled to d [LexDoc Id : 320446] ITAT (Delhi) 2006 ACIT vs Grasim Industries Ltd. Income from Portfolio Management Scheme-Notional income-AY 1992-93. The assessee had entered into an agreement with a bank under the Portfolio Management Scheme for guaranteed rate of return. Since the enti [LexDoc Id : 318562] ITAT (Mumbai) 2006 Rane Brake Linings Ltd. vs JCIT Business Profits-Interest income-90 percent of the interest income was excluded from business profits for the purpose of computing deduction under s.80HHC of the Income Tax Act 1961, [LexDoc Id : 318054] ITAT (Chennai) 2006 Hiralal Lokchandani vs ITO Capital gains: Cost of acquisition-FMV as on 01 April 1981-AY 1998-99. The assessee had acquired raw and uncut diamond during the financial year relevant to the AY 1975-76 and after polishing the same sold it [LexDoc Id : 318039] ITAT (Cuttack) 2006 Bantam Enterprises (P) Ltd. vs ITO [LexDoc Id : 316834] ITAT (Delhi) 2006 DCIT vs Volex Finance and Industries Ltd. Depreciation allowance-Device, Lease vs Finance charges-AY 1994-95 – 1997-98. The assessee, engaged in the business of leasing and finance, claimed depreciation stating that the vehicles on which depreciati [LexDoc Id : 314984] ITAT (Delhi) 2006 ITO vs Rajendra Kumar Taparia Business expenditure-Rent paid for shops used for business-The expenses incurred by the assessee on shop rent were deductible as business expenditure, as the shops were in fact used by the assessee even though [LexDoc Id : 314926] ITAT (Jodhpur) 2006 CIT vs P.H.I. Seeds India Ltd. Penalty: Concealment of income-Full details furnished, Difference of opinion, Levy of penalty discretionary-AY 1995-96, 1996-97. The assessee, apart from deriving agricultural income, had also earned interest income on fixed deposit receipts (FDRs) and paid [LexDoc Id : 304903] HC (Delhi) 2006 CIT vs Prasar Bharti Broadcasting Corpn. of India Rate of TDS: Works contract vs Contract for broadcasting or telecasting-Work contract vs Professional services- AY 1995-96 – 2001-02. The assessee was a government corporation engaged in controlling various TV channels of Doordarshan. The payments made by it t [LexDoc Id : 304775] HC (Delhi) 2006 MKB (Asia) (P) Ltd. vs CIT Valuation of: Work in progress-Option of Method of Valuation-AY 1992-93 to AY 1994-95. The assessee company was engaged in execution of the work-contracts. For valuing its work-in-progress it followed the method [LexDoc Id : 335316] HC (Gauhati) 2006 CWT vs Radha Devi Kela Penalty: Late filing of return-Bona fide belief-AY 1973-74 and AY 1974-75. Most of the assessee’s investments were in NSCs. She was under a bona fide belief that these were exempt from tax. She did [LexDoc Id : 332312] HC (Allahabad) 2006 Cherian P. Varghese vs DCIT / CIT Revision Petition by assessee: Writ against order under s.264-Claim allowed in later years-AY 1989-90. The assessee had given certain interest free loan to sister concern. An addition on notional interest was made to income and no appeal was [LexDoc Id : 328822] HC (Kerala) 2006 Deoria Oxygen Co. vs CIT Addition to Income-Bogus expenses-The assessee was engaged in the business of welding materials and sale of oxygen gas. Since the purchase of gas cylinders from two parties was found t [LexDoc Id : 320671] HC (Allahabad) 2006 Varinder Agro Chemicals Ltd. vs CIT Powers of High Court-Additional ground of appeal, Sales tax subsidy- AY 1998-99. The assessee had received certain sum as sales tax subsidy, which was claimed as capital receipt by raising an additional ground before [LexDoc Id : 319247] HC (Punjab and Haryana) 2006 M.K.B. (Asia) (P) Ltd. vs CIT Valuation of work in progress-Valuation as per AS-7 of ICAI-AY 1991-92 – 1994-95. The assessee, a private limited company engaged in the business of execution of works contract, had been following the project c [LexDoc Id : 319243] HC (Gauhati) 2006 CIT vs Rico Auto Industries Ltd. Interest on borrowed capital-Interest free advance to sister concerns-AY 1994-95. The assessee had interest bearing funds taken from cash-credit account in the bank. It had advanced certain amounts to its sister concern [LexDoc Id : 306236] HC (Punjab and Haryana) 2006 CIT vs Divine Leasing and Finance Ltd., General Exports and Credits Ltd., Lovely Exports (P) Ltd. Appeal to the High Court-Effect of dismissal of appeal -Dismissal of an appeal under s.260A of the Income Tax Act 1961 would not imply the expression of a judicial view on the questions of law proposed by t [LexDoc Id : 304771] HC (Delhi) 2006 K.C.C. Software Ltd. and Ors. vs DIT and Ors. Release of seized assets-Bank account frozen-There was an estimated tax liability of approximately Rs. 10 crores. The amount frozen was Rs. 86 lakhs. Therefore, no order for release of seized cas [LexDoc Id : 334486] HC (Delhi) 2006 Krishak Bharati Co-operative Ltd. vs JCIT Income derived from industrial undertaking-Service charges for supply of gas produced-AY 1993-94,1994-95 and 1996-97. The assessee was a co-op. society. It was manufacturing urea and ammonia. It supplied ammonia gas through pipeline to [LexDoc Id : 329519] HC (Delhi) 2006 CIT vs Pukhraj Wati Bubber Business loss-Embezzlement by representative of assessee-AY 1982-83. The assessee had appointed Kishore Hemani for recovery of sale proceeds. He embezzled the amount collected from assessee’s customers. The [LexDoc Id : 325309] HC (Punjab and Haryana) 2006 Indian Shaving Products Ltd. vs DCIT Actual cost-Enhanced liability on exchange rate fluctuations-AY 1989-90. The assessee had taken loan in foreign currency for purchase of certain machinery. For computing investment allowance the enhancement in l [LexDoc Id : 318866] ITAT (Jaipur) 2006 Malu Khan Mahendra Singh Yasin Khan and Party vs DCIT Validity of scrutiny assessment-Scrutiny assessment in case of starred assessee-The assessee was a starred assessee i.e. he had been awarded a Samman Patra Card under a scheme issued by CBDT for honouring highest taxpayers. Under [LexDoc Id : 318862] HC (Rajasthan) 2006 CIT vs Savvy Systems India Ltd. Export of computer software-Domestic turnover-AY 2000-01. The assessee was in the business of export of computer software. The domestic turnover was includible in total turnover for computing dedu [LexDoc Id : 305726] HC (Chennai) 2006   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last