First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last |
Documents Found: 2802 |
Title |
Forum |
Year |
Subhash Chander vs CIT
Challenge to jurisdiction of the AO-Limitation for challenge-The challenge to jurisdiction of the AO to make an assessment could be challenged within one month of the service of notice under s.142(1) or within o [LexDoc Id : 332756]
|
HC (Punjab and Haryana) |
2007 |
Iseva Systems (P) Ltd. vs ACIT
[LexDoc Id : 332134]
|
ITAT (Bangalore) |
2007 |
Saurabh Srivastava vs DCIT
Capital Receipt-Non-compete fee from employer-AY 1998-99. The assessee was a computer engineer and was managing director of company 'H' founded by him and had 76 percent shares. Company 'H' was ta [LexDoc Id : 331133]
|
ITAT (Delhi) |
2007 |
State of Chhattisgarh and Ors. vs VTP Constructions
[LexDoc Id : 330101]
|
SC |
2007 |
Mishrilal Gordhanlal Batra Charitble Trust vs UOI and Anr.
Renewal of: Recognition of charitable trust-Object of: Construction of temples-AY 1995-96 to AY 1999-2000. The assessee was a charitable trust. The application for renewal under s.80G was rejected on the ground that one of its ob [LexDoc Id : 353953]
|
HC (Rajasthan) |
2007 |
V.V. Projects and Investments (P) Ltd. vs DCIT
Penalty: Concealment of income-Revised return accepted, Non recording of satisfaction-AY 1995-96. The assessee surrendered certain expenditure in revised return due to its inability to furnish evidence. The revised return filed to buy p [LexDoc Id : 339700]
|
HC (Andhra Pradesh) |
2007 |
CIT vs Nirula Corner House Ltd.
Plant-Bulk kitchen and cold rooms-AY 1986-87 to AY 1989-90. The assessee was running a hotel and restaurant. It had built a bulk kitchen in a building. The said kitchen had cold rooms [LexDoc Id : 336108]
|
HC (Delhi) |
2007 |
Kaustubh Tambe vs ACIT
[LexDoc Id : 334183]
|
ITAT (Mumbai) |
2007 |
CIT vs Producin (P) Ltd.
Business income or other sources-Interest on short-term deposits-In absence of relevant facts being on record, the question whether interest was assessable under s.28 or under s.56 could not be decided
[case re [LexDoc Id : 387698]
|
SC |
2007 |
CIT vs Heynon India Ltd.
Addition to Income-Discrepancy in account: No sales suppressed-AY 1998-99. There was a discrepancy in assessee's account in the books of group company, due to failure of assessee that certain amount debited by gro [LexDoc Id : 371247]
|
HC (Delhi) |
2007 |
Shamim Bano G Rathi and Saba Khan vs Oriental Bank of Commerce Ltd., ACIT, ITO, DCIT, UOI and Sashak Noble Metals Ltd.
Transfer of property by defaulter of tax-Scope of powers of income tax authority-The income tax authorities have no power to declare the transfer of property as null and void. In case the authority was of the view that the defaulti [LexDoc Id : 332025]
|
HC (Bombay) |
2007 |
CIT vs Gujarat Maritime Board
Charitable Institution-Object of general public utility, Development and maintainence of ports-The assessee board was formed under an Act of the state government for development and maintainence of minor ports. It was an object of general public [LexDoc Id : 330911]
|
SC |
2007 |
Kush Leasing (P) Ltd. vs ITO
Validity of: Exparte order-Condition precedent: Specific notice-The AO had failed to give specific notice as per proviso to s.144 of the Income Tax Act 1961 before passing exparte order. The assessment made was bad [LexDoc Id : 330854]
|
ITAT (Delhi) |
2007 |
Paschmi Rajasthan Dudgh Utpadak Sahakari Sangh Ltd. vs DCIT
Maintainability of appeal to CIT (Appeals)-Prima facie additions under s.143(1)-AY 1992-93. When a determination was made under s.143(1)(a) there was no remedy of appeal under s.246. The corrections of additions made under s.143(1 [LexDoc Id : 372984]
|
HC (Rajasthan) |
2007 |
Baldev Singh vs State of U.P. and Ors.
[LexDoc Id : 354009]
|
HC (Allahabad) |
2007 |
Punjab Small Industries and Export Corpn. Ltd. vs CIT
Transfer of tenancy rights-Remand by Tribunal-AY 1994-95. The assesee had acquired the tenancy rights in 1977 of certain premises on payment of Advance rent for 60 years. Those rights were transfe [LexDoc Id : 345999]
|
HC (Punjab and Haryana) |
2007 |
CIT vs Kewal K. Suri
Deduction: Income from exports-Export of: Telecasting Rights of Television serials-AY 1998-99. The assessee exported telecasting rights of Television serials. It was export of goods or merchandise. Therefore, it was entitled to deduc [LexDoc Id : 343944]
|
HC (Bombay) |
2007 |
CIT vs Arvind Construction Co. Ltd.
Income derived from, Industrial Undertaking-Transportation of goods on site-The business of the assessee was to manufacture railway sleepers and deliver these on site. Therefore, income for transporting sleepers on site was en [LexDoc Id : 338454]
|
HC (Delhi) |
2007 |
A.S. Chinnaswamy Raju (HUF) vs ACIT
Rectification of mistakes-Limitation for rectification order-AY 1985-86. The order passed under s.254(1) can be rectified only within four years. The original order under s.254(1) was passed on 6 April 1998. The [LexDoc Id : 336448]
|
HC (Karnataka) |
2007 |
Masuzawa Punjab Silk Ltd. vs ACIT
Income deemed to arise in India-Salary, rent free accomodation and reimbursement of expenses-Salary: The income by way salary of the non-resident personnel for services rendered in India was liable ti tax in India in assessee's hands as [LexDoc Id : 335082]
|
ITAT (Amritsar) |
2007 |
CIT vs Suraj Prakash Soni
Appeal to High court-Date of initiation of search proceedings-The Tribunal had held that the date of initiating the search was that date when search warrant was issued and not the date when search took place. The [LexDoc Id : 333403]
|
HC (Rajasthan) |
2007 |
Paschimi Rajasthan Dudgh Utpadak Sahakari Sangh Ltd. vs DCIT
Appealable Order-Challenge to intimation under s.143(1) in appeal agent regular assessment under s.143(3)-AY 1992-93. The intimation on return filed was issued under s.143(1)(a) on 11 November 1992. There after, a notice under s.143(2) was issued for frami [LexDoc Id : 332711]
|
HC (Rajasthan) |
2007 |
CIT vs Narendra D. Desai
Capital Receipt-Non-compete fee-AY 1986-87 and AY 1987-88. The assessee had received certain sum from General Electric Company as non-compete fee. It was a capital receipt. The recei [LexDoc Id : 331745]
|
HC (Bombay) |
2007 |
CIT vs Kamy Software Solutions (P) Ltd.
Penalty: Concealment of income-Bona fide belief, Rejection of assessee’s claim-AY 1997-98. The assessee had claimed the special deduction under s.80HHE under a bona fide belief that the services provided by it were technical serv [LexDoc Id : 331473]
|
HC (Chennai) |
2007 |
CIT vs Carborandum Universal Ltd.
Penalty: Concealment of income-Bona fide claim for deduction-AY 1991-92. The assessee claimed deduction under s.35AB as well as depreciation under s.32 in the same payment. The claim of double deduction was bona [LexDoc Id : 330852]
|
HC (Chennai) |
2007 |
|
First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last |
|