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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 CIT vs Pramod Kumar Maheshwari Penalty: Concealment of income-Surrender of income by assessees father-AY 1990-91. During the search under s.132, at assessee's premises certain income was surrendered by his father. The said amount was added to his inco [LexDoc Id : 327730] HC (Allahabad) 2006 CIT vs Deepchand Naresh Chand Guest house expenses-Rent paid on guest house-AY 1986-87. The rent paid on guest house was disalllowable under s.37(4). S.30 was not applicable in respect of guest house expenses. S.37(4) [LexDoc Id : 327150] HC (Allahabad) 2006 CIT vs Vijay Kumar Bhasin, Shakti Property Dealers Penalty: Concealment of income-Surrender of income subject to no penalty-AY 1985-86, 1986-87. The assessee had surrendered certain income under s.132(4) of the Income Tax Act 1961 to avail the benefit of ‘no penalty’ under [LexDoc Id : 321245] HC (Punjab and Haryana) 2006 Suptd. of Post Offices and Ors. vs R. Valasina Babu [LexDoc Id : 316272] SC 2006 CIT vs Meenakshi Narayanan Investments (P) Ltd. [LexDoc Id : 309811] HC (Chennai) 2006 Sahara India (Firm) vs CIT and Anr. Validity of special audit-Opportunity to assessee-The question whether, prior to ordering the assessee to get a special audit done under s.142(2A) of the Income Tax Act 1961 it was necessary to give t [LexDoc Id : 305879] SC 2006 S.A. Builders Ltd. vs CIT and Anr. Deduction: Interest on borrowed capital-Interest free advance to sister concern-AY 1990-91, 1991-92. The assessee had borrowed funds on interest and advanced interest free advances to its sister concern, which was its subsidiary, [LexDoc Id : 305821] SC 2006 Kachwala Gems vs JCIT Best judgment assessment-Non-maintenance of proper accounts-AY 1996-97, 1997-98. The best judgment assessment initiated on the grounds that the assessee did not maintain quantitative stock register or details, [LexDoc Id : 305782] SC 2006 CIT vs S. Hoshnak Singh (HUF) Cost of acquisition-Agricultural land allotted in lieu of land in Pakistan-AY 1972-73. The assessee was alloted certain agricultural land in lieu of such land left by him in Pakistan. The said land became capital asset w.e.f [LexDoc Id : 324224] HC (Punjab and Haryana) 2006 R and B Falcon (A) Pvt. Ltd. vs CIT FBT on non-resident company-Travelling expenses of expatriate staff- The applicant, a non-resident company, was engaged in the business of providing mobile offshore drilling rigs. The expenses incurred by it on transp [LexDoc Id : 315338] AAR 2006 Reach Cable Networks Ltd. vs DDIT Procedure for assessment-Opportunity to assessee: Supply of copies of documents relied on-Inspite of repeated requests the AO did not supply the copies of documents relied on for initiating re-assessment proceedings. The said document was p [LexDoc Id : 334302] HC (Delhi) 2006 CIT vs Abdul Rahman Industries Deduction: Income from exports-Business income: Unclaimed trade balances written back-AY 1993-94. There were outstanding credits in the books of accounts for purchase of goods. These balances representing credit balances were written ba [LexDoc Id : 327146] HC (Chennai) 2006 Fathudhinga Rice Mills vs CIT Appeal to High court-Computation of unaccounted income-AY 1993-94. During the search under s.132, certain notebook was found which showed unaccounted sales. The CIT(A) worked out peak of the unaccounted sa [LexDoc Id : 325310] HC (Punjab and Haryana) 2006 CIT vs Punjab Tractors Ltd. Total turnover-Excise duty and Sales tax-AY 1998-99. The amount of excise duty and sales tax could not be included in the total turnover for computing deduction under s.80HHE. S.80H [LexDoc Id : 325011] HC (Punjab and Haryana) 2006 CWT vs Standard Fireworks (P) Ltd. Wealth tax- Exemption-Land used for business-AY 2001-02. The assessee had held certain land which was used a a godown for storage of its products. The said land was in fact sold after 31 March 20 [LexDoc Id : 324221] HC (Chennai) 2006 K. Nirmala vs Central Bank of India [LexDoc Id : 320765] HC (Chennai) 2006 Motor Industries Co. Ltd. vs UOI and Ors. Maintainability of writ petition-Notification of bonds for exemption from capital gains-AY 2007-08. The investment in notified bonds issued under s.54EC of the Income Tax Act 1961 would make the assessee exempt from capital gains. However [LexDoc Id : 316673] HC (Karnataka) 2006 Ashok Leyland Finance Ltd. vs AA and Anr. Validity of pre-emptive purchase of immovable property-Condition precedent, Understatement of consideration-The condition precedent before passing an order of pre-emptive purchase of immovable property was that the consideration should be understated. The sa [LexDoc Id : 316228] HC (Chennai) 2006 ACIT vs Binoshiba Liquor (P) Ltd. [LexDoc Id : 309357] ITAT 2006 Ashok Leyland Finance Ltd. vs UOI and Ors. Validity: Pre-emptive purchase of immovable property-Sale instances relied on not comparable, No payment-deposit of consideration in time-The Appropriate Authority passed under s.269UD acquiring the property on alleged under statement of sale price on some comparable cases. The cases rel [LexDoc Id : 306152] HC (Chennai) 2006 CIT vs NEPC India Ltd. Reasonableness of business expenditure-Burden of proof-AY 1993-94. Where s.40A(2) was involved, the burden was on the assessee to prove that the payment made was reasonable. [case remanded to AO] LexDoc Id : 346574] HC (Chennai) 2006 Madhu Bala Modi vs ITO Tax deducted at source-Refund-The tribunal directed the Assessing Officer to act upon the application made under s.154 of the Income Tax Act 1961 for rectification of mistake. The [LexDoc Id : 333443] ITAT (Jodhpur) 2006 CIT vs Ayyanar Spinning and Weaving Mills Ltd. Rectification of mistakes by Tribunal-Limitation for rectification orders-AY 1989-90. The limitation for passing rectification order by the Tribunal is four years from the end of the financial year in which the original orde [LexDoc Id : 332186] HC (Chennai) 2006 CWT vs Ravi Malhotra Challenge to AO’s jurisdiction-Objection after assessment-AY 1978-79. The challenge to AO’s jurisdiction could be made within one month from the service of notice or within one month from the date of completi [LexDoc Id : 323296] HC (Allahabad) 2006 Raj and Raj Investments vs ITO and Ors. Validity of retention of books of accounts-Authorisation in another’s name-The retention of petitioner’s books of accounts for a period of 18 months was arbitrary and invalid, as even though the survey was conducted at the pe [LexDoc Id : 321239] HC (Karnataka) 2006   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last