Saivani Educational Society vs DIT
Exemption - educational institution-Surplus of income - Section 10(22)/10(23C)(vi) v. S. 11-The restriction u/s 2(15) "not involving any activity of profit applies" to case of "general public unity" not to other 3 objects.
Addl. CIT v. S [LexDoc Id : 444092]
ITAT (Hyderabad)
2013
Alapatt Jewels vs CIT
Writ and Re-asstt.-Considering material on record-A.Y. 2006-07.
The objections to notice u/s 148 must be considered by A.O. and a reasoned order to be passed. Where material on record was to be l [LexDoc Id : 442875]
HC (Kerala)
2013
CIT vs Mahan Marbles (P) Ltd.
Appeal to: High Court-Estimate of G.P. Rate - Estimate of Sales-A.Y. 1996-97.
For estimating the G.P. rate, the A.O. had picked up a case where the factory worked for 12 months while the assessee worked for 9 [LexDoc Id : 442860]
K.H. Traders vs CIT, ITO and TRO
Revision by CIT u/s 264-Merger of order of A.O. subject of an appeal-A.Y. 2000-01.
The appeal filed before the CIT(A) was rejected on ground of delay. The CIT(A) did not condone the delay. The revision petition fil [LexDoc Id : 438437]
HC (Kerala)
2013
Societe Generale vs DDIT
Doctrinal of: Mutuality-Branch of a foreign company-The foreign company the assessee, had a branch office in india. The funds were kept with one another. No tax was to be charged on interest received/pa [LexDoc Id : 438394]
ITAT (Mumbai)
2013
Addl. DIT vs Islamic Research Foundation
Charitable and Religious Trust-Mixed Trust-A.Y. 2008-09.
The objects of the trust were partly religious and partly charitable.
The major expenses were incurred on conducting a confere [LexDoc Id : 438391]
Alappat Jewels vs ACIT
Procedure for: Re-assessment-Failure to file objections to notice u/s 148-A.Y. 2006-07.
The assessee did not file objections to notice u/s 148 in spite of directions from Court.
The assessee was directed to file ob [LexDoc Id : 437926]
HC (Kerala)
2013
CIT vs Hardarshan Singh
TDS - Lorry booking business-Transportation vis-à-vis facilitation system-A.Y. 2007-08.
The assessee was running a lorry-booking business and own booking business. For his own business he received the payment after TDS [LexDoc Id : 437762]
