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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 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | Next | Last Documents Found: 3219    Title Forum  Year Arvind Bhartiya Vidhyalya Samiti vs ACIT Exemption: Educational institution-Absence of profit motive-AY 2003-04. The assessee 'samiti' was running various institutions and colleges for imparting education. The receipts were used for its main objects a [LexDoc Id : 339658] ITAT (Jaipur) 2008 DDIT vs Bumi Hiway (M) SDN BHD Rejection of accounts-Percentage completion of contract method-AY 2001-02. The assessee executed a contract starting from October 1999 and ending on 21 August 2001. It followed percentage completion of contract me [LexDoc Id : 339250] ITAT (Delhi) 2008 JCIT vs National Airport Authority of India [LexDoc Id : 336740] ITAT (Delhi) 2008 National Agricultural Co-op Federation of India Ltd. vs JCIT and ACIT Accrual of interest liability-Interest on arbitration award-AY 1996-97 to AY 1998-99. In arbitration proceedings the buyer of the assessee had prayed for future interest at 18 percent in addition to interest aw [LexDoc Id : 336427] ITAT (Delhi) 2008 CIT vs Pawan Kumar Jain Income from export-Business income: Interest held as business income, Adjustment of interest-AY 2001-02. The assessee had taken a loan from a bank against pledge of some fixed deposits receipts. The AO gave a specific finding that the interest [LexDoc Id : 336097] HC (Delhi) 2008 CIT vs Ambuja Darla Karsog Mangu Transport Co-op. Society Ltd. Appeal to High Court: Substantial question of law-Liability to deduct TDS-The question whether the assessee was liable to make TDS under s.194C on payments made to Truck operators society was a substantial question of law.< [LexDoc Id : 335118] SC 2008 CIT vs Virgo Marketing (P) Ltd. Penalty- Concealment of income-Non-recording of satisfaction by AO-AY 2000-01 to AY 2002-03. The perusal of the assessment order did not show why the AO chose to initiate penalty proceedings. No penalty could be levie [LexDoc Id : 334308] HC (Delhi) 2008 CIT vs Atul Mohan Bindal [LexDoc Id : 334067] HC (Delhi) 2008 CIT vs H.F.C.L. Infotel Ltd. Appeal to High court-Territorial jurisdiction of court-AY 1998-1999. The appellate orders were passed by the Tribunal at Chennai. Later assessee's case was shifted to Punjab. The appeal was maintainable in [LexDoc Id : 394970] HC (Punjab and Haryana) 2008 CIT and Anr. vs D. Meenakshi Net Wealth-Share of assets in trust-The assessee was a member of the BOIs. The BOIs were beneficiaries of a trust. They were not entitled to any specific/definite share in assets of the [LexDoc Id : 380711] HC (Karnataka) 2008 Cottanad Plantations Ltd. vs Inspecting Assistant Commissioner (Special) and Ors. Depreciation: Agricultural Income Tax-Compounding of tax-AY 2001-02 and AY 2002-03. The assessee opted to payment of tax under compounding scheme from earlier regular assessment. No depreciation was allowabl [LexDoc Id : 372978] HC (Kerala) 2008 Sushila and Ors. vs UOI and Ors. Validity of: Attachment and sale of property-No tax liability on date of transfer of property-On the date of sale of property by the assessee, there was no tax liability. The sale was made after getting a clearance certificate from the AO under [LexDoc Id : 345120] HC (Punjab and Haryana) 2008 Saroj Sales Organisation vs ITO Deduction: Income from housing project-Eligible and ineligible projects constructed under single plan-AY 2005-06. Another person viz. Conwood Agencies Pvt. Ltd. obtained sanction of plant from Municipal corporation for a plot for construction of 11 win [LexDoc Id : 340228] ITAT (Mumbai) 2008 Saroj Sales Organisation vs ITO [LexDoc Id : 340045] ITAT (Mumbai) 2008 Ravindra D. Trivedi vs CIT Additions to income-Income admitted under s.132(4)-The assessee had surrender an income of Rs.3 lakhs during the search. This statement was corroborated by the statement of his son who was working as a [LexDoc Id : 338449] HC (Rajasthan) 2008 Ajay Kumar Shah Jagati vs CIT Capital gains: Transfer of land-Evidence of: Transfer of land-AY 1989-90. The assessee had agreed to sell certain land to Kumaon Construction Ltd. for Rs. 25 lakhs. The total land measured 7000 sq. meters. The la [LexDoc Id : 335889] SC 2008 CIT and Anr. vs V.G. Siddartha Colorable device-vis-ŕ-vis sharing of profit-Avoidance of tax-Ay-1994-1995. The assessee an individual had received a large amount from ‘MPL’ as seed money for commencement of his business. The money was received [LexDoc Id : 394106] HC (Karnataka) 2008 CIT and Anr. vs Mysore Paper Mills Ltd. Appeal to High court-Computation of book-profits- provision for bad debts-Ay-2001-2002. The provision made for bad debts could not be added back to book-profits under s.115JB. No substantial question of law arose. S.115 [LexDoc Id : 390620] HC (Karnataka) 2008 Devi Ahilya New Cloth Market Co. Ltd. vs CIT Doctrine of: Mutuality-Interest earned on bank deposits-AY 1995-96. The assessee was a company in the nature of mutual association, formed by certain shopkeepers, essentially for the benefit of its members [LexDoc Id : 361642] HC (Madhya Pradesh) 2008 ITO vs Farouk D. Vevaina Annual letting value of self-occupied house-Owning two self occupied houses-AY 2001-02. The assessee owned two residential flats and used them as his own residence. The annual letting value of only one part could be taken as n [LexDoc Id : 354275] ITAT (Mumbai) 2008 CIT vs Alpine Solvex Ltd. Income derived from industrial undertaking-Sale of old and spare gunny bags- AY 1993-94. The income derived from sale of old and spare gunny bags was not entitled to special deduction, since it was not derived from industrial [LexDoc Id : 350267] HC (Madhya Pradesh) 2008 Hans Raj Raj Kumar vs CIT Reference to High Court-Infructuous reference-AY 1976-77 and AY 1977-78. A search was conducted at premises of the assesse under s.132. Inspite of notices under s.134(2) no return was filed. The A [LexDoc Id : 338455] HC (Punjab and Haryana) 2008 CIT vs Bank of Rajasthan Ltd. Writ against Notice under s.148-Alternate remedy-The assessee challanged the notice under s.148 on the point of satisfaction recorded by the AO. The assessee could submit the facts before the AO. The [LexDoc Id : 338450] HC (Rajasthan) 2008 Walchand Capital Ltd. vs DCIT [LexDoc Id : 338388] ITAT (Mumbai) 2008 Ramnord Research Laboratories (P) Ltd. vs WTO ‘Assets’: Business Assets-Property given on rent-The assessee company had given its premises on rent on leave and licence basis. It carried no business in the said premise. The value of the said prop [LexDoc Id : 336991] HC (Bombay) 2008   First | Prev | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | Next | Last