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| Documents Found: 3219 |
| Title |
Forum |
Year |
DCIT vs Phoolwati Devi
Unexplained cash credits-Genuineness of loan-AY 2001-02. The assessee contended that it had received a loan of Rs.19 lakhs from relatives. No interest was paid. The lenders made bank drafts after [LexDoc Id : 364053]
|
ITAT (Delhi) |
2008 |
Velan Textiles (P) Ltd. vs DCIT
Investment allowance-Year of creation of Reserve-AY 1991-92. The assessee purchased a plant in earlier years. Since there was loss in those years no Reserve was to be created. It was entitled to inv [LexDoc Id : 363117]
|
HC (Karnataka) |
2008 |
Pan Drugs Ltd. vs DCIT
Validity of re-assessment-Change of opinion-The issue was discussed in the original proceedings and was considered by the AO and query raised was rectified. no re-assessment proceedings could be [LexDoc Id : 361271]
|
ITAT (Ahmedabad) |
2008 |
Medimage World Com. vs State Bank of India and Ors.
[LexDoc Id : 355126]
|
DRAT (Chennai) |
2008 |
Sword Global India (P) Ltd. vs ITO
Carry forward and set off of business loss-Setting off part of carried forward loss-AY 2003-04. After amendment w.e.f. AY 2000-01 the provisions of s.10A and s.10B had been brought at par with other sections of Chapter VI-A. Be [LexDoc Id : 351126]
|
ITAT (Chennai) |
2008 |
ITO vs PIC (Gujarat) Ltd.
Carry forward of loss-Defective Loss Return, Delay in rectifying defects, Presumption of: Grant of Extension-AY 1990-91. The assessee filed the loss return on 31 Decemer 1990 on basis of unaudited accounts on estimate basis. The notice to rectify defect was i [LexDoc Id : 349951]
|
ITAT (Ahmedabad) |
2008 |
ACIT vs Vijay Gopal Jindal
Charging interest: Non payment of advance tax-Entire income subject to TDS-The entire income of the assessee was subject to TDS under s.192. Therefore, no advance tax was payable by assessee, even if the employer had not made [LexDoc Id : 347803]
|
ITAT (Delhi) |
2008 |
Paliwal Overseas Ltd. vs DCIT
Total turnover and Export turnover-Expenditure incurred in foreign currency-AY 2001-02. The expenses incurred in foreign currency were to be excluded both from total turnover and export-turnover to compute the deduction under [LexDoc Id : 346901]
|
ITAT (Delhi) |
2008 |
George Kutty Abraham and Ors. vs Secretary, Kottayam District Co-op Bank Ltd. and Ors.
[LexDoc Id : 346059]
|
HC (Kerala) |
2008 |
Neelu Gupta vs State Bank of India and Anr.
[LexDoc Id : 346057]
|
HC (Patna) |
2008 |
Asia Aviation Ltd. vs ACIT
Business expenditure-Maintenance of Aircrafts-The expenses incurred on maintenance of capital assets viz. aircrafts was deductible as business expenditure.
S.37(1) of the Income Tax Act 1 [LexDoc Id : 345443]
|
ITAT (Delhi) |
2008 |
ACIT vs Assandh Co-op. Marketing-cum-Processing
Maintainability of appeal to tribunal-Appeal to Tribunal by department: Law tax effect-AY 2003-04. The tax effect being less than Rs.2 lacs, the appeal by the department was not maintainable in view of the circular no. 2 dated 24 October [LexDoc Id : 344134]
|
ITAT (Delhi) |
2008 |
Power Petro Products Ltd. vs ACIT
Unexplained cash credits-Genuineness not proved-AY 1994-95. The asssessee had introduced loans in name of three parties. Two of the said parties denied giving any loan or deposit. The notice to thir [LexDoc Id : 343893]
|
HC (Chennai) |
2008 |
Blue Diamond Leders vs DCIT
[LexDoc Id : 343707]
|
ITAT (Chennai) |
2008 |
Grover International vs ACIT
[LexDoc Id : 342787]
|
ITAT (Delhi) |
2008 |
ITO vs Super Refrigeration India (P) Ltd.
[LexDoc Id : 342520]
|
ITAT (Delhi) |
2008 |
DCIT vs Sun Micro Systems India (P) Ltd.
[LexDoc Id : 341810]
|
ITAT (Bangalore) |
2008 |
Koolnest (P) Ltd. vs ACIT
[LexDoc Id : 341298]
|
ITAT (Bangalore) |
2008 |
EID Parry India Ltd. vs DCIT
[LexDoc Id : 340945]
|
ITAT (Chennai) |
2008 |
Ghanshyam Jangid vs ITO
Unexplained investment-Wrong admission made by assessee-AY 1992-93 and AY 1993-94. The assessee was having income from agriculture and from carpentry. He had invested a sum of Rs.71,000 in two plots. The so [LexDoc Id : 339234]
|
ITAT (Jodhpur) |
2008 |
DCIT vs Kanchanjunga Advertising (P) Ltd.
Bad debts-Irrecoverable: Share application money-AY 2000-01. The assessee was in the business of advertising, investment and money lending. It paid Rs.50 lakhs as share application money to Dimension [LexDoc Id : 338573]
|
ITAT (Delhi) |
2008 |
Bharat Dairy and Ors. vs Oriental Bank of Commerce and Ors.
[LexDoc Id : 336118]
|
DRAT |
2008 |
Punjab Lease Financing Ltd. vs ITO
Speculation business or loss-Principal business of granting loans-AY 2001-02. The assessee was a non-banking finance company. It was registered with RBI. Its principal business was of granting loans and advances. Exp [LexDoc Id : 335877]
|
ITAT (Ahmedabad) |
2008 |
Dalmia Dairy vs CIT
Accrual of income-Interest under arbitration award-AY 1980-81. The interest on arbitration award was assessable on accrual basis and not in the year of receipt.Rule of consistency The view taken [LexDoc Id : 332026]
|
HC (Delhi) |
2008 |
CIT vs Infosys Technologies Ltd.
Perk: Law applicable-Allottment of ESOP shares through trust-AY 1997-98 to 1999-2000. The assessee created a trust and allotted 7,50,000 warrants of Rs. 1 each to the said trust to implement its scheme of allotm [LexDoc Id : 331446]
|
SC |
2008 |
| |
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