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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 Southern Roadways Ltd. Business expenditure-Expenditure on replacement of machinery and upgradation of computers-AY 1999-2000. The expenses incurred by the assessee on replacement of vibrators, repairs of driver cabins and oil tankers along with purchase of softw [LexDoc Id : 304388] HC (Chennai) 2006 Kerala Textile and Garments Dealers Welfare Association and Anr. vs State of Kerala [LexDoc Id : 371187] HC (Kerala) 2006 CIT vs Sapna Traders Disallowance of business expenses-Payment in cash: Exceptional circumstances-AY 1987-88. The assessee was new in business. The suppliers insisted on payment in cash. The assessee had to accrud. This was an exceptional circumsta [LexDoc Id : 331062] HC (Allahabad) 2006 Malani Ramjivan Jagannath vs ACIT Validity of rejection of accounts-Decrease in gross profit rate-AY 1992-93. A mere fall in gross profit rate was no ground to reject books of accounts found. The reasons for fall in gross profit ere explained and a [LexDoc Id : 327559] HC (Rajasthan) 2006 Moti Lal Padampat Udyog Ltd. vs CIT Addition to Income-Receipt of on-money-AY 1975-76. The assessee company was engaged in the business of manufacturing vanaspati oil. During a search conducted at the premises of a firm, to w [LexDoc Id : 319771] HC (Allahabad) 2006 Shilpa Homes and Anr. vs A.P. Mahesh Co-op. Urban Bank Ltd. [LexDoc Id : 318774] DRAT (Chennai) 2006 CIT vs Pathy Cine Enterprises Validity of revision by CIT-Rule of consistency-AY 2000-01. The CIT could not invoke his revisionary jurisdiction under s.263 of the Income Tax Act 1961 and set aside the AO’s order assessing the as [LexDoc Id : 315754] HC (Chennai) 2006 Malawi Hamjivan Jagannath vs ACIT Validity of rejection of accounts-Estimation at gross profit rate-The gross profit rate could not be estimated for non-maintenance of stock register since the purchases and sales made by the assessee were fully vouch [LexDoc Id : 308372] HC (Rajasthan) 2006 CIT vs Attur Agricultural Producers Co-op Marketing Society Ltd. Co-operative society-Income from banking, Interest on loans granted to its members-AY 1996-97. The assessee Co-operative Society was engaged in marketing agricultural produce of its members. The interest received on loans to its memb [LexDoc Id : 304154] HC (Chennai) 2006 CIT vs Nicco UCO Alliance Credit Ltd. [LexDoc Id : 303967] HC (Chennai) 2006 Comtrust Eye Hospital vs Addl. STO and Ors. [LexDoc Id : 368746] HC (Kerala) 2006 Kalinga Foundation Trust vs CIT and Ors. Deductions: Donations to charitable trust-Appeal in donee trust’s case pending-AY 2004-05. In case of donee trust the appeals on the point whether it was charitable or not was pending before the Tribunal. The question of deductio [LexDoc Id : 332338] HC (Orissa) 2006 CIT vs A.D. Jayaveerpandia Nadar and Sons Disallowance of: business expenditure-Payments made in cash-AY 1993-94. The assessee had made cash payments for business expenses in excess of the prescribed limit. There was no explanation regarding unavoidabl [LexDoc Id : 331913] HC (Chennai) 2006 Oriental Bank of Commerce vs Anchor Constructions (P) Ltd. and Ors. [LexDoc Id : 318775] DRAT (Chennai) 2006 CIT vs Biju Patnaik (Decd.) Powers of High Court-Power to reopen a case-AY 1962-63 – 1964-65. The high court was not empowered to reopen a case under reference jurisdiction where its order had become final. Even if the cas [LexDoc Id : 317453] HC (Orissa) 2006 CIT vs A.D. Jayaveerapandia Nadar and Sons Disallowance: Payments in cash-Payments made to associate concern- AY 1993-94. The disallowance made at 20 percent of the total payments made by the assessee in cash to its associate concern was justified, as the pa [LexDoc Id : 309734] HC (Chennai) 2006 CIT vs Kumararani Smt. Meenakshi Achi Capital gains: Rule of consistency-Effect of assessment of co-owner-AY 1995-96. The assessee, a co-owner of certain property, had received her share of consideration on sale of that property. The fair market value as o [LexDoc Id : 304209] HC (Chennai) 2006 CIT vs Tamil Nadu Small Industries Development Corpn. Method of accounts-Hybrid system of accounts-AY 1993-94. The assessee followed the mercantile system of accounts and for interest received on deposits. The assessee could follow a hybrid system o [LexDoc Id : 303966] HC (Chennai) 2006 The Shiv Rice and General Mills vs CIT Cash credits: Appeal to the high court-Discharge of assessee’s onus- AY 1998-99. No substantial question of law arose from the tribunal’s order, which, on appreciation of evidence, held that the assessee had not disch [LexDoc Id : 315418] HC (Punjab and Haryana) 2006 Punjab State Cooperative Supply Marketing Federation Ltd. vs UOI and Ors. Validity of Proviso to s.148(1)-Reasonable clarification-AY 1991-92. The purpose of Proviso to s.148(1) of the Income Tax Act 1961 was to correctly state the legislative intention that the period of limitati [LexDoc Id : 305448] HC (Punjab and Haryana) 2006 United Western Bank Ltd. vs Dr. Priti Dhawalchandra Doshi and Ors. [LexDoc Id : 304937] DRT 2006 Jai Kumar Jain vs ACIT Undisclosed Income-Gifts credited to Capital Account-The amount of gifts allegedly received and credited to the Capital Account of the assessee’s proprietary concern was to be treated as his undisclosed [LexDoc Id : 309541] HC (Punjab and Haryana) 2006 ACIT vs Unemployed Engineers Co-op. Society Ltd. Penalty: Loans taken in cash in excess of prescribed limit-Reasonable cause, Urgent necessity-AY 2001-02. The assessee was engaged in construction business. About 50 per cent of the work done was for flood damage repairing work which required m [LexDoc Id : 350508] ITAT (Calcutta) 2006 Mayar India Ltd. vs DCIT [LexDoc Id : 321632] ITAT (Delhi) 2006 T.N. Vohra vs ACIT Income from house property-House used for business purposes-AY 2000-01. The assessee was using certain premises for his business of communication agents. Even after the termination of agency agreement, the prem [LexDoc Id : 320949] ITAT (Delhi) 2006   First | Prev | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | Next | Last