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Banking - Judgement
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Documents Found: 3219   
Title Forum  Year
Contimeters Electricals (P) Ltd. vs CIT [LexDoc Id : 335888]
ITAT (Delhi) 2008
Comet Handicrafts vs ACIT Interest on borrowed capital-Interest free advances out of own funds-The assessee had given interest free loans to relatives and friends out of partners capital account on which no interest was payable. No part of the i [LexDoc Id : 335737]
ITAT (Delhi) 2008
CIT vs Mangilal Rameshwar Lal Limitation for: block assessment-Date of initiation of: search under s.132-Block period 1987-88 to 1997-98. The search warrant was issued on 30 December 1996. The search warrant was conducted on 3 January 1997. Thus, the sear [LexDoc Id : 335037]
HC (Rajasthan) 2008
CIT vs Mantra Tantra Yantra Vigyan Capital Receipt-Refundable deposit from subscribers to journal-The assessee was publishing a journal. He received as deposits of Rs. 1500/- from each subscriber to the journal for life membership. The deposit was [LexDoc Id : 335036]
HC (Rajasthan) 2008
Kavita Khandelwal vs CIT Computation of capital gains-Valuation as on 1 January 1964-AY 1978-79. The assessee adopted the cost as on 1 January 1964 on basis of registered valuer's report dated 30 March 1979. The same valuer in his repo [LexDoc Id : 333028]
HC (Delhi) 2008
Uttar Pradesh State Sugar Corpn. Ltd. and Ors. vs Kamal Swaroop Tondon Jurisdiction of the high court under article 226-Equitable and discretionary-The jurisdiction of the high court under article 226 of the Constitution was equitable and discretionary and the power under article 226 could be exer [LexDoc Id : 332408]
SC 2008
CIT vs V.T.C. Leasing and Finance Ltd. Business expenditure-Other’s liability-Though as per argument, the insurance premium on leased house was to be paid by lessee yet in fact it was actually paid by the assessee. The amount pa [LexDoc Id : 394172]
HC (Rajasthan) 2008
Chandra Prabha Charitable Trust vs State of Kerala Charitable Trust-Trust for benefit of a particular community alone-The trust formed for the benefit of only a particular community was not entitled to exemption as a charitable trust.

S.16 of the Kerala Agric [LexDoc Id : 372979]
HC (Kerala) 2008
Jan Seva Mandal and Anr. vs Sadashiv Hari Patil and Ors. [LexDoc Id : 349349]
HC (Bombay) 2008
CIT vs Jiwan Singh Parshotam Dass Penalty: Concealment of income-Reference to High Court-AY 1970-71. The Tribunal had deleted the penalty on recording a finding that the assessee had neither concealed the particulars of his income nor had [LexDoc Id : 347458]
HC (Punjab and Haryana) 2008
CIT vs Enron Oil and Gas India Ltd. Deduction: Income from prospecting etc. of mineral oil-Foreign exchange loss-AY 1998-99 to AY 2000-01. The assessee was a non-resident company engaged in production of crude oil alongwith its joint venture partners ONGC and Rel [LexDoc Id : 336554]
HC (Uttarakhand) 2008
CIT vs VTC Leasing and Finance Ltd. Business expenditure-Insurance premium paid on leased assets-The assessee had given certain assets on lease. The insurance premium on leased assets was deductible even if as per lease deed the liability was plac [LexDoc Id : 335395]
HC (Rajasthan) 2008
Dy. CIT Special Range vs Ravi Holdings (P) Ltd. [LexDoc Id : 335371]
SC 2008
CIT vs Suncity Art Exports [LexDoc Id : 335096]
HC (Rajasthan) 2008
CIT vs Ramdass Sarraf [LexDoc Id : 335095]
HC (Rajasthan) 2008
Pradeshik Co-op Dairy Federation Ltd. vs DCIT Limitation rectification-Rectification of rectification order-AY 1990-91. The intimation was issued under s.143(1) on 5 December 1990. The said intimation was rectified under s.154 on 13 December 1992. The limita [LexDoc Id : 332902]
HC (Allahabad) 2008
Shakti Farm House vs DCIT Duty of A.O.-Considering documents produced -Ay-1995-1996 to 1998-1999. The A.O. took the status as an AOP and assessed the rental income from letting godowns under s.22. The A.O. did not conside [LexDoc Id : 392111]
HC (Karnataka) 2008
Dinabandhu Das vs State of West Bengal and Ors. [LexDoc Id : 352905]
HC (Calcutta) 2008
CIT vs Chandra Balakrishnan Computation of capital gains-Fair market value as on 1 April 1981-AY 1995-96. The assessee had purchased the property in 1976 at Rs. 65,000. It was sold in November 1994. The Tribunal estimated its FMV as on 1 April [LexDoc Id : 349785]
HC (Kerala) 2008
Mahavir Spinning Mills Ltd. vs CIT Computation of special deduction s.80HH-Investment allowance-The investment allowance granted under s.32A had to be deducted before computing the deduction under s.80HH.

S.80HH of the Income Tax Act 19 [LexDoc Id : 347605]
HC (Punjab and Haryana) 2008
Vinod Hingorani vs State of Maharashtra and Anr. Dishonour of cheque: Liability of director-Director resigning before issuance of cheques-The necessary averments i.e. accused were in charge of or responsible to the company for the conduct of the business being absent, the complaint under [LexDoc Id : 345894]
HC (Bombay) 2008
Malabar and Pioneer Hosiery (P) Ltd. vs CIT [LexDoc Id : 343905]
HC (Kerala) 2008
CIT vs Enarc Builders (P) Ltd. Undisclosed income: Unexplained investment-On money paid and received: Basis of evidence seized-Block period: 1 April 1992 to 2 August 1985. On money paid: The assessee was engaged in the business of construction and sale of flats. During [LexDoc Id : 343097]
HC (Kerala) 2008
CIT vs Mica Wood (P) Ltd. Penalty: Concealment of income-Recording satisfaction-AY 2001-02. The initiation of penalty without recording requisite satisfaction by the AO and initiating penalty in a mechanical matter without applica [LexDoc Id : 342280]
HC (Delhi) 2008
CIT vs Federal Bank Ltd. Accrual of income-Tax on interest accrued on Government Securities-The interest on Government Securities not maturing during the previous year relevant to the assessment year 1989-90 could not be assessed in that year [LexDoc Id : 341839]
HC (Kerala) 2008
 
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