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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 Lakhani Rubber Udyog Ltd. Deduction: Investment Deposit Account-Computation of profits-AY 1988-89. The deduction under s.32AB(1) of the Income Tax Act 1961 was to be computed after taking into account the business profits as computed und [LexDoc Id : 318295] HC (Punjab and Haryana) 2006 CIT vs Gorawara Plastics and General Industries (P) Ltd. Interest on borrowed capital-Utilisation of loan for purpose other than sanctioned-The assessee company had invested the loan taken in acquisition of shares instead of utilising the amount for its project. In fact, the assessee was a [LexDoc Id : 316678] HC (Allahabad) 2006 CIT vs Gujarat Distributors Reference to High Court-Tribunal decision on facts-The tribunal had given a finding of fact on appreciation of facts on record that certain transactions were not that of the assessee. The findings were [LexDoc Id : 326376] HC (Gujarat) 2006 UOP LLC vs Addl. DIT Powers of Tribunal-Admission of: additional evidence-AY 2001-02. The Tribunal could admit additional evidence which was relevant for a just decision and come into possession of the department after filin [LexDoc Id : 325167] ITAT (Delhi) 2006 Jose Kuruvinakkunnel vs ITO Validity of sanction for reassessment-Non-application of mind-The sanction for reassessment given by the CIT without application of mind was invalid. S.151 of the Income Tax Act 1961 [LexDoc Id : 323363] ITAT (Cochin) 2006 Alice George and Rural Unit for Health and Social Affairs vs Lakshmi [LexDoc Id : 321694] HC (Madras) 2006 CIT vs Global Corpn. Ltd. Deduction: Income from exports-Loss on export of goods-AY 1996-97. No deduction under s.80HHC of the Income Tax Act 1961 was permissible since even after sale of import licence and receipt of duty drawback [LexDoc Id : 321238] HC (Karnataka) 2006 UPO LLC vs Additional Director of Income Tax Powers of Tribunal-Procedure for admission of additional evidence- AY 2001-02. The tribunal was empowered to admit the additional evidence not only if it required such evidence to ‘enable it to pronounce judgment’ b [LexDoc Id : 318027] ITAT (Delhi) 2006 Vijesh Gupta vs GTO Deemed gift: Adequacy of consideration-FMV determined by DVO-AY 1997-98. The difference between the fair market value of the assessee’s property as determined by the DVO and the sale consideration received by th [LexDoc Id : 317359] ITAT (Delhi) 2006 M.M. Financiers (P) Ltd. vs DCIT Undisclosed income: Unsigned agreement-Document found in search not acted upon-Block Period 24 November 1994 – 20 March 1998. A search under s.132 of the Income Tax Act 1961 was conducted at the premises of the assessee company’s [LexDoc Id : 317358] ITAT (Chennai) 2006 Jubiliant Enpro Ltd. vs DCIT Speculation loss-Fall in market price of shares held as stock in trade-The loss suffered by the assessee due to fall in market price of shares held as stock in trade was speculation loss. S.73 of the Income Tax [LexDoc Id : 316764] HC (Delhi) 2006 Silicon Graphics Systems (I) (P) Ltd. vs DCIT Deduction on actual payment-Payment of customs duty- The entire amount of customs duty paid by the assessee in the relevant year was deductible, even if the amount was included in the valuation of clos [LexDoc Id : 316697] ITAT (Delhi) 2006 UOI vs Gupta Builders (P) Ltd. and Ors. Prosecution: Failure to pay TDS-Limitation for launching prosecution-The assessee had not paid the tax deducted at source. No notice to the assessee was necessary for launching prosecution. The prosecution was launched [LexDoc Id : 316494] HC (Bombay) 2006 Idbi Bank Ltd. and Ors. vs Hubli Urban Co-operative Bank Ltd. [LexDoc Id : 316371] HC (Karnataka) 2006 Sunash Investment Co. vs ACIT Penalty: Concealment of income-Expenses on exempt income, Bona fide belief-No penalty for concealment of income could be levied on the assessee, who, under a bona fide belief that interest expenditure incurred on borrowed fun [LexDoc Id : 315715] ITAT (Mumbai) 2006 CIT vs Rameshwar Dass Suresh Pal Cheeka Appeal to the high court: Question of fact-Genuineness of cash credits-The question whether the assessee firm’s explanation as to the nature and source of the amounts credited in its books of accounts was satisfactory or [LexDoc Id : 306645] HC (Punjab and Haryana) 2006 UOI and Ors. vs Sheela Rani [LexDoc Id : 305490] SC 2006 CWT vs Prem Lata Kanodia Valuation of assets of firm-Reference to appropriate valuation officer-AY 1987-88. The assessee was partner in a firm. The AO made reference for valuation of form's assets to the wrong DVO. The Tribunal rightly directed t [LexDoc Id : 343133] HC (Allahabad) 2006 CIT vs Jaiswal Trading Co. Deduction on actual payment-Sales tax paid as per sales-tax rules within due date-AY 1986-87. The sales tax collected in March 1986, was paid within due time as per sales tax rules. The amount paid could not be disallowed. [LexDoc Id : 343131] HC (Allahabad) 2006 CWT v Mehnga Singh Limitation for: Wealth Tax assessment-Assessment on invalid revised return-AY 1967-68 to AY 1973-74. The assessee had filed revised returns for all the years on 28 March 1979. The revised returns were invalid. Therefore, asse [LexDoc Id : 338867] HC (Punjab and Haryana) 2006 CWT vs Meghna Singh Limitation for assessment of Wealth Tax-Effect of invalid revised return-AY 1967-68 to 1973-74. The original returns were filed on 28 February 1974. These were revised on 20 March 1979. The original returns were belated. Th [LexDoc Id : 325316] HC (Punjab and Haryana) 2006 S.A. Builders (P) Ltd. vs CIT Non-deduction of TDS on credits-Interest chargeable-AY 1984-85 to 1986-87. The assessee had not deducted TDS on interest payable and credited to the accounts of the payers. The interest was chargeable e [LexDoc Id : 325315] HC (Punjab and Haryana) 2006 CIT vs Poddar Swadesh Udyog (P) Ltd. Powers of CIT(A), Duty of CIT(A)-Admission of additional evidence-AY 1992-93. The AO had made an addition of Rs.5272 lakhs as purchases from nine parties, which were not proved. The CIT(A) deleted the addition by per [LexDoc Id : 325299] HC (Gauhati) 2006 CIT vs Rekha Lands (P) Ltd. Penalty: Concealment of income-Bona fide belief of assessee-AY 1980-81. The assessee was in the business of sale of properties. Since the advance received by it on sale had been assessed as its business income, [LexDoc Id : 321243] HC (Punjab and Haryana) 2006 General Glass Co. (P) Ltd. vs DCIT Accrual of capital gains-Deemed transfer, Transferee unwilling to make payments-AY 1995-96. The assessee company, vide an agreement dated November 1994, decided to sell a plot of land for which it received earnest money and the ba [LexDoc Id : 320943] ITAT (Mumbai) 2006   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last