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| Documents Found: 3219 |
| Title |
Forum |
Year |
CIT vs Anand Affiliates
Manufacture of an article-Assembly of automobile filters-AY 1997-98. The assessee was assembling semi finished automobile filters. It was manufacture entitling the assessee to deduction under s.80-IA.
LexDoc Id : 353966]
|
HC (Punjab and Haryana) |
2008 |
CIT vs Hero Cycles Ltd.
Business expenditure-Violation of power regulations-AY 1999-2000. The assessee paid to state electricity Board certain extra charges for drawing extra loan in peak hours in violation of power regulation [LexDoc Id : 353787]
|
HC (Punjab and Haryana) |
2008 |
Rajiv D. Bhatia and Anr. vs S.K. Laul, AA and Ors.
Validity of pre-emptive purchase of immovable property-Transfer under challenge before court-The flat was co-owned by two person’s ‘D’ & ‘L’ both having 50 per cent share each. One of the co-owners could not sell the entire flat. The sale by o [LexDoc Id : 376426]
|
HC (Bombay) |
2008 |
Ramesh Kumar Sharma vs State of Rajasthan and Ors.
[LexDoc Id : 375166]
|
HC (Rajasthan) |
2008 |
L.K. Trust vs CIT and Anr.
Interest on borrowed capital-Law applicable-AY 1989-90. the Proviso to S.36(1)(iii) inserted w.e.f. 1 April 2004 was operative prospectively and so was not applicable to earlier Assessment Year. [LexDoc Id : 360452]
|
SC |
2008 |
Krishan Kumar Jhamb vs ITO
Unexplained cash credits-Non-authentication of affidavits-The assessee had shown certain sum as advance received from six persons against sale of shops. Though affidavits were filed from those six persons, no [LexDoc Id : 354852]
|
HC (Punjab and Haryana) |
2008 |
CIT vs Ramco International
Deductions-Claim of deduction made during assessment proceedings-AY 2003-04. The assessee was entitled to special deduction under s.80IB. It failed to claim deduction in the return. It made the claim during assessme [LexDoc Id : 354450]
|
HC (Punjab and Haryana) |
2008 |
State of Maharashtra and Chief Engineer, Water Resources Department vs Omprakash Ghanshyamdas Mudiraj and Ramchandra Keshavrao Nitturkar
[LexDoc Id : 353041]
|
HC (Bombay) |
2008 |
UOI vs Amit Kumar Maheshwari, Lake City Service Centre, Narendra and Co., Dewal Tour and Travels and Bohra Pratisthan (P) Ltd.
Amnesty Scheme-Eligibility under the amnesty scheme from penalty-It was held that the appellants were not covered under the amnesty scheme dated 20 September 2004 which allowed immunity from penalty, for those servi [LexDoc Id : 352614]
|
HC (Rajasthan) |
2008 |
CIT vs Impel Forge and Allied Industries Ltd.
Special Deduction under s.80-IB-Job work receipts-AY 2001-02. The assessee was manufacturing and selling auto parts. It was entitled to deduction from income from manufacturing as well as from income [LexDoc Id : 372136]
|
HC (Punjab and Haryana) |
2008 |
C. Packirisamy vs ACIT
Best Judgement Assessment-Unexplained opening balance-AY 2002-03. The assessee did not produce its books of accounts. Since it did explain its opening balance, the AO was right in disallowing 50 per cent [LexDoc Id : 371251]
|
HC (Chennai) |
2008 |
Eastern Electrics and Chakrapani Oil and Rice Mills vs State of Tamil Nadu
[LexDoc Id : 365365]
|
HC (Chennai) |
2008 |
ITO vs Jindal Sons
Bad debts-Bad debts not written off: Manner of write off-AY 2004-05. The assessee had only debited the amount of bad debts to Profit and Loss Account but had made no credit in debtor's accounts. Thus the bad [LexDoc Id : 361312]
|
ITAT (Amritsar) |
2008 |
Jai Bhawani Concast (P) Ltd. vs DCIT
Limitation for assessment-Receipt of Special Audit report-The AO directed the assessee to submit the special audit report under s.142(2A) by 31 July 1996. The Audit Report was filed on 29 September 1996. The [LexDoc Id : 361270]
|
ITAT (Delhi) |
2008 |
ACIT vs Ellis 'D' Rozario
[LexDoc Id : 358187]
|
ITAT (Delhi) |
2008 |
Maharashtra State Co-op Marketing Federation Ltd. vs Employees State Insurance Corpn.
[LexDoc Id : 357799]
|
HC (Bombay) |
2008 |
Tube Investments of India Ltd. and ACIT vs ACIT and Tube Investments of India Ltd.
Deduction: Export oriented unit-Computation: Domestic sales exceeding 25 per cent-AY 2001-02. The assessee was a 100 per cent EOU. His domestic sales exceeded 25 per cent of total sales. It was entitled to proportionate deduction as [LexDoc Id : 357555]
|
ITAT (Chennai) |
2008 |
Syndicate Printers Ltd. vs ACIT
Accrual of capital gains-Insurance amount receivable-AY 2004-05. The amount receivable from insurer on destruction or loss of capital asset was assessable only in the year of receipt and not in the year [LexDoc Id : 356638]
|
ITAT (Delhi) |
2008 |
CIT vs K. Thangamani
Taxability of: Illegal income-Bogus refunds received-AY 1987-88 and AY 1988-89. The assessees was a tax practitioner. He obtained refunds of tax on the basis of bogus TDS certificates. The refunds receiv [LexDoc Id : 355562]
|
HC (Chennai) |
2008 |
P.R.P. Granites vs ACIT and CBDT
Maintainability of writ, Writ and Alternate remedy-Arbitrary orders-AY 2003-04. Since the impugned assessment order was made arbitrarily, the writ petition was maintainable, ever if an alternate remedy by way of appeal [LexDoc Id : 354138]
|
HC (Chennai) |
2008 |
Gurcharan Singh vs CIT
[LexDoc Id : 354073]
|
HC (Punjab and Haryana) |
2008 |
Self Knitting Works vs UOI
Writ: Validity of search-Formal satisfaction duly recorded-On the basis of enquiries before search, a formal satisfaction was duly recorded that the assessee was indulging in bogus purchases from bogus firms f [LexDoc Id : 353790]
|
HC (Punjab and Haryana) |
2008 |
Anil Kumar Saha, Ashwani Talwar, ATS Construction and Maintenance (P) Ltd., ATS Promoters and Builders (P) Ltd., ATS Infrastructure Ltd., Alstonia Township (P) Ltd. and Geetambar Anand vs Chief CIT
Validity of: Transfer of a case-Non-consideration of objections of the assessee-The case of the writ-petitioner was transferred for Delhi to Meerut. The order passed under s.127 showed neither application of mind nor consideration [LexDoc Id : 353785]
|
HC (Delhi) |
2008 |
Indian Sugar Exim Corpn. Ltd. vs DCIT
[LexDoc Id : 352738]
|
ITAT (Delhi) |
2008 |
Bank of Maharashtra vs Amritlal Tirathram Gupta and Ors.
[LexDoc Id : 374690]
|
HC (Bombay) |
2008 |
| |
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