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Banking - Judgement
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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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