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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 Seethakathi Trust Exemption from tax: Educational institution-Violation of s.11(5)-AY 1996-97 and AY 1997-98. The assessee was an educational institution and also running a medical centre. It maintained seperate books of accounts for [LexDoc Id : 331356] HC (Chennai) 2006 DCIT vs Discount and Finance House of India Ltd. Change of method of valuation of closing stock-Change to better method-AY 2000-01. The assessee company was a primary dealer in government securities. It changed its method of valuing closing stock from First In First Out [LexDoc Id : 321852] ITAT (Mumbai) 2006 Yakub Ali Gopal Singh and Party vs DCIT and Anr. Validity of reopening of assessment-Reasonableness of profits-An assessment made could not be reopened after the expiry of four years on the ground that the profits disclosed by the assessee were not reasonable. [LexDoc Id : 319787] HC (Rajasthan) 2006 CIT vs Manibhai and Bros. Penalty: Concealment of income-Bona fide wrong claim of depreciation, Wrong claim withdrawn in return-AY 1983-84. The assessee had made a wrong claim of depreciation under a bona fide mistake. However, the claim was withdrawn by filing a revised return [LexDoc Id : 319607] HC (Gujarat) 2006 ACIT vs Sova Mukherjee [LexDoc Id : 319083] ITAT 2006 Jetha Drums and Containers (P) Ltd. vs ACIT Condonation of delay-Inordinate delay, Absence of reasonable cause-AY 1986-87. The assessee’s explanation that the prosecution notice alone was the provocation for filing an appeal before the tribunal after a long per [LexDoc Id : 316691] ITAT (Mumbai) 2006 ACIT vs Sunil Kumar [LexDoc Id : 309655] ITAT 2006 Silicon India Ltd. vs DCIT Business expenditure-Foreign education of directors son-AY 1998-99. The assessee company was manufacturing chemicals. It incurred expenses on education of its director’s son abroad. The business had not com [LexDoc Id : 309141] HC (Chennai) 2006 Enterprising Enterprises vs DCIT Capital expenditure-Payment for leasehold right of mining-AY 1991-92. The proportionate lease rent paid by the mining lessee for acquiring leasehold right for extracting minerals from mineral bearing land was [LexDoc Id : 306089] SC 2006 State of Uttaranchal and Anr. vs Dinesh Kumar Sharma [LexDoc Id : 305090] SC 2006 Selvi J. Jayalalitha, Sasi Enterprises and V.K. Sasikala vs ACIT Prosecution under the Income Tax Act 1961-Prima facie case, Sanction after due application of mind-AY 1993-94. The CIT, after due application of mind, had sanctioned the prosecution against the assessee, who did not file any return in response to a [LexDoc Id : 305481] HC (Chennai) 2006 Selvi J. Jayalalitha, V.K. Sasikala, Sasi Enterprises vs UOI, CIT, ACIT Prosecution for wilful failure to furnish return-Validity of presumption of culpable mental state of mind-The provisions of s.278E of the Income Tax Act 1961, which raise a presumption of culpable state of mind, were valid since there was no violation of a [LexDoc Id : 305309] HC (Chennai) 2006 DCIT vs Alok Banerjee, Subir Banerjee Scope of: Re-assessment-Additions on paints other than paints on which re-assessment initiated-AY 1998-99. When re-assessment proceedings are validity initiated the AO could assess another item or items of income which are found to have escaped [LexDoc Id : 330338] ITAT (Allahabad) 2006 CIT vs Hero Cycles (P) Ltd. Business expenditure-Replacement of small machinery-AY 1979-80. The expenses incurred on purchase of electric motors etc. for replacement of existing motors were allowable as revenue expenditure. LexDoc Id : 325314] HC (Punjab and Haryana) 2006 Andhra Pradesh State Electricity Board vs Bulk Systems International Ltd. [LexDoc Id : 320627] HC (Karnataka) 2006 Yash Johar vs JCIT Manufacture or production of an article-Film production-AY 1999-2000 – 2000-01. The assessee was engaged in the business of film production. Since such business amounted to manufacture or production of a ne [LexDoc Id : 319799] ITAT (Mumbai) 2006 Khamgaon Urban Co-Op. Bank Ltd. vs Karunashankar Ramkishore Tiwari and Ors. [LexDoc Id : 319298] HC (Bombay) 2006 Jorehaut Group Ltd. vs ACIT Business expenditure-Cess on green tea leaves-The assessee was engaged in the business of growing, manufacturing and selling tea. The cess on green tea leaves was deductible on entire composite in [LexDoc Id : 317455] HC (Gauhati) 2006 Budhewal Co-op. Sugar Mills Ltd. vs CIT [LexDoc Id : 316091] HC (Punjab and Haryana) 2006 Bilahari Investments (P) Ltd. vs CIT Business income: Discount on chit amount-Year of accrual of income or loss-AY 1996-97, 1998-99. The assessee was in the business of subscribing to chits and followed mercantile system of accounting. The income derived by it d [LexDoc Id : 306720] HC (Chennai) 2006 Muir Mills Unit of N.T.C. (U.P) Ltd. vs Swayam Prakash Srivastava and Anr. [LexDoc Id : 305019] SC 2006 Charan Pal Singh vs CIT and Anr. Validity of: Transfer of case-Co-ordinated investigation-The case of the assessee-petitioner was transferred to the jurisdiction of another AO after the search so as to centralization and co-ordinated invest [LexDoc Id : 353948] HC (Punjab and Haryana) 2006 CIT vs Sadiram Ganga Prasad Charitable Trust Exemption of: Charitable trust-Rule of consistency-AY 1989-90. The AO denied the exemption to the assessee trust on the ground that its income was not applied for charitable purposes. In view of the de [LexDoc Id : 342281] HC (Allahabad) 2006 Anjuga Chit Funds (P) Ltd., Anjuga Finance and Investments vs DCIT Presumption under s.132(4A)-Rebuttable presumption-The presumption under s.132(4A) regarding entries in books of accounts seized is a rebuttable presumption. The issue was remanded to AO. S.13 [LexDoc Id : 335081] ITAT (Chennai) 2006 P. Soman vs ITO Business expenditure: Penalty-fine-Redemption fine under Gold Control Act 1968-AY 1989-90. Under Gold Control Act 1968, the owner of the gold had an option to pay a fine in lieu of confiscation of gold. Thus, the redemption fine [LexDoc Id : 331069] ITAT (Cochin) 2006   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last