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| Documents Found: 3219 |
| Title |
Forum |
Year |
DCIT vs Pantaloon Retail India Ltd.
Duty of CIT (Appeals)-Admission of new evidence-AY 2001-02. The assessee had sold certain software manufactured by it. In appeal the assessee pleaded that surplus was to be assessed as long term cap [LexDoc Id : 339624]
|
ITAT (Mumbai) |
2008 |
Badan Kanwar Medical Trust vs CIT and Anr.
Income of: Hospital-Assessability of other incomes-The assessee was a trust running a hospital. The other incomes of the trust i.e. incomes not arising from running the hospital were not exempt from ta [LexDoc Id : 334492]
|
HC (Rajasthan) |
2008 |
CIT vs Amola Holdings (P) Ltd.
Interest on: borrowed capital-Investment for non-business purpose-The assessee use borrowed funds for investment in shares for non-business purposes, i.e. not for acquiring controlling interest. It was a dealer in sh [LexDoc Id : 399123]
|
HC (Gujarat) |
2008 |
CIT vs Lok Holdings
Business Income-Interest received on deposits from customers-AY 1992-93. The assessee was in the business of construing and selling properties. The advances received from intending customers were temporarily inv [LexDoc Id : 356405]
|
HC (Bombay) |
2008 |
Season Rubber Ltd. vs CIT
Business expenditure-Contributions to school and hospital, Proximate vis-a-vis Remote Connection-The assessee company contributed certain amounts to a committee running a school and hospital. It claimed deduction of the amount on the ground that e [LexDoc Id : 350577]
|
HC (Kerala) |
2008 |
K.G. Hotel (P) Ltd. vs ACIT
Validity of: Re-assessment-Absence of reasons to believe-AY 1991-92. In original assessment proceedings the AO issued notice under s.142(1) since no return was filed. The return was to be filed by 8 January [LexDoc Id : 344556]
|
ITAT (Agra) |
2008 |
Lakshmi Precision Screws Ltd. vs CIT
MAT Assessment: Computation of book profits-Brought forward loss and unabsorbed depreciation-AY 1988-89. The assessee had only brought forward unabsorbed depreciation and had no unabsorbed brought forward business loss. The assessee was entitl [LexDoc Id : 333400]
|
HC (Punjab and Haryana) |
2008 |
CIT vs Nicholas Piramal India Ltd.
TDS on salary-Claim of deductions under s.10(5) and s.10(14)-AY 1995-96. While making TDS under s.192, the assessee took into consideration the affidavits and declarations filed by its employees regarding actual [LexDoc Id : 332901]
|
HC (Bombay) |
2008 |
CIT and Anr. vs Balaji Engg. and Construction Works
Payment in cash-‘Expenditure’- payment to sub-contractor-Ay-1989-1990. The assessee was a civil contractor. He made payment to a sub- contractor in cash. There was finding that the amount paid to the contrac [LexDoc Id : 390613]
|
HC (Karnataka) |
2008 |
CIT vs Benhur Trades and Investments (P) Ltd.
Chitty business-Estimate of income, Addition to income on: Assumption of facts-The assessee was engaged in chit fund business besides other businesses. No additions to income could be made on guess work by estimating income from [LexDoc Id : 351296]
|
HC (Kerala) |
2008 |
CIT vs Nechupadam Construction
Business loss-Liquidated damages paid-
AY 1978-79. The assessee was awarded a contract for construction work. It failed to carry out the contract and contract was cancelled. The awarder o [LexDoc Id : 349544]
|
HC (Kerala) |
2008 |
K.J. Thomas vs CIT
[LexDoc Id : 343900]
|
HC (Kerala) |
2008 |
Puranchandra J. Rao vs Income Tax Settlement Commission and Ors.
Rejection of: Application for settlement-Non-disclosure of true facts-The assessee had disclosed before the Settlement Commission that he had income as managing agent of two petrol pumps. It was found that in fact he was [LexDoc Id : 342837]
|
HC (Bombay) |
2008 |
CIT vs Virat Shipping Corpn. and Anr.
Rectification of mistake-Absence of argument taken-There was no evidence that the plea of non-approval under s.10(15)(iv)(c) was taken before the Tribunal. No apparent mistake in Tribunal's order in gr [LexDoc Id : 396438]
|
HC (Gujarat) |
2008 |
ACIT vs GMR Holdings (P) Ltd.
Deduction on actual payment-Fee to SEBI-AY 2001-02. The assessee wrote a letter to SEBI for adjustment towards fee. It was not actual payment. The fee payable but not paid could be dis-allow [LexDoc Id : 363124]
|
ITAT (Hyderabad) |
2008 |
ITO vs Jai Sati Syntex (P) Ltd.
Expenditure-Discount allowed-The discount allowed was not expenditure.
S.40A(2)(a) of the Income Tax Act 1961
[LexDoc Id : 359552]
|
ITAT (Ahmedabad) |
2008 |
RDB Industries Ltd. vs DCIT
Deduction on actual payment-Payment of luxury tax-The luxury tax paid during the year was deductible under s.43B. In absence of any evidence this could not be presumed to be a penalty.
S.37( [LexDoc Id : 355289]
|
ITAT (Calcutta) |
2008 |
Gold Leaf Capital Corpn. of India Ltd. vs JCIT
DCIT vs Gold Leaf Capital Corpn. of India Ltd.
Unexplained: Cash Credits-Later production of evidence-AY 1995-96. In original assessment certain amounts received as Share application money were added under s.68. The CIT(Appeals) set aside the assessmen [LexDoc Id : 354836]
|
ITAT (Delhi) |
2008 |
Perur Service Sahakarana Bank Ltd. vs Industrial Tribunal and Anr.
[LexDoc Id : 350307]
|
HC (Kerala) |
2008 |
ITO vs Sheetal Khurana Food (P) Ltd.
Income from house property-Leasing of house property-AY 2003-04 and AY 2004-05. The assessee was a private limited company. It took plot on lease and constructed a property thereon and let it out. In the [LexDoc Id : 349277]
|
ITAT (Amritsar) |
2008 |
UOI vs Dinesh
Prosecution: Delay in filing return-Appeal against acquittal-AY 1981-82. In prosecution proceeding launched under s.276C and s.277 the assessee was acquitted by the trial court on the ground that there was no wi [LexDoc Id : 347604]
|
HC (Madhya Pradesh) |
2008 |
Pransukhlal and Sons Jewellers, Pransukhlal Brother vs ACIT, DCIT
Computation of undisclosed income-Excess stock-In case of excess stock found during search, the cost of excess stock was to be held as undisclosed income.
S.158BB of the Income Tax Act 1 [LexDoc Id : 344264]
|
ITAT (Mumbai) |
2008 |
Patni Telecom (P) Ltd. and Cymbal Information Services (P) Ltd. vs ITO
Export turnover: Export of software-Expenditure on Internet Service Provider (ISP) and traveling expenses of employees-AY 2000-01 and AY 2001-02. The assessee was developing and exporting computer software to USA. It rendered both onsite and offsite services. The expen [LexDoc Id : 341463]
|
ITAT (Hyderabad) |
2008 |
CIT vs Lovely Exports (P) Ltd.
Cash credits-Share application money-AY 1984-85 to AY 1986-87. The assessee had given details of the subscribing share applicants. In case the Department alleged that applicants were bogu [LexDoc Id : 340591]
|
SC |
2008 |
Bharat Udyog vs ACIT
[LexDoc Id : 338958]
|
ITAT (Delhi) |
2008 |
| |
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