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Banking - Judgement
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Documents Found: 3826   
Title Forum  Year
Rajinder Mohan Lal vs DCIT Deemed income-Gifts/shaguns received from NRIs, on: daughter's marriage-Ay- 2007-08. The assessee received certain amounts as gifts / shaguns from certain NRIs at time of marriage of his daughter, exceeding Rs. 50, 000 in [LexDoc Id : 424996]
ITAT (Chandigarh) 2012
Demag Cranes and Components India (P) Ltd. vs DCIT Determination of ALP-Working capital – effect of-Ay- 2006-07. The working capital employed is a factor that effect the price in an open market. Thus, proper adjustment for this had to be made to arri [LexDoc Id : 424984]
ITAT (Pune) 2012
DCIT vs Binaguri Tea Co. (P) Ltd. [LexDoc Id : 424324]
ITAT (Calcutta) 2012
CIT vs Tube Investments of India Ltd. Deduction on actual payment-Interest payable by sick-co.-A.Y. 1990-91, 92-93. The assessee took over a sick co. under a rehabilitation scheme. The interest payable by sick co. was deductible.
S. 43B of [LexDoc Id : 422834]
HC (Chennai) 2012
DIT vs Rio Tinto Technical Services Computation of PE’s income-Expenses as per I.T.Act, 1961-Ay- 99-2000 to 2001-02. The profits of PE in India of a non-residents was to be computed after allowing expenses as per I.T.Act.
S. 9(1) of the [LexDoc Id : 421719]
HC (Delhi) 2012
CIT vs Raj Kumar Mahajan Validity of: re-asstt-Change of opinion-Recomputation of special deduction-Ay- 2001-02. In original asstt the deductions u/s 80-IA and 80HHC were allowed after considering assessee’s replies and evidence filed. The notice iss [LexDoc Id : 421717]
HC (Delhi) 2012
DCIT vs Shrikant Rathi [LexDoc Id : 457088]
ITAT (Indore) 2012
Karnataka State Road Transport Corpn. vs H. Haitha [LexDoc Id : 442279]
HC (Karnataka) 2012
Sanjay Kumar Gupta vs DLF Ltd. [LexDoc Id : 437271]
MISC 2012
Vinod Prakash Saxena vs UOI Question of fact-Whose income - Unaccounted Investment-Block-period: 1986-87 to 5.9.1995.
The assessee had pleaded that certain investments found during search belonged to his relatives. This was nega [LexDoc Id : 435331]
HC (Madhya Pradesh) 2012
Vinod Kumar Jain vs Punjab and Sind Bank and Ors. [LexDoc Id : 434790]
DRAT (Delhi) 2012
CIT vs Artos Breweries Ltd. Business expenditure-Royalty for use of know-low - Use of brand name 83-84 to 88-89-The royalty paid for use of know-how and brand name was business expenditure.
S. 37(1) of the Income Tax Act, 1961. [LexDoc Id : 426972]
HC (Andhra Pradesh) 2012
Priya vs Indian Overseas Bank Enforcement of security interest: Challenge to notice bringing movables of tenant for sale-Movables not the subject matter of security for borrowal from bank, Tenant not a guarantor for repayment of loan, No right of bank to recover loan from tenant, Direction to bank to handover movables to tenant-The petitioner was a tenant in the property belonging to the second respondent, who had purchased that property from a person for repayment under the [LexDoc Id : 425983]
HC (Chennai) 2012
CIT and Anr. vs Infosys Technologies Ltd. (No. 1) Limitation : Revision by CIT-Two years limitation-A.Y. 1994-95. The asstt order was passed on 27.2.1997. The order u/s 263 made on 20.2.2011 was time-barred.
S. 263 of the Income Tax Act, 1961. [LexDoc Id : 425898]
HC (Karnataka) 2012
CIT vs V. Subbaraju Capital Receipt-Interest on reward for acquisition of land, till date of reward-The assessee's land was acquired by Govt on 31.10.1988. The award under Land Acquisition Act, 1894 was made on 29.3.1992. The interest-paid for the pe [LexDoc Id : 425608]
HC (Andhra Pradesh) 2012
Vinod Bhatnagar and Ors. vs Sohan Singh and Ors.

Tarlochan Singh vs Amarjeet Singh
[LexDoc Id : 421819]
HC (Delhi) 2012
CIT vs Visual Technologies India (P) Ltd. Special deduction-Rule of consistency-Ay- 2006-07. The special deduction u/s 80-IC was allowed last year. Without change of facts the deduction could not be refused on the ground of ‘recon [LexDoc Id : 421723]
HC (Delhi) 2012
Manohar Singh vs D.S. Sharma and Anr. [LexDoc Id : 421606]
HC (Delhi) 2012
Mohandas vs Authority under Minimum Wages Act, 1948, Deputy Commissioner Labour and Ors. [LexDoc Id : 444186]
HC (Madras) 2012
Anil Steel and Industries Ltd. vs Labour Court and Anr. [LexDoc Id : 441690]
HC (Rajasthan) 2012
Management of Tamil Nadu State Transport Corpn. vs Presiding Officer, Labour Court and Anr. [LexDoc Id : 441683]
HC (Madras) 2012
CIT vs Pushpa Vijoy Maintainability of: Department's appeal-Low-tax effect - Power of High Court-A.Y. 1997-98 to 2000-01. Substantial question of law or of importance could be admitted inspite of small-tax effect.
If question arises in many c [LexDoc Id : 426122]
HC (Kerala) 2012
CIT and Anr. vs K. Leelavathy Capital Asset-Agricultural land-A.Y. 2005-06. The assessee sold his agricultural land on 7.4.2004. The permission for change of use was granted on 10.5.2004. The land remained agricu [LexDoc Id : 425571]
HC (Karnataka) 2012
CIT vs Ajay Automation (P) Ltd. Special deduction-Export of software-Law applicable-A.Y. 1989-90. The assessee was exporting software. It was entitled to deduction u/s 80HHC for the period prior to insertion of S. 80HHE.
Ss. 80HH [LexDoc Id : 424737]
HC (Andhra Pradesh) 2012
Diamond Tool Industries vs DCIT [LexDoc Id : 423224]
ITAT (Mumbai) 2012
 
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