UCO Bank vs CIT
Interest tax Act-Interest on: Sticky - loans-A.Y. 1975-76, 1979-80, 1981-82, 1986-87.
Since the recovery of certain loan was doubtful, the interest thereon was not credited to P and L. A/C. [LexDoc Id : 457342]
Tecumseh Products India (P) Ltd. vs ACIT and Anr.
Validity of notice for re-asst.-Necessary condition of assessees failure must be reflected in notice-A.Y. 2005-2006. The condition that assessee had not filed a return under s.139(1) or under s.142(1) or 148 or had not disclosed material facts must be [LexDoc Id : 459756]
Vodafone India Services (P) Ltd. vs UOI, Addl. CIT and DCIT
Writ vis-à-vis Alternate remedy-Illegal order-A.Y. 2009-10.
In spite of an alternative remedy being available a writ can be issued where the impugned order was patently illegal.
Case rem [LexDoc Id : 453339]
ACIT vs Laksons Footwear (P) Ltd.
Decorum before Tribunal-Misdemeanor of Departmental Representative, Cost imposed-A.Y. 2005-2006 to 2008-2009. When departmental appeals were put up for hearing neither DR appeared nor any adjournment application was filed. Later, t [LexDoc Id : 465410]
ITAT (Delhi)
2013
Deccan Cements Ltd. vs CIT
MAT and Carry Forward of unabsorbed deprecation, unabsorbed losses and unabsorbed allowance-Effect of MAT on Carry forward under s.32, 32A and 72-A.Y. 1989-1990. The assessee declared nil income under regular provisions of the Act after setting off unabsorbed Development Allowance under s.32A.LexDoc Id : 464603]
