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Documents Found: 3826 |
Title |
Forum |
Year |
CIT and JCIT vs Bhuwalka Steel Industries Ltd.
Special deduction-Amalgamation vis-à-vis transfer of machinery to new business-A.Y. 95-96.
There was amalgamation of another company with the assessee company. There was no "transfer" as such u/s 2(47) r.w.s. 47(vi). The ben [LexDoc Id : 435617]
|
HC (Karnataka) |
2012 |
CIT vs S.K. Tekriwal
Business disallowance - Not making TDS-Rate of TDS Work - Contract v. Machinery hire charge-In case of shortfall of TDS, no disallowance can be made u/s 40(a) (ia), if shortfall is on account of difference of opinion.
Facts:– [O [LexDoc Id : 435567]
|
HC (Calcutta) |
2012 |
P.G. Mani and Ors. vs Chief CIT, ITO and TRO
Waiver or reduction of interest-Applicability of CBDT's instruction-A.Y. 1995-96, 96-97.
The assessee was assessed as a firm. It was re-assessed as an AOP as per judgment of jurisdictional High Court.
The sit [LexDoc Id : 435366]
|
HC (Kerala) |
2012 |
CIT vs Padma S. Bora
Special Deduction - Business of collecting and processing bio-degradable waste-Making Fuel-briquettes from bagasse - Waste – Collecting-A.Y. 2003-04, 04-05.
The bagasse is a biodegradable waste.
The bagasses is a waste of sugar industry. It was collected by assessee from suga [LexDoc Id : 435216]
|
HC (Bombay) |
2012 |
CIT vs Dehradun Club Ltd.
Exemption - Doctrine of Mutuality-Interest on bank-deposits-A.Y. 1999-2000.
The assessee was a members' mutual club. The income by way of interest on fixed deposits in bank was not exempt on principle of m [LexDoc Id : 435026]
|
HC (Uttarakhand) |
2012 |
CIT vs Convertech Equpments (P) Ltd.
[LexDoc Id : 435025]
|
HC (Delhi) |
2012 |
State Bank of India and Anr. vs Minshu Saxena and Anr.
[LexDoc Id : 434826]
|
SC |
2012 |
Neelachal Ispat Nigam Ltd. vs ACIT
[LexDoc Id : 575957]
|
ITAT (Cuttack) |
2012 |
Sunil Bhandari vs ACIT
[LexDoc Id : 445658]
|
ITAT (Jodhpur) |
2012 |
General Cariappa Higher Secondary School vs Joint Director (Secondary Education) and Ors.
[LexDoc Id : 444570]
|
HC (Madras) |
2012 |
Delta Air Lines Inc. vs ITO
Validity of: Re–asstt.-No failure to disclose material facts - Interest income of Foreign Airline-A.Y. 2001-02.
The assessee a company of USA opersted aircrafts. It's income was exempt u/A 8 of DTAA. It also had earned interest on FDR's. This [LexDoc Id : 443534]
|
ITAT (Mumbai) |
2012 |
ITO vs Garlapati Chalapathi Reddy
Garlapati Chalapathi Reddy vs ACIT
[LexDoc Id : 440394]
|
ITAT (Hyderabad) |
2012 |
C. Joseph vs K.S.R.T.C.
[LexDoc Id : 440221]
|
HC (Karnataka) |
2012 |
Prakash Vinayak Naik vs Pune Municipal Corpn. and Ors.
[LexDoc Id : 440120]
|
HC (Bombay) |
2012 |
Chief CCE and C vs Prabhat Singh
Duty of courts and tribunals while issuing directions for compassionate appointments-Prescribed norms to be referred, Discretion, misplaced sympathy and compassion ruled out-Courts and tribunals should not fall prey to any sympathy syndrome, so as to issue directions for compassionate appointments, without reference to the [LexDoc Id : 439710]
|
SC |
2012 |
CIT vs U.K. Bose and J.B. Roy
[LexDoc Id : 437901]
|
HC (Delhi) |
2012 |
Saffire Garments vs ITO
[LexDoc Id : 437035]
|
ITAT (Rajkot) |
2012 |
P. Mohan Reddy vs DCIT
[LexDoc Id : 436967]
|
ITAT (Hyderabad) |
2012 |
South Malabar Steels and Alloys (P) Ltd. vs DCIT
DCIT vs South Malabar Steels and Alloys (P) Ltd.
[LexDoc Id : 436546]
|
ITAT (Cochin) |
2012 |
K.P. Ummer; Star Re-Rolling Mill vs DCIT
[LexDoc Id : 436542]
|
ITAT (Cochin) |
2012 |
ACIT vs Global Estate
[LexDoc Id : 436541]
|
ITAT (Agra) |
2012 |
DCIT vs Bisleri Sales Ltd.
Bisleri Sales Ltd. vs DCIT
ACIT vs Delhi Bisleri Co. Ltd. @ Delhi Bottling Co. Ltd., Parle Bisleri (P) Ltd.
Delhi Bisleri Co. Ltd. vs ACIT and ITO
Business expenditure-Retirement Compensation to Employees-The retirement compensation paid to employees of closed business was deductible u/s 37(1).
S. 37(1) of the Income Tax Act, 1961. [LexDoc Id : 436467]
|
ITAT (Mumbai) |
2012 |
ICICI Home Finance Co. Ltd. vs ACIT
[LexDoc Id : 436168]
|
ITAT (Mumbai) |
2012 |
Panasonic Energy India Co. Ltd. vs ACIT
ACIT vs Panasonic Energy India Co. Ltd.
[LexDoc Id : 435029]
|
ITAT (Ahmedabad) |
2012 |
Super Cassettes Industries Ltd. vs DCIT
[LexDoc Id : 434985]
|
HC (Delhi) |
2012 |
|
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