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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 D. Komalakshi, D. Rajkumar vs DCIT Maintainability of appeal before CIT(A)-Non-payment of admitted tax-Block Period 1995-96 – 28 September 2001. The assessee had filed the block return under s.158BC of the Income Tax Act 1961 disclosing certain undisclo [LexDoc Id : 319610] HC (Karnataka) 2006 Rashmi Mehra and Ors. vs EAC Trading Ltd. and Ors. [LexDoc Id : 319301] HC (Bombay) 2006 CIT vs Lake Palace Hotels and Motels (P) Ltd. Rate of depreciation-Vehicles run on hire, Renting cars to tourists-AY 1992-93, 1993-94. The assessee company, mainly engaged in hotel business, also carried on the business of giving cars on hire to tourists, who stay [LexDoc Id : 318301] HC (Rajasthan) 2006 CIT vs Shreyans Industries Ltd. Capital expenditure-Acquiring land for discharge of effluents-AY 1996-97. The assessee was engaged in the business of manufacturing paper. The expenses incurred by it on construction of a drain through forest lan [LexDoc Id : 306942] HC (Punjab and Haryana) 2006 Parmod Kumar Dang vs JCIT Deemed dividend: Accumulated profits-Undisclosed income assessed under s.158BC-AY 1996-97. The undisclosed income determined under s.158BC of the Income Tax Act 1961 would not constitute accumulate profits for applying s.2(22)(e) [LexDoc Id : 305827] ITAT (Delhi) 2006 Meenu Sahi Mamik : In Re Maintainability of application for Advance Ruling-Exemption for industry set up in backward areas of a State-The applicant, a non-resident, sought to establish a manufacturing unit for drugs in Himachal Pradesh for which an Indian company proposed to get thei [LexDoc Id : 305500] AAR 2006 Areva T And D India Ltd. vs ACIT Validity of reassessment: Procedural irregularity-Non-issue of notice under s.143(2), Non-consideration of objections to reopening-AY 1999-2000. The completion of reassessment proceedings without considering the assessee’s objections to reopening and without issuing a notice under [LexDoc Id : 305310] HC (Chennai) 2006 Rajiv Piramal Investments (P) Ltd. vs ACIT Computation of capital gains-Renouncement of right shares, Cost of acquisition-AY 1993-94. The diminution in the market price of the original shares held by the assessee was to be considered as the cost of acquisition of the righ [LexDoc Id : 304982] ITAT (Mumbai) 2006 Bhagwandas Tiwari and Ors. vs Dewas Shajapur Kshetriya Gramin Bank and Ors. [LexDoc Id : 303996] SC 2006 Raythara Sahakari Bank Ltd. vs Chandrakala R. Das Deficiency in banking service-Damages claimed for stolen ornaments-The appeal against the order of the National Commission that upheld the District Forum’s order for compensation for loss caused due to theft was dismi [LexDoc Id : 303994] SC 2006 Som Nath Maini vs CIT Income from undisclosed sources-Burden of proof: Burden on revenue-AY 1998-99. The assessee had claimed capital loss on sale of jewellery and also short term capital gains of almost equal amount, from sale of shares. [LexDoc Id : 351298] HC (Punjab and Haryana) 2006 CIT vs Coimbatore Alcohol and Chemicals Ltd. Business expenditure-Replacement of machinery-AY 1994-95. The expenses incurred on replacement of machinery was not capital expenditure. S.37(1) of the Income Tax Act 1961 [LexDoc Id : 332213] HC (Chennai) 2006 Ashok Kumar Karola vs ACIT Unexplained money and gold etc.-Seizure of unexplained money, Loss on confiscation – Business loss-AY 1987-88. The assessee was a gold smith. He was found in possession of certain primary gold and US dollars. The investment in these items was not [LexDoc Id : 326637] ITAT (Jaipur) 2006 Shyam Nathani vs ITO Penalty: Concealment of income-Addition to income on estimate-AY 1991-92, 1992-93. No penalty for concealment of income was leviable on the assessee since the addition to the assessee’s income was made on estimat [LexDoc Id : 322567] ITAT (Jaipur) 2006 CIT vs Janatha Steel Mills (P) Ltd. Rectification of mistake-Deduction wrongly allowed-The allowance of deduction under s.32AB of the Income Tax Act 1961 to the assessee in respect of its share income from three firms, being contrary to [LexDoc Id : 320009] HC (Kerala) 2006 ITO vs Anand Chhabra Additions to income: Validity of survey-Statements recorded during survey-AY 1998-99. The additions made to the assessee’s income on the basis of certain statements recorded during survey, which neither bore the name nor the [LexDoc Id : 318880] ITAT (Jodhpur) 2006 Harshila Chordia vs ITO Unexplained cash credits-Amounts received from customers-The amounts received by the assessee in cash against actual delivery of vehicles could not be assessed as unexplained cash credit under s.68 of the In [LexDoc Id : 317838] HC (Rajasthan) 2006 Shyam Gopal Charitable Trust vs DIT Penalty: Late filing of return of income-Reasonable cause, CA’s advice-No penalty under s.272A(2)(e) of the Income Tax Act 1961 was leviable on the assessee who, based on the advice of its chartered accountant, could not [LexDoc Id : 306751] HC (Delhi) 2006 Shashikant vs Central Bureau of Investigation and Ors. [LexDoc Id : 303832] SC 2006 CIT vs D. Subramanian Appeal to High court-Determination of cost of construction-AY 1999-2000. The determination of cost of constructed on the basis of approved valuer’s report or on DVO’s report was a question of fact. S. [LexDoc Id : 332211] HC (Chennai) 2006 Jaiprakash Associates Ltd. vs State of Uttaranchal [LexDoc Id : 329146] HC (Uttarakhand) 2006 M. A. Parthasarathy vs Bank of Baroda and Anr. Recovery of loan-Responsibility of outgoing partner-The contention of the appellant that he had been absolved of his liability as an outgoing partner was not maintainable. The appellant, being promisor, [LexDoc Id : 326185] HC (Karnataka) 2006 Plantation Corpn. of Kerala Ltd. vs State of Kerala Computation of agricultural income-Deduction on replanting allowance-The replanting allowance was to be allowed as deducton for accumulated expenses on replanting. S.2 of the Kerala Agricultural Income Tax Ac [LexDoc Id : 320844] HC (Kerala) 2006 S.D.S. Mongia vs CBDT Exemption from tax: Income wrongly returned by assessee-Annuity received from Superannuation Fund-AY 1990-91 – 1993-94. The assessee had received annuity from Superannuation Fund, which was exempt from tax under s.10(13)(ii) of the Income Tax Act 1 [LexDoc Id : 319278] HC (Delhi) 2006 CIT vs Metal and Metals of India Cash credit in firm’s books of accounts-Credit in partner’s account-The assessee firm’s partner had admitted to have made the deposit with the firm out of the amount received by him as gift. Therefore, the amount could [LexDoc Id : 319186] HC (Punjab and Haryana) 2006   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last