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| Documents Found: 3219 |
| Title |
Forum |
Year |
Indian Oiltanking Ltd. vs ITO and DCIT vs Indian Oiltanking Ltd.
Computation of book profits-Provision for warranty, preliminary expenses and deferred revenue expenditure-The provisions made for warranty liability, preliminary and deferred revenue expenditure written off could not be added to book profits.
S.1 [LexDoc Id : 335725]
|
ITAT (Mumbai) |
2008 |
CIT vs. Elscope (P) Ltd.
Additional tax on : Non distribution of dividends-Absence of distributable projects-AY 1979-80. The distributable income was held to be nil by the Tribunal. No additional tax under s.104 could be levied.
S.104 of the Income T [LexDoc Id : 335389]
|
HC (Gujarat) |
2008 |
Elscope (P) Ltd. vs CIT and Vice Versa
Income-Commutation of liability-AY 1978-79 and AY 1979-80. The assessee had purchased four divisions of industrial units as a going concern along with all assests and liabilities. Th [LexDoc Id : 335388]
|
HC (Gujarat) |
2008 |
BHEL Workers Union and Anr. vs UOI and Ors.
Validity of amended Rule 3 of Income Tax Rules 1962-Valuation of perks-The amendment made to Rule 3 of Income Tax Rules by Amendment (Twenty-Second) Rules, 2001 insertion of Explanation I to s.17(2)(ii) w.e.f. 1 April 200 [LexDoc Id : 335123]
|
SC |
2008 |
CIT vs Frontline Solutions (Baroda) Ltd.
[LexDoc Id : 333599]
|
HC (Delhi) |
2008 |
CIT vs Saumya Finance and Leasing Co. (P) Ltd.
Deduction: Intercorporate dividends-Distribution of interim dividends-AY 1997-98. S.80M does not refer to the types of dividend. The section 80M did not state the dividend distributed must pertain to the financial year u [LexDoc Id : 333027]
|
HC (Bombay) |
2008 |
CIT vs Shahibaug Enterprises (P) Ltd.
Maintainability of Appeal-Rule of consistency-The issue stood concluded and had attained finality in another assessee's case on identical facts. The Deptt. was not entitled to challenge the Tribun [LexDoc Id : 392814]
|
HC (Gujarat) |
2008 |
Vaniampara Rubber Co. Ltd. vs State of Kerala
Agricultural income tax-Deductions: Invest in new undertaking-AY 1996-97. The assessee was having agricultural income. it made investment in a new industry engaged in manufacturing latex. The investment not being [LexDoc Id : 372977]
|
HC (Kerala) |
2008 |
Motor Industries Co. Ltd. vs CIT and Anr.
Rectification of mistake-Duty of AO: Passing a speaking order-AY 1989-90. The AO did not gave reasons for rejecting assessee's contention to the proposed rectification under s.154, which was a must. The order und [LexDoc Id : 367220]
|
HC (Karnataka) |
2008 |
Southern Crates and Containers (P) Ltd. vs ACIT
Special deduction: New Industrial undertaking-Computation of income: Brought forward business loss-AY 1996-97. The assessee had filed loss return for AY 1995-96. The return was filed late. The AO did not refuse to carry forward loss of AY 1995-96 by [LexDoc Id : 358336]
|
ITAT (Cochin) |
2008 |
R. Gopalakrishna vs Karnataka State Financial Corpn.
[LexDoc Id : 347855]
|
HC (Karnataka) |
2008 |
West Bengal Industrial Development Corpn. Ltd. and Anr. vs Nicon Electronics Devices (P) Ltd. and Ors.
[LexDoc Id : 346064]
|
HC (Calcutta) |
2008 |
Prachi Exim India Ltd. and Ors. vs State Bank of India and Ors.
[LexDoc Id : 346056]
|
HC (Patna) |
2008 |
Sharda Chitra Mandir vs ITO
Capital Receipt-Government grant for construction of theatre-AY 1992-93. The grant received from the State Government for construction of a Cinema theatre in a backward area was a capital receipt.
S.4 [LexDoc Id : 343894]
|
HC (Allahabad) |
2008 |
DIT vs National Safety Council
Educational Institution-Educating public in safety and health -AY 1993-94. The assessee council was formed with the object of educating public as to safety, protection and health of industrial workers. It was regi [LexDoc Id : 343798]
|
HC (Bombay) |
2008 |
National Small Industries Corpn. Ltd. vs CIT
Remission-cessation of liability-Government bearing losses of assessee-AY 1980-81. The assessee corporation was formed by the Central Government for purposes of importing and selling machinery on hire-purchase basis to sm [LexDoc Id : 338442]
|
HC (Gauhati) |
2008 |
DIT vs National Dairy Development Board
[LexDoc Id : 333808]
|
HC (Delhi) |
2008 |
Ranbaxy Laboratories Ltd. vs Addl. CIT
Revision by CIT-Non-application of mind by AO-The AO had accepted the arm’s length price without taking into consideration that
(a)The audit report filed by assessee did not give details of [LexDoc Id : 333781]
|
ITAT (Delhi) |
2008 |
Ranbaxy Laboratories Ltd vs Addl. CIT
Erroneous order of AO-Lack of proper enquiry and non application of relevant law-AY 2004-05. The question involved was that Transfer Pricing and arm's length price. The assessee had several international transactions with associate [LexDoc Id : 333654]
|
ITAT (Delhi) |
2008 |
CIT vs Deodhar Electro Design (P) Ltd.
Profits of export business-Development and service charge-The assessee was manufacturing equipment for power plants. It also rendered technical services to local and overseas customers regarding performance e [LexDoc Id : 333603]
|
HC (Bombay) |
2008 |
Bennett Coleman and Co. Ltd. vs Asstt. CWT and CIT
Belonging to assessee: ownership of flat-Flat in Co-op. Housing Society-AY 1993-94. The Co-op. Housing Society had admitted the assessee as its member before 1 April 1993. The society had granted NOC for purchase of flat b [LexDoc Id : 333602]
|
HC (Bombay) |
2008 |
K.V. Narasimhan, K.V. Indira, R. Mani Valli, N. Geetha and N. Srikanth vs S. Salammal and K.H. Munavar Basha
[LexDoc Id : 333142]
|
HC (Chennai) |
2008 |
Anis Ahmad and Sons vs CIT and Anr.
Income derived as trader vis-a-vis as commission agent-Evidence and rule of consistency-AY 1984-85. The assessee had claimed that he was earning income as commission agent and not as trader. He had earned income from ten traders. On summo [LexDoc Id : 332393]
|
SC |
2008 |
B.K. Suresh vs ITO
Lottery winning vis a vis incentive prize-Incentive prize under National Savings Certificates, Law applicable-AY 1994-95. The prize won under an incentive scheme on subscribing to National Savings Certificates was not a lottery. The s.2(24)(ix) as amended w.e. [LexDoc Id : 354583]
|
HC (Karnataka) |
2008 |
CIT vs Guruvijaya Kuri Co. Ltd.
Penalty: Concealment of income-Unexplained credit balance in liability side of balance sheet-AY 1990-91. The assessee was deriving income from "Chitty" business. There was a credit balance in balance sheet for certain 'kuries' (chits), ternina [LexDoc Id : 346001]
|
HC (Kerala) |
2008 |
| |
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