Register free!

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 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | Next | Last Documents Found: 2648    Title Forum  Year Mangilal Agarwal (Dead) through L.Rs. vs ACIT Unexplained valuables-Onus to prove ownership of seized gold-AY 1988-89. The value of seized gold could not be assessed in the assessee’s hands, as its explanation that the seized gold belonged to certain person [LexDoc Id : 317823] HC (Rajasthan) 2006 I.I.T. Investrust Ltd. vs ITO Speculation loss-Loss on valuation of shares held as stock-in-trade-The loss suffered by the assessee on account of valuation of closing stock of shares was allowable as speculation loss since the shares were held as s [LexDoc Id : 316690] ITAT (Mumbai) 2006 CIT vs Modern Farm Services Remission by liability-Credit balance in Post Warranty Service Scheme-AY 1978-79. The assessee was a dealer in tractors. As per the Post Warranty Service Scheme adopted by it, certain amounts received by it under the Sch [LexDoc Id : 309740] HC (Punjab and Haryana) 2006 Punjab State Co-op. Agricultural Development Bank Ltd. vs CIT and Anr. Validity of reassessment proceedings-Later Supreme Court judgment-AY 1999-2000. The notice issued for reassessment on the basis of Supreme Court’s judgment, which specified that exemption of interest income was not a [LexDoc Id : 309540] HC (Punjab and Haryana) 2006 Universal Subscription Agency (P) Ltd. vs JCIT Validity of notice for reassessment-Change of opinion, Notice after four years-AY 1992-93 – 1994-95. The assessee’s claim for deduction under s.80-O of the Income Tax Act 1961 was accepted on the basis of details furnished by him [LexDoc Id : 308169] HC (Allahabad) 2006 State of Punjab and Anr. vs Balkaran Singh [LexDoc Id : 302743] SC 2006 State of Kerala vs Athulya Liquors [LexDoc Id : 368685] HC (Kerala) 2006 CIT vs Eicher Motors Ltd. Appeal to High court-Tribunal following Supreme court's order-Where the Tribunal had decided the issue following Supreme court's order, no substantial question of law arose, since issue was no longer debatable.LexDoc Id : 326380] HC (Madhya Pradesh) 2006 ITO vs Janta Bazar and Stores (P) Ltd. Ownership of property-Property allotted to shareholders, Device to evade payment of tax-AY 1989-90 to 1995-96. The assessee was a company. Certain property was purchased by its members and was transferred to the company in 1977. No paymen [LexDoc Id : 324502] ITAT (Mumbai) 2006 C. Regraj vs Bank of Rajasthan Enforcement of security interest-Writ petition-A writ petition filed against a possession notice issued under s.13(4) of the SARFAESI Act 2002 was dismissed because there was an alternative remedy [LexDoc Id : 316364] HC (Chennai) 2006 CIT vs Apcom Computers (P) Ltd. Undisclosed Income-Inflated stock statement given to bank-AY 1991-92. The assessee had filed an inflated stock statement to the bank for obtaining higher loan and credit facility. Since the value was given on [LexDoc Id : 304773] HC (Chennai) 2006 Sahara India Financial Corpn. Ltd. vs CIT and ACIT Directions for special audit under s.142(2A)-Opportunity to assessee-AY 2003-04. An opportunity of hearing to the assessee was not necessary if the material on record clearly showed the necessity of special audit. In ca [LexDoc Id : 303121] HC (Delhi) 2006 Radhas Printers (Corrugated) vs State of Kerala [LexDoc Id : 368684] HC (Kerala) 2006 Munjal Sales Corpn. vs CIT and Anr. Part disallowance of business expenses-Telephone expenses: Telephones at partners residence-The disallowance of expenses at one seventh as agreed to by parties in AY 1994-95 was to be upheld. S.37(1) of the Income Tax Act 1961 [LexDoc Id : 335821] HC (Punjab and Haryana) 2006 Moti Lal Padampat Udyog Ltd. vs CIT Remission of liability-Sales tax refund received- AY 1980-81. The sales tax paid by the assessee in the years 1971-72 to 1980-81 had been refunded to it during the AY 1980-81. Therefore, the refund [LexDoc Id : 321612] HC (Allahabad) 2006 T.A. Abdul Khader vs CWT Penalty: Late filing of return of wealth-Effect of defective notice-AY 1983-84 – 1986-87. The omission to exclude s.14(2) or s.17 of the Wealth Tax Act 1957 from the notice issued under s.18(2) of the Act did not inval [LexDoc Id : 317824] HC (Kerala) 2006 Muthoot Bankers vs DCIT Business expenditure-Construction of strong room in rented building-The expenses incurred by the assessee in constructing a strong room in a rented building were allowable as business expenditure. S.37(1) of [LexDoc Id : 315651] ITAT (Cochin) 2006 Saraswathi Electronics vs ITO Penalty: Delay in obtaining audit report-Reasonable cause- AY 1991-92 – 1994-95. The non-availability of accounts clerk for regular writing of the books of accounts, the ignorance regarding audit and filing [LexDoc Id : 309435] HC (Karnataka) 2006 Chanchal Katyal vs CIT Interest on borrowed capital-Funds borrowed on interest not diverted towards advance-AY 1980-81. The proportionate interest on funds borrowed on interest by the assessee could not be disallowed since the interest was not diverted towar [LexDoc Id : 309232] HC (Allahabad) 2006 ACIT vs Kalyan Mitra Trust Exemption: Income of a charitable trust-Letting out wedding hall-AY 2002-03. The assessee was a charitable trust registered under s.12A of the Income Tax Act 1961 and was also approved under s.80G of the Act. Its in [LexDoc Id : 309107] ITAT (Delhi) 2006 Emar Hotels and Investments (P) Ltd. vs TRO and Ors. Maintainability of writ petition-Order passed in recovery proceedings-The writ petition filed against the order of the Tax Recovery Officer attaching the property and rent thereof was not maintainable since an alternate [LexDoc Id : 308861] HC (Bombay) 2006 M.R. Singhal vs ACIT Computation of undisclosed income-Non-filing of returns before due date-AY 1994-95, 1995-96. The consequence of non-filing of return by the due date under s.139(1) of the Income Tax Act 1961 could not be nullified by filin [LexDoc Id : 305494] HC (Punjab and Haryana) 2006 Munjal Sales Corpn. vs CIT [LexDoc Id : 303909] HC (Punjab and Haryana) 2006 Sony India (P) Ltd. vs CBDT International transactions: CBDT’s instructions-Determination of arm’s length price-AY 2002-03. The Finance Act 2001 had introduced new sections in the Income Tax Act 1961 to enable the AO to determine arm’s length price in case of in [LexDoc Id : 303534] HC (Delhi) 2006 Suresh Sunderrao Nayak vs M.K. Pandey, DIT (Exemption) [LexDoc Id : 303037] HC (Bombay) 2006   First | Prev | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | Next | Last