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Banking - Judgement
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Documents Found: 2648   
Title Forum  Year
Selvel Media Service (P) Ltd. vs UOI and Ors. [LexDoc Id : 321898]
HC (Punjab and Haryana) 2006
Jagdish Raj Chauhan vs CIT Appeal to CIT(A)-Delay in appeal vs Revival of appeal-AY 1991-92. The CIT(A) did not entertain the appeal against assessment of AOP without adjustment of tax paid by members of AOP in their individual as [LexDoc Id : 319792]
HC (Punjab and Haryana) 2006
Janak S. Rangwalla vs ACIT Capital gains vs Business income-Sale of shares held as investments-AY 2000-01. The assessee held a large number of shares as investment. Merely because the transactions of sale and purchase of shares in the preceding [LexDoc Id : 309521]
ITAT (Mumbai) 2006
Sri Premananda Trust vs DCIT and Ors. Auction sale of attached property-Locus standi to file writ-The properties which were put on auction by Tax Recovery Officer did not stand in the name of the petitioner. Therefore, the petitioner had no locus s [LexDoc Id : 346577]
HC (Chennai) 2006
Dalpatbhai Jasraj Dalwadi and Ors. vs State of Gujarat [LexDoc Id : 329133]
HC (Gujarat) 2006
D.C. Srivastava vs DIT Validity of search-Absence of reasons to believe-The assessee was found carrying a cash of Rs. 10 each at the airport. He declared that it was from his income and that he was from his income and that [LexDoc Id : 324978]
HC (Allahabad) 2006
B and A Plantation and Industries Ltd. and Anr. vs CIT and Ors. Validity of revision by CIT-Revision on basis of audit objection, No independent application of mind-AY 1995-96. The AO had allowed payment of bonus as per s.43B of the Income Tax Act 1961 in the original assessment, but later a notice for rectificati [LexDoc Id : 319584]
HC (Gauhati) 2006
Life Insurance Corpn. of India vs JCIT Dividend distribution tax-Dividend vs Distribution of surplus income-AY 1998-99. The assessee, a statutory corporation, was established under the Life Insurance Corporation of India Act 1956 for carrying on the insuranc [LexDoc Id : 318561]
ITAT (Mumbai) 2006
CIT vs Mangayarkarasi Mills (P) Ltd. [LexDoc Id : 315137]
HC (Chennai) 2006
USV Ltd. vs JCIT Business expenditure-Payments to settle disputes affecting assessee’s reputation- The payment made by the assessee company on the basis of directions of the Company Law Board to settle the ongoing dispute between two groups of fam [LexDoc Id : 315102]
ITAT (Mumbai) 2006
CIT vs Balaji Traders Penalty: Borrowing in cash-Exigencies of business: Reasonable cause-AY 1993-94. The assessee borrowed certain amount in cash in excess of the limit prescribed under s 269SS. The Tribunal found that cash borrowing was n [LexDoc Id : 309300]
HC (Chennai) 2006
CIT vs Lakshmi Trust Co. Penalty: Accepting loans in cash-Reasonable cause: Loans from sister concerns-AY 1997-98. The assessee's business required cash purchases. It took loan in cash and repaid in cash from sister concerns. The transactions were genui [LexDoc Id : 308741]
HC (Chennai) 2006
Life Insurance Corporation of India vs JCIT [LexDoc Id : 308654]
ITAT (Mumbai) 2006
CIT vs Sankar Spinning Mills (P) Ltd. [LexDoc Id : 308167]
HC (Chennai) 2006
DIT vs Ravva Oil (Singapore) (P) Ltd. Non resident assessee-Head office expenses: Attributable to business in India-The assessee was a company incorporated in Singapore. Its branch office was in India and the Head office was in Singapore. The Indian Branch did not c [LexDoc Id : 334303]
HC (Delhi) 2006
Global Energy Ltd. and Anr. vs Central Electricity Regulatory Commission [LexDoc Id : 321252]
HC (Delhi) 2006
BPL Ltd. vs Deputy Commissioner of Gift Tax Validity of reopening of assessment-Belief of deemed gift, Evidence found in search- AY 1993-94. The reopening of assessment on the basis of belief that the sale of shares by the assessee to another company had resulted in a deemed g [LexDoc Id : 318227]
HC (Karnataka) 2006
CIT and Anr. vs Infosys Technologies Ltd. Perquisites-Issue of ESOP shares through trusts-AY 1997-98 – 1999-2000. The assessee trust had allotted certain shares at concessional prices to an irrevocable trust created by it. The trust in turn [LexDoc Id : 315449]
HC (Karnataka) 2006
ACIT vs Rita Singh [LexDoc Id : 309226]
ITAT 2006
Shirishkumar Kulkarni vs CIT Maintainability of application for Advance Ruling-Withdrawals from Individual Retirement Account-The applicant had been residing and working in USA since December 1993. During the course of his employment, his employer deposited a part of his sala [LexDoc Id : 306991]
AAR 2006
Basu Distributors (P) Ltd. vs ITO Limitation for fresh assessment-Fresh assessment on remand from tribunal-The tribunal had merely remanded the case to the AO to redecide the disallowance under s.40A(3) of the Income Tax Act 1961, and not set aside the enti [LexDoc Id : 306644]
HC (Delhi) 2006
VLS Finance Ltd., South Asian Enterprises Ltd. vs CIT and Ors. Limitation for block assessment-Date of completion of search-Block Period 1994-95 – 1998-99. The income tax authorities had commenced search and seizure proceedings on 22 June 1998 and seized selective documents [LexDoc Id : 306151]
HC (Delhi) 2006
CIT vs K. Bhuvanendran and Ors. Block assessment: No evidence found-Retraction of statement made under s.132(4)-AY 1997-98. During the search under s. 132, the assessee had admitted payment of Rs.23 lakhs over and above the amount of sale disclosed in the sale d [LexDoc Id : 346569]
HC (Chennai) 2006
CIT vs Akhilesh Chandra Agrawal Penalty: Failure to get accounts audited-Belated filing of audit report-AY 1991-92. Law applicable. The assessee got its account within the prescribed time, but filed the Audit report late with the return on 21 Dece [LexDoc Id : 343135]
HC (Allahabad) 2006
Thermax Ltd. vs DCWT Valuation of cars-Fair market value-The Fair Market value of motor cars could be reasonably determined at 80 percent of their insurance value and not their Written down value as per Inco [LexDoc Id : 333447]
ITAT (Pune) 2006
 
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