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| Documents Found: 2648 |
| Title |
Forum |
Year |
SBI Home Finance Ltd. and Ors. vs Regional Director, Department of Co. Affairs
[LexDoc Id : 319368]
|
HC (Calcutta) |
2006 |
CIT vs Morgan Securities and Credits (P) Ltd.
Bad debt-Year of deduction-AY 2003-04. The deduction of bad debt was to be allowed in the year in which the debt was written off as irrecoverable in the books of accounts as pro [LexDoc Id : 307052]
|
HC (Delhi) |
2006 |
CIT vs Lotus Trans Travels (P) Ltd.
Deduction: Income in foreign exchange from service to foreign tourists-Computation of deduction, Amount handed over to another assessee-AY 1996-97, 1997-98. The assessee was a tour operator who had paid certain amounts to hotels for providing boarding and lodging to its foreign tourist [LexDoc Id : 306473]
|
HC (Delhi) |
2006 |
State of Karnataka and Ors. vs Ameerbi and Ors.
[LexDoc Id : 305298]
|
SC |
2006 |
Mira Lal and Sons vs CIT
Deduction: Income from house property-Collection charges-AY 1986-87. The assessee claimed deduction of Rs. 71,000 as collectiom charges against his income from property. Since no evidence was filed that enti [LexDoc Id : 327147]
|
HC (Allahabad) |
2006 |
CIT vs Oswal Woollen Mills
Industrial undertaking-Refining unit-The oil-refining unit was an industrial undertaking for the purposes of investment allowance.
S.32A of the Income Tax Act 1961
[LexDoc Id : 325317]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Hero Cycles (P) Ltd.
Interest on borrowed capital-Interest free advance to sister concern-AY 1988-89. The assessee was borrowing from the bank at 18 percent p.a. It advanced certain money to its sister concerns either free of interest on at [LexDoc Id : 325301]
|
HC (Punjab and Haryana) |
2006 |
Hira Lal and Sons vs CIT
Income from house property-Deduction on collection of rent expenses-AY 1986-87. The assessee firm was deriving its income from letting godowns. During the year, it claimed deduction of certain sum paid as salaries to 1 [LexDoc Id : 319280]
|
HC (Allahabad) |
2006 |
ACIT vs Vinod Goel, Trimurti Deposits and Advances (P) Ltd., Sidhant Deposits and Advances (P) Ltd.
Validity of proceedings under s.158BD-Incriminating evidence found in search at another’s premises-Block Period 01 April 1988 – 23 December 1998. Certain incriminating documents belonging to the assessees were found during search conducted in pursua [LexDoc Id : 318883]
|
ITAT (Amritsar) |
2006 |
M.L. Kunjumon vs UOI and Ors.
[LexDoc Id : 318837]
|
HC (Kerala) |
2006 |
CIT vs British Airways
Penalty: Short deduction of tax at source-Pendency of quantum appeal-AY 1989-90 – 1991-92. The tribunal could not delete the levy of penalty under s.271C of the Income Tax Act 1961 since the quantum appeal relating to s [LexDoc Id : 306993]
|
HC (Delhi) |
2006 |
Punjab Water Supply and Sewerage Board vs Ranjodh Singh and Ors. vs Ranjodh Singh and Ors., Hari Har Yadav and Ors.
[LexDoc Id : 305383]
|
SC |
2006 |
T.A. Quereshi vs CIT
Business loss vs Business expenditure-Confiscation of stock-in-trade-AY 1986-87. The assessee was a practising doctor who was also engaged in the manufacture and sale of heroin, which was his stock-in-trade. The seizure [LexDoc Id : 305245]
|
SC |
2006 |
CIT vs Virsa Singh and Co.
Collection of Tax at Source-Sale of liquor by wholesaler-AY 1990-91. The assessee was a wholesaler of liquor holding L-13 licence. He was not liable to collect tax at source on sale of liquor.
Pro [LexDoc Id : 352900]
|
HC (Punjab and Haryana) |
2006 |
R.S. Prasad vs DCIT
Maintainability of writ petition-Fresh proceedings: For block assessment-The block assessment made was knocked down on the ground that there was no proper service of notice under s.158BD. The department re-initiated the fre [LexDoc Id : 328823]
|
HC (Kerala) |
2006 |
Dhakad Samaj Dharamshala Bhawan Trust vs CIT
Registration of religious trust-Charges for saying in Dharamshala-The assessee had constructed a Dharamshala at a religious place for providing accommodation to visitors. No other religious activity was carried on. W [LexDoc Id : 327710]
|
HC (Madhya Pradesh) |
2006 |
Madnani Construction Corpn. vs CIT
Rejection of accounts-No defects in accounts and in audit report-AY 1993-94. The AO did not find any defects in books of accounts or any infirmity in the audit report, the accounts could not be rejected.
S. [LexDoc Id : 325657]
|
HC (Gauhati) |
2006 |
CIT vs Vira Singh and Co.
Tax collection at source: Liquor business-Wholesaler of liquor-AY 1990-91. The assessee was a wholesaler in liquor having L-13 license. It was first buyer. He was not liable to TCS. The TCS was to be made by the d [LexDoc Id : 325311]
|
HC (Punjab and Haryana) |
2006 |
CG International (P) Ltd. vs ACIT
Exemption: Income of EOU-Interest income on bank deposits, Deposits offered as security for bank guarantee-AY 2001-02. The assessee was an export oriented unit manufacturing and exporting jewellery. The interest income earned by it on fixed deposits with a [LexDoc Id : 319796]
|
ITAT (Mumbai) |
2006 |
ACIT vs Maheshanand Jha
[LexDoc Id : 315139]
|
ITAT |
2006 |
CIT vs D. Laxmanakumar
Plant-Nursing Home-AY 1998-99 to AY 1999-2000. The nursing home was a ‘plant’. It was entitled to depreciation as a plant.
S.32 and s.43(3) of the Income Tax Ac [LexDoc Id : 308469]
|
HC (Chennai) |
2006 |
ACIT vs Sulochana Jha
[LexDoc Id : 308384]
|
ITAT |
2006 |
ACIT vs K.K. Mishra
[LexDoc Id : 306082]
|
ITAT |
2006 |
Municipal Corpn. vs Om Prakash Dubey
[LexDoc Id : 305162]
|
SC |
2006 |
Kvaverner John Brown Engg. India (P) Ltd. vs ACIT
Scope of primafacie adjustments-Deduction under s.80-O on net income or on gross income-AY 1996-97 and AY 1997-98. The issue whether deduction under s.80-O was allowable on gross income or net income was not debatable. Therefore disallowa [LexDoc Id : 347873]
|
HC (Karnataka) |
2006 |
| |
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