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| Documents Found: 2802 |
| Title |
Forum |
Year |
GKN Driveline India Ltd. vs ACIT
Validity of: Revision by CIT-No lack of enquiry by AO-AY 2002-03. The AO had allowed deduction of royalty paid by the assessee at 5 per cent. It was allowed all along since AY 1991-92. This was also allow [LexDoc Id : 359568]
|
ITAT (Delhi) |
2007 |
Sarnath Infrastructure (P) Ltd. vs ACIT
Interest on borrowed capital-Borrowings for investment in business asset-The interest paid or borrowings for acquisition of business assets was deductible.
S.361(1)(iii) of the Income Tax Act 1961 [LexDoc Id : 356989]
|
ITAT |
2007 |
Scooters India Ltd. vs ACIT
Addition to Income-Material in transit not included in closing stock -AY 1995-96, 1997-98 and 1998-99. The assessee had not included the cost of material in transit in the closing stock and instead had shown it in balanc [LexDoc Id : 354421]
|
ITAT |
2007 |
Vinod Behari Jain, Sarika Jain and Sanjog Jain vs ITO
Unexplained investment-Gifts credited in bank account-AY 2001-02. The assessee was not maintaining any books of accounts. Certain amounts received as gifts were found credited in his bank account. The gen [LexDoc Id : 351453]
|
ITAT (Delhi) |
2007 |
CIT vs Composite Tools Co. India Ltd.
Validity of revision by CIT-Repairs and maintenance expenditure-AY 2001-02. The assessee claimed substantial expenditure on repairs and maintenance of plant and machinery. It filed detailed break up to show it was [LexDoc Id : 349542]
|
HC (Jharkhand) |
2007 |
Ashapurna Buildcon (P) Ltd. vs ACIT
Penalty: Concealment of income-Non-recording of satisfaction by AO-AY 1999-2000, AY 2000-01 and AY 2002-03. The assessee's was a search case. The AO did not record any satisfaction that assessee had concealed its inco [LexDoc Id : 349121]
|
ITAT (Jodhpur) |
2007 |
CIT vs Urmila Chadha
Appeal to High court-Unrecorded sales-purchases-AY 1996-97. The Tribunal had held that there was no evidence showing any sales or purchases outside books of accounts. These were finding of fact. No [LexDoc Id : 343295]
|
HC (Punjab and Haryana) |
2007 |
DCIT vs Baljinder Kaur and Ors.
Capital gains: Cost of acquisition-Evidence of: Fair Market Value as on 1 April 1981-AY 1997-98. The assessee had earlier agreed to sell his land at Rs.11.50 lacs per acre on 6 February 1981. The transaction however, did not materialis [LexDoc Id : 341239]
|
ITAT (Chandigarh) |
2007 |
Raghu Nandan Mody vs United Commercial Bank
[LexDoc Id : 340568]
|
DRAT |
2007 |
Peerless Gen. Fin. and Inv. Co. Ltd. vs ACIT
Failure to deduct tax at source-Payments not exceeding Rs. 2500 in a year-The assessee was a non-banking finance company. It was required to make TDS under s.194A if payment or credit of interest to any person exceeded Rs.25 [LexDoc Id : 339891]
|
ITAT (Calcutta) |
2007 |
M.R.G.G. International vs ED
[LexDoc Id : 339406]
|
ATFE (Delhi) |
2007 |
P. Balasubramaniam vs ED
[LexDoc Id : 339405]
|
ATFE (Delhi) |
2007 |
Sandhya Verma vs ITO
Penalty: Concealment of income-Bonafide explanation: regarding gifts received-AY 2001-02. The assessee had filed confirmation and affidavit of the donor and also his PAN. The donor had shown the gift in his return. The AO inspit [LexDoc Id : 339376]
|
ITAT (Delhi) |
2007 |
Aruna Jain vs DCIT
Agricultural Income-Income from nursery-The assessee was selling plants grown on her agricultural land. Both primary and secondary operations were carried on. The income from nursery was agr [LexDoc Id : 338749]
|
ITAT (Delhi) |
2007 |
ITO vs Lokmanya Shiksha Samiti
Exemption: Educational Institution-Assessee society running a school-AY 2003-04. The assessee was running a school. It provided transportation facilities to its students and also lunch during school hours to its student [LexDoc Id : 338522]
|
ITAT (Indore) |
2007 |
Speed Lines (P) Ltd. vs DCIT
[LexDoc Id : 336672]
|
ITAT (Delhi) |
2007 |
Suhag Traders (P) Ltd. vs ITO
Deduction on actual payment-Contribution to: PF and ESI-AY 2001-02. The assessee had made contributions to PF and ESI after closing of the previous year but before the due date for filing return under s.139 [LexDoc Id : 335736]
|
ITAT (Delhi) |
2007 |
ITO vs Maruti Countrywide Auto Financial Service (P) Ltd.
Deduction: Provision for bad debts-Write-off of provision -AY 2001-02. The assessee was a non banking finance company. It made a provision for bad-debts as per guidelines of the RBI. The said provision made wa [LexDoc Id : 334407]
|
ITAT (Delhi) |
2007 |
Kerala Financial Corpn. vs JCIT and Anr.
Validity of: Re-assessment-Wrong deduction allowed-AY 1992-93. The assessee a financial corporation had no income during the year after setting of the brought forward loss. Yet in original assessment t [LexDoc Id : 356411]
|
HC (Kerala) |
2007 |
ITO vs Krishnonics Ltd.
Foreign Travel expenses-Foreign travel to explore possibility of exports-The assessee’s Managing Director had gone abroad to explore possibilities of exports. The foreign travel expenses were deductible as business expenses [LexDoc Id : 354835]
|
ITAT (Ahmedabad) |
2007 |
ACIT vs Zimmer AG
Income deemed to accrue/arise in India-Sale of drawings/designs etc-AY 2001-02. The German company sold to an Indian company on outright basis engineering information, drawings and designs to enable the Indian company [LexDoc Id : 342205]
|
ITAT (Calcutta) |
2007 |
B. Shanmugam vs Union Bank of India
Writ petition-Ground of rejection-The writ petition was dismissed as the respondent-bank had communicated to the petitioner about the rejection of the improved offer of One Time Settle [LexDoc Id : 341153]
|
HC (Chennai) |
2007 |
Anita M. Shah vs DCIT
Arrears of rent-Taxability of: Arrears of rent-law applicable-The tenant agreed to enhancement of rent in the year 2000-01 w.e.f 1 July 1994 to 31 March 1999.The arrears of rent received could not be assessed to [LexDoc Id : 336711]
|
ITAT (Mumbai) |
2007 |
ITO vs Payal Gupta
Validity of: Re-assessment-Income declared under VDIS 1997-AY 1998-99. The assessee had declared certain jewellery and gold on 13 December 1997 under VDIS 1997, acquired in 1985-86. The tax however in the VDIS [LexDoc Id : 336221]
|
ITAT (Chandigarh) |
2007 |
CIT vs Ritu .V. Mallya
[LexDoc Id : 332712]
|
HC (Bombay) |
2007 |
| |
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