Register free! 
Banking - Judgement
[ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  

 
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