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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 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last Documents Found: 2648    Title Forum  Year R and B Falcon Drilling Co. vs ACIT Income arising in India-Exploration of mineral oil, Mobilisation charges, Reimbursement of expenses- AY 2001-02. The assessee, a non-resident company, received certain amount as mobilisation charges from an Indian company, which was engaged in explo [LexDoc Id : 321854] ITAT (Delhi) 2006 DCIT vs Dr. R.K. Bali [LexDoc Id : 321560] ITAT (Delhi) 2006 CIT vs Hero Exports Export of trading goods-Indirect cost, Incentive income-AY 1996-97. The assessee earned its income from exporting traded goods as well as by way of incentives. The indirect cost for computing deduction coul [LexDoc Id : 321248] HC (Punjab and Haryana) 2006 DCIT vs Microtek Separators Ltd. Reasonableness of business expenditure-Payment of commission to sister concern-AY 1991-92 – 1995-96. The commission paid by the assessee company to its sister concern, which was the former’s sole selling agent for several years a [LexDoc Id : 319609] HC (Karnataka) 2006 Ramilaben Trikamlal Shah vs Tube and Allied Products and Ors. [LexDoc Id : 319302] HC (Bombay) 2006 Jagdamba Trading Company vs ITO Addition to Income-Opportunity to assessee, Alleged bogus purchases-AY 1999-2000. Certain purchases made by the assessee could not be considered as bogus merely on the basis of seller’s deposition before the Sales Tax [LexDoc Id : 318038] ITAT (Jodhpur) 2006 Krishi Upaj Mandi Samiti vs CIT Charitable Institution-Object of General Public Utility-The applicant, an agricultural marketing committee, was engaged in activities in the nature of general public utility. Since its object was to protect [LexDoc Id : 318036] ITAT (Jaipur) 2006 Rajasthan State Agricultural Marketing Board vs CIT Charitable purpose: Agricultural Marketing Board-Objects of general public utility-The applicant was entitled to registration under s.12A of the Income Tax Act 1961 since its objects of supervising and controlling transactions of pur [LexDoc Id : 316694] ITAT (Jaipur) 2006 ACIT vs Texas Instruments India (P) Ltd. Deduction: Employment of new workmen-Employing soft engineers, Workmen-AY 2001-02 and AY 2002-03. The assessee employed new software engineers at salaries ranging from Rs. 50,000 upward per month. The special deduction fo [LexDoc Id : 341238] ITAT (Bangalore) 2006 F.A.A. Jasdanwalla vs CIT Erroneous order of AO-Brief order of the AO-AY 1997-98. Where the AO had looked into the matter and had applied his mind before accepting assessee's claim, the order could not be said to be erro [LexDoc Id : 330331] ITAT (Mumbai) 2006 CIT vs Industrial Cables India Ltd. Business expenditure-Excess charges paid for consumption of electricity-AY 1992-93. The assessee had paid excess electricity charges for consuming excess load as per rules of the state Electricity board. The amount paid wa [LexDoc Id : 325008] HC (Punjab and Haryana) 2006 CIT vs Industrial Cables (P) Ltd. Business expenditure-Premium on redeemable debenture-AY 1991-92. The assessee issued debenture, which were redeemable after 7 years. The premium paid on redemption of the debenture was allowable as busin [LexDoc Id : 324976] HC (Punjab and Haryana) 2006 Wimco Seedlings Ltd. vs DCIT Disallowances of expenditure, Expenditure incurred for exempt income-Allocation of common expenditure-AY 1994-95. Besides business income, the assessee company was also having agricultural income. The expenses incurred at its head office could not be a [LexDoc Id : 319932] ITAT (Delhi) 2006 CIT vs Industrial Cables India Ltd. Business expenditure-Fee paid to Pollution Control Board-The fee paid by the assessee to the Pollution Control Board was deductible as business expenditure in the year of payment, even if the payment had res [LexDoc Id : 319790] HC (Punjab and Haryana) 2006 DCIT vs Gandhi and Co. Short-term vs Long-term capital gains-Date of transfer, Conversion of tenancy rights into ownership rights-AY 2000-01. The assessee was a tenant for a long time in a building owned by a public charitable trust. An agreement, subject to the permission from t [LexDoc Id : 318564] ITAT (Mumbai) 2006 Unicom Skytech Ltd. vs ITO Income derived from industrial undertaking-Interest on deposit of surplus funds, Netting of interest-AY 2001-02. The interest income earned by the assessee on deposits of surplus funds was not assessable as income derived from industrial undertaking a [LexDoc Id : 318026] ITAT (Mumbai) 2006 V. Selladurai vs Chief CIT (OSD) and Anr. Validity of: Revision by CIT-Maintainability of writ-AY 2001-02. The AO estimated the cost of construction on basis of inspector's report after allowing deduction of 10 percent from such estimate on acco [LexDoc Id : 331231] HC (Chennai) 2006 Tech Movers System India Ltd. Co. and Ors. vs Bank of India [LexDoc Id : 327860] DRAT (Bombay) 2006 Bank of Baroda vs Mars Overseas Textiles [LexDoc Id : 323285] HC (Chennai) 2006 Gangadhar Bera vs ACIT and Ors. Writ petition and assessment-Non-disclosure of relevant facts to court-AY 2001-02. The assessee had challenged the notice issued under s.143(2) of the Income Tax Act 1961 by way of a writ petition on the grounds that it w [LexDoc Id : 321893] HC (Calcutta) 2006 A.I. Kurian vs CIT and Anr. Prima facie adjustments to income returned-Expenses not allowable-AY 1995-96, 1996-97. The assessee had incomes from salary, house property, capital gains and from other sources. In the absence of hire charges fallin [LexDoc Id : 320008] HC (Kerala) 2006 ACIT vs Uday S. Kotak Business expenditure-Sub-brokerage paid by share broker-AY 1992-93. The assessee, a share broker, derived his income to mainly from brokerage in secondary market. He paid sub-brokerage to certain concerns a [LexDoc Id : 319915] ITAT (Mumbai) 2006 Faridabad Investment Company Ltd. vs CIT KVSS: Validity of Circular-Circular permitting for settlement of tax arrears-AY 1991-92 – 1994-95. The Kar Vivad Samadhan Scheme 1998 was a voluntary scheme permitting the assessee to settle long-standing disputes. The assessee [LexDoc Id : 317220] ITAT (Calcutta) 2006 Kiran Nagji Nisar vs ITO Disallowance of expenses-Expenses for exempt income-The interest payable on funds borrowed for purchase of shares could not be allowed as deduction since dividend income was exempt from tax. S. [LexDoc Id : 308315] ITAT (Mumbai) 2006 Jujhar Singh vs State of U.P. and Ors. [LexDoc Id : 323282] HC (Allahabad) 2006   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last