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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 Pandit D. Aher vs State of Maharashtra [LexDoc Id : 303346] SC 2006 Major General R.S. Balyan vs The Secretary, Ministry of Defence, Government of India, and Ors. [LexDoc Id : 303189] SC 2006 Sweet 'O' Sour vs State of Kerala [LexDoc Id : 368687] HC (Kerala) 2006 CIT vs Markanda Vanaspati Mills Ltd. Cessation of liability-Excess sales tax collected-AY 1981-82. During earlier years i.e. AY 1978-79 and AY 1979-80, the assessee had collected excess sales tax. The amount was not payable to the Govern [LexDoc Id : 364794] HC (Punjab and Haryana) 2006 CIT vs Porrits and Spencer (Asia) Ltd. Expenses incurred for representation before Income Tax authorities-Amount paid for consultation-AY 1980-81. The s.80VV of the Income Tax Act 1961 puts a ceiling on the expenditure incurred in regard to representation before income-tax authorities [LexDoc Id : 346831] HC (Punjab and Haryana) 2006 Khuda Wood Products (P) Ltd. vs CIT Penalty: Delay in filing audit-report-Reasonable cause-The assessee had filed the tax audit-report belatedly. According to the Tribunal there was no reasonable cause for the delay. The upholding of penalty [LexDoc Id : 334047] HC (Gauhati) 2006 Jain Trading Co. vs ITO Additions to income- surrender of income in survey-Retraction of surrender made, Onus-AY 1999-2000. During the survey under s.133A the assessee offered an additional income of Rs. 25 lakhs on account of alleged understatement of stock i [LexDoc Id : 329511] ITAT (Mumbai) 2006 P.R. Palpu vs ACIT [LexDoc Id : 326920] HC (Kerala) 2006 Silk Fab Exports vs CIT Disallowance of business expenditure-Payments made in cash-AY 1995-96. The assessee, while purchasing massive quantity of fabrics from various persons, made payments in excess of the specified limit. Since all [LexDoc Id : 322016] HC (Kerala) 2006 Khuda Wood Products (P) Ltd. vs CIT Penalty: Belated filing of audit report-Reasonable cause-The assessee’s contention that the delay caused in preparing and filing the audit report was due to the auditor would not constitute a reasonable caus [LexDoc Id : 319240] HC (Gauhati) 2006 Nainu Mal Het Chand vs CIT Penalty: Concealment of income-Credits in minor’s name, Satisfaction of AO-AY 1989-90. The assessee firm had shown cash credits from three minors, who were grandsons of one of its partners. Although the source of cash deposit [LexDoc Id : 318863] HC (Allahabad) 2006 Marezban Bharucha vs ACIT Disallowance of business expenditure-Partly exempt income-The expenses incurred by the assessee partner on account of maintenance of car, lease rental of computer, membership fees, etc. had to be apportioned [LexDoc Id : 316769] ITAT (Mumbai) 2006 Raj Kumar Chaurasia vs CIT Penalty: Concealment of income-False explanation by the assessee-AY 1973-74 – 1976-77. The levy of penalty for concealment of income on the assessee on presumption of concealment was justified, as the returned incom [LexDoc Id : 309241] HC (Allahabad) 2006 CIT vs Sherwani Sugar Syndicate Ltd. Valuation of closing stock-Application of two methods-The assessee could not value the closing stock partly at net realisable value and partly at cost price. S.145 of the Income Tax Act 1961 [LexDoc Id : 309231] HC (Allahabad) 2006 Regional Provident Fund Commissioner vs Sanatan Dharam Girls Secondary School and Ors. [LexDoc Id : 303077] SC 2006 CIT vs Sona Woollen Mills (P) Ltd. MAT assessment: Computation of book profits-Rate of depreciation-AY 1989-90. The assessee was entitled to claim depreciation at the rates prescribed by the Income Tax Act 1961 for computing book profits. [LexDoc Id : 318865] HC (Punjab and Haryana) 2006 CIT vs Nahar Spg. Mills Ltd. ‘Profits of business’-Income from non trade investment-The income from non-trade investment was part of ‘profits of business’ for the purposes of computing the deduction under s.80HHC. Explanati [LexDoc Id : 341260] HC (Punjab and Haryana) 2006 Vijay R. Rathore and Ors. vs ITO Capital gains: Sale of inherited land-Computation of cost of acquisition, Capital asset occupancy rights-The assessee had inherited certain land held as “Alwara land” by his fore fathers. The Alwara land was in the nature of occupancy rights and therefore [LexDoc Id : 329189] ITAT (Ahmedabad) 2006 M. Shahul Hameed Batcha vs ITO Penalty – Concealment of income-Revised return furnished after search-AY 1982-83. The assessee had filed the revised return showing additional income after a search was conducted on his premises under s.132. The revised [LexDoc Id : 324848] HC (Chennai) 2006 V.S. Apte and Sons vs ACIT Maintainability of Appeal-Appeal against rectification order-AY 2000-01. The assessee had claimed in the return set off of brought forward business loss and unabsorbed depreciation. However, while completing a [LexDoc Id : 324747] ITAT (Mumbai) 2006 Vijaysinh R. Rathod and Ors. vs ITO Computation of capital gains-Cost of acquisition-The capital gains accruing to the assessee on transfer of land acquired from his ancestors were to be computed by taking the cost of acquisition as on [LexDoc Id : 318151] ITAT (Ahmedabad) 2006 Improvement Trust vs CIT Charitable trust: Objects of general public utility-Improvement of towns-The assessee was a charitable trust since its object of development of towns was the object of general public utility. S.2(15) of the Incom [LexDoc Id : 317007] HC (Delhi) 2006 DCIT vs Beer Shiva Educational Social Welfare Society Exemption from tax: Charitable trust-Educational institution-AY 2001-02. The objects of the assessee society were providing social service centre, establishing rehabilitation centre for physically handicapped, o [LexDoc Id : 316239] ITAT (Delhi) 2006 Rourkela Proofing Corpn. Ltd. vs ACIT and Ors. Scope of fresh assessment-Fresh assessment on remand by CIT(A)-AY 1989-90. The AO could not disallow the set off of the unabsorbed brought forward depreciation in the fresh assessment order in contravention of the [LexDoc Id : 316200] HC (Orissa) 2006 Vijasinh R. Rathod and Ors. vs ITO [LexDoc Id : 316163] ITAT (Ahmedabad) 2006   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last