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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 CIT vs Shankar Lal Ved Prakash Service of notice by registered post-Presumption of service-AY 1997-98. The assessee’s claim that the notice under s.143(3) of the Income Tax Act 1961 was served on him after the prescribed period could not be [LexDoc Id : 317848] HC (Delhi) 2006 Sushil Suri and Ors., Sanjay Suri vs. State and Ors. Prosecution of offence: Offence by company-Notice to principal officer of company-AY 2003-04 – 2004-05. The managing director of a company, by dint of his office, was a principal officer within the meaning of s.2(35)(a) of the Incom [LexDoc Id : 316201] HC (Delhi) 2006 Sushil Suri and Ors. vs State and Ors. Prosecution of company-Notice to Principal Officer, Managing Director-AY 2002-03, 2004-05. No notice under s.2(35) of the Income Tax Act 1961 was required to be issued to a Managing Director of a company, even though suc [LexDoc Id : 315943] HC (Delhi) 2006 CIT vs Shanker Lal Ved Prakash Service of notice-Notice sent by Registered post-The notice under s.143(2) was sent by the AO by Registered Post on 25August 1998. The notice was duly addressed and stamped. The notice gave the dat [LexDoc Id : 304979] HC (Delhi) 2006 AT and S India (P) Ltd. vs CIT Income deemed to accrue in India-Payment for technical services-The applicant was an Indian company and a subsidiary of an Austrian company. As per an agreement, the applicant was required to reimburse the remunera [LexDoc Id : 304691] AAR 2006 IMT Labs India (P) Ltd. vs CIT Income deemed to accrue in India-Payment of royalty for licence of software-The applicant, an Indian company, entered into an agreement with a non-resident company, which had no permanent establishment in India, for which it s [LexDoc Id : 304536] AAR 2006 CIT vs Polaris Software Lab Ltd. [LexDoc Id : 304389] HC (Chennai) 2006 ITO vs Sanjay Kumar Goel Genuineness of gifts: Non-production of donors-Discharge of onus, Duty of AO-AY 1999-2000. The assessee had received gifts from ten persons through account payee cheques. The affidavits of those persons confirming the gifts and [LexDoc Id : 321571] ITAT (Delhi) 2006 ITO vs Rhino Bags (P) Ltd. Disallowance of expenses-Expenses incurred to earn exempt income-AY 2000-01. The administrative and other expenses incurred by the assessee in earning dividend income and interest on debentures, which were both exem [LexDoc Id : 318018] ITAT (Mumbai) 2006 Jitendra Mohan vs ITO Date of acquisition of long term capital asset-Allotment of industrial shed- AY 2001-02. The assessee had been allotted an industrial shed by the Delhi State Industrial Development Corporation Ltd. on 08 July 1994. The specif [LexDoc Id : 315650] ITAT (Delhi) 2006 CIT vs Manubhai M. Patel Scope of: Prima facie adjustments-Debatable issue: Incentive bonus-AY 1989-90. While making prime facie adjustments in intimation issued under s.143(1), no addition to income could be made on a debatable issue. The de [LexDoc Id : 332195] HC (Gujarat) 2006 Brij Mohan Bansal vs ITO Rejection of : books of accounts- Appeal to High Court-Defects in accounts: No purchase bills, no stock-register etc-AY 2000-01. The assessee was purchasing timber and selling it after converting it into sleepers, crates and batons etc. The gross profit rate declare [LexDoc Id : 329921] HC (Punjab and Haryana) 2006 CIT vs Adyar Gate Hotel Ltd. Deduction: Income from hotel-Business income: Expenditure-tax, luxury tax and sales tax-AY 1993-94. In computing the business income for purposes of deduction under s.80HHD, the expenditure-tax, luxury-tax and sales tax collected was not [LexDoc Id : 328979] HC (Chennai) 2006 CIT vs Manu Bhai M. Patel Scope of Prima facie adjustments-Incentive bonus to development officer of the LIC-AY 1989-90. The assessee was a development officer of LIC. He did not include the incentive bonus received as income. The said amount could not be add [LexDoc Id : 326374] HC (Gujarat) 2006 CIT vs Udaipur Shahkari Upbhokta Thok Bhandar Ltd. Income from letting godowns-Storing stock-in-trade in godowns-AY 1991-92 – 1995-96. The assessee cooperative society, an authorised wholesaler of foodgrains, purchased foodgrains from Food Corporation of India an [LexDoc Id : 322499] HC (Rajasthan) 2006 ACIT vs Shree Synthetics Ltd. Business expenditure: Accrual of liability-Interest payable to bank-AY 1992-93. The assessee had taken loan from a bank, which went into liquidation in July 1991 and later was taken over by SBI. The SBI asked the asses [LexDoc Id : 316203] HC (Madhya Pradesh) 2006 Acharya Sewa Niyas Uttaranchal vs CIT Registration of a charitable trust-Powers of CIT-The CIT could only satisfy himself about the objects of the applicant trust and the genuineness of its activities while exercising his powers under s. [LexDoc Id : 306748] ITAT (Delhi) 2006 CIT vs Mepco Industries Ltd. Validity of revision by CIT-AO taking a possible view-AY 1999-2000. The AO’s order taking a possible view regarding adjustment of inter-unit loss while allowing deduction under s.80-IA of the Income Tax A [LexDoc Id : 305445] HC (Chennai) 2006 CIT vs Rajindra Rosin and Turpentine Industries Validity of: Re-assessment-Not recording reasons-AY 1979-80. Since no reasons were recorded as per s.148(2) before issue of notice under s.148(1), the re-assessment was invalid. S.148(2) of [LexDoc Id : 348215] HC (Punjab and Haryana) 2006 CIT vs Indo Persian Rugs Revision by CIT-Order not the subject matter of appeal-AY 1980-81 – 1982-83. A part of the assessment order, which was no the subject matter of appeal, could be set aside by the CIT. Explanation [LexDoc Id : 319283] HC (Allahabad) 2006 CIT vs Punjab Wireless System Ltd. Investment allowance: Office appliances-Manufacture of wireless sets-AY 1983-84. The assessee was manufacturing wireless sets. Since they were not office appliances, the assessee was not entitled to claim investment all [LexDoc Id : 319282] HC (Punjab and Haryana) 2006 CIT vs Chemical and Allied Products Rectification of mistake-Second application on same facts-AY 1974-75. The tribunal had rejected the first application for rectification filed by the assessee on the ground that there was no apparent mistake. [LexDoc Id : 309736] HC (Allahabad) 2006 Rama Sinha and Ors. vs Canara Bank and Ors. [LexDoc Id : 306927] DRAT (Delhi) 2006 CIT vs B. Desraj Profits derived from exports-Duty drawback and cash incentives, No export made-AY 1991-92. The assessee had not exported any goods during the year but received cash assistance and duty drawback for the exports made in earlier yea [LexDoc Id : 304020] HC (Chennai) 2006 Shekhar Ghosh vs UOI and Anr. [LexDoc Id : 303383] SC 2006   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last