Register free!

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: 2802    Title Forum  Year CIT and Anr. vs Devanand Automobiles Salary to Partner-Partner representing his HUF-AY 1994-95. The salary paid to Karta of HUF, who was representing his HUF as partner was deductible. S.40(b) of the Income Tax Act 1961 [LexDoc Id : 346631] HC (Karnataka) 2007 S.S.R. Pirodia and Ors. vs UOI Prosecution for an offence-Penalty set aside by tribunal-AY 1980-81. Where the penalty levied for the same default was set aside by the Tribunal, the prosecution launched was to be quashed. S.276C, s. [LexDoc Id : 345068] HC (Andhra Pradesh) 2007 B.H.P.E. Kinhill Joint Venture vs Addl. Director of Income Tax Service of notice-Onus to prove service-AY 2000-01. The assessee had asserted that the notice under s.143(2) despatched on 31 October 2002 was not served on it. The onus was on the departmen [LexDoc Id : 341944] ITAT (Delhi) 2007 UOI and Ors. vs Income Tax Bar Association Validity of - Notification of New Return forms-Time for filing in new forms extended by CBDT-Where returns were filed in old Form No.2D, the Hon'ble High Court permitted the assessee to file returns in Old Form No.2D, instead of New Forms ITR- [LexDoc Id : 338445] SC 2007 Pramod Kumar Dang vs DCIT [LexDoc Id : 336062] ITAT (Delhi) 2007 CIT vs Lucas T.V.S. Ltd. Investment allowance-Additional liability due to exchange rate fluctuations-AY 1989-90, AY 1991-92 and 1992-93. The High Court had held that the investment allowance was to be allowed in different assessment years due to addit [LexDoc Id : 330448] SC 2007 DCIT vs Divya Investment (P) Ltd. Objections to Re-opening of assessment-Business income vs Income from property-AY 1992-93, AY 1995-96, AY 1996-97, AY 1998-99 and AY 1999-2000. The assessments were re-opened to assessee the rental income from property under s.22 [LexDoc Id : 338447] SC 2007 CIT vs Laxmi Narain Validity of: Re-assessment-Non-service of notice under s.148-AY 1987-88 to AY 1989-90. The Tribunal found a fact that no notice under s.148 was served on the assessee. The Tribunal was right in annulling the re- [LexDoc Id : 337333] HC (Punjab and Haryana) 2007 Laxmi Engg. Industries vs ITO Disallowance of business expenses-Reasonableness of expenses: Payment of commission-The assessee paid commission on sales to M/s. Laxmi Stone Pvt. Limited. The receipt was shown and assessed in case of M/s. Laxmi Stone Pvt. Limited. T [LexDoc Id : 335111] HC (Rajasthan) 2007 CIT vs Kanhaiyalal Penalty: Concealment of income-Immunity under explanation 5 to s.271(1)(c), Spread over of income-AY 1984-85 to AY 1988-89. The assessee declared certain income under s.132(4) in connection with acquisition of certain assets relating to AY 1987-88. [LexDoc Id : 334491] HC (Rajasthan) 2007 ITO vs Kesar Enterprises Ltd. [LexDoc Id : 334253] ITAT (Mumbai) 2007 DCIT vs S. Kumar, V.N. Sridhar, Muktha and Sathyavathi Penalty: Concealment of income-Immunity from penalty: Income not represented by asset-The assessee had admitted payment of commission for fake gifts under s.132(4). It was an outgoing and not represented by any asset found. No immunity [LexDoc Id : 333569] ITAT (Bangalore) 2007 CIT vs Munjal Castings Validity of: Revision by CIT-AO taking a possible view, Deduction of interest paid to partners-AY 2000-01. The assessee firm had paid interest to its partners. The AO allowed the interest after making inquiry as to applicability of the proviso t [LexDoc Id : 332023] HC (Punjab and Haryana) 2007 Ishwar Parkash vs CIT [LexDoc Id : 331977] HC (Punjab and Haryana) 2007 CIT vs D.B. Finance (P) Ltd. Rectification of mistake-Benefit of VDIS-Ay-1994-1995, 1995-1996. The assessee filed return under s.158BD but claimed that declaration under VDIS, 97 had been filed. The same was assessed und [LexDoc Id : 387704] HC (Chennai) 2007 Parekh Brothers vs CIT Deduction: Income from exports-Lesser reserve created-AY 1987-88. The assessee had created a Reserve under s.80HHC (as it was then), of an amount lesser than deduction claimed. The deduction of only lesse [LexDoc Id : 359523] SC 2007 ACIT vs Prithviraj Bhoorchand Deduction: Income of industrial undertaking-Number of workers-More than 20 persons were employed as workers. It was entitled to deduction under s.80I. S.80I of the Income Tax Act 1961 [LexDoc Id : 355025] HC (Gujarat) 2007 CIT vs Kartar Singh and Co. (P) Ltd. Validity of: Revision by CIT-Revision of: Intimation under s.143(1)(a)-AY 1989-90. An intimation issued under s.143(1)(a) cannot be revised under s.263. The intimation under s.143(1)(a) was not an order. S.143( [LexDoc Id : 338981] HC (Punjab and Haryana) 2007 CIT vs Sirmour Truck Operators Union Appeal to High Court: Substantial question of law-Liability to make TDS-The assessee was a union of trade-operators. Whether it was liable to make TDS under s.194C or payment to its members, was a substantial question of l [LexDoc Id : 338446] SC 2007 Varghese vs Kerala State Co-op. Bank Ltd. [LexDoc Id : 338307] HC (Kerala) 2007 Diamond Services International vs UOI and Ors. Income deemed to accrue or arise in India-Fees for: Diamond grading-The assessee company was incorporated in Singapore. The Gemological Institute of America (GIA) was in the business of grading diamonds and issuing cer [LexDoc Id : 338184] HC (Bombay) 2007 Anant Kumar Agarwal vs ITO Exemption from tax: Payment under VRS-Optional Employees Retirement Scheme-AY 2004-05. The assessee received certain payment on retirement from RBI under the “Optional Employees Retirement Scheme”. The payment so received was [LexDoc Id : 335731] ITAT 2007 The Estate vs ITO Penalty: Concealment of income-Disallowance of expenses-AY 2000-01. The assessee agreed to disallowance of certain amounts which had become irrecoverable. The project of the assessee had been concluded. No [LexDoc Id : 332719] ITAT (Bangalore) 2007 CWT vs Spellbound Trading (P) Ltd. Powers of High Court-Formulation of question of law-The High Court in appellate proceedings could frame a substantial question of law if the case involved such a question. S.27A(5) of Wealth Ta [LexDoc Id : 331976] HC (Bombay) 2007 R K Textiles India vs ACIT [LexDoc Id : 331847] HC (Chennai) 2007   First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last