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Documents Found: 4365 |
Title |
Forum |
Year |
Magudapathy Pictures vs ACIT
Duty of CIT(A)-Request for adjournment-The CIT(A) could not reject the assessee’s request for adjournment merely because some adjournments had been allowed earlier without providing an oppo [LexDoc Id : 292914]
|
ITAT (Chennai) |
2005 |
Cheminor Drugs Ltd. vs DCIT
Condonation of delay-Reasonable cause, Appeal filed in wrong forum-AY 1993-94. The delay of more than five years caused in filing an appeal before the CIT(A) was condoned, as, even though the appeal was filed in a wro [LexDoc Id : 318879]
|
ITAT (Hyderabad) |
2005 |
JCIT vs Kalindi Holdings (P) Ltd.
[LexDoc Id : 309111]
|
ITAT (Pune) |
2005 |
JCIT vs Abbot Laboratories (I) Ltd
Business loss-Exchange rate fluctuation-The exchange loss suffered by the assessee on liability towards payment for purchase of raw materials was allowable as revenue loss, as the loss was d [LexDoc Id : 295004]
|
ITAT (Mumbai) |
2005 |
ACIT vs S. Pathy, HUF
Business of horse breeding-Business loss, Decrease in the value of horses-AY 1994-95. The assessee, a horse breeder, leased horses for races. The decrease in the value of the horses due to factors like health and ageing was [LexDoc Id : 294245]
|
ITAT (Chennai) |
2005 |
Addl. CIT vs New Nandi Seeds Corpn.
Manufacture or production of articles-Producing certified seeds-The activity of producing certified seeds for crops, which were not fit for human consumption after treatment, amounted to ‘manufacture’. Therefore, t [LexDoc Id : 293274]
|
ITAT (Ahmedabad) |
2005 |
Shree Sita Ram Paper Mills Ltd. vs DCIT
Business expenditure-Loan procuring charges-AY 1998-99. The assessee had obtained loans for acquiring fixed assets for its manufacturing business. The loan procuring expenses incurred by the ass [LexDoc Id : 293176]
|
ITAT (Delhi) |
2005 |
DCIT vs Infotech Enterprises
Deductions: Profits of business-Interest income-AY 1999-2000. The interest income, which had been assessed as the assessee’s business income, could not be excluded from the “profits of business” whi [LexDoc Id : 291921]
|
ITAT (Hyderabad) |
2005 |
ACIT vs SMR Cotton Mills (P) Ltd.
Charging of interest-Assessment of MAT-AY 1999-2000. The interest under s.234B and s.234C of the Income Tax Act 1961 could be charged even when an assessment was made by computing the asses [LexDoc Id : 291919]
|
ITAT (Chennai) |
2005 |
Bhanuben Chimanlal Malavia vs ITO
Validity of Revised Return-Law applicable-A.Y. 2001-02. The original return processed under s.143(1) of the Income Tax Act 1961 would not disentitle the assessee from filing a revised return w [LexDoc Id : 291608]
|
ITAT (Rajkot) |
2005 |
ACIT vs J.L. Kumar
Penalty: Concealment of income-Involuntary surrender of income-AY 1990-91. Penalty was leviable on the assessee for unpaid amounts involuntarily surrendered. Although the assessee had shown certain amounts as “amo [LexDoc Id : 290255]
|
ITAT Delhi |
2005 |
Akkadian Housing and Infrastructure (P) Ltd. vs Pantheon Infrastructure (P) Ltd.
Oppression and Mismanagement-Dilution of capital-The CLB allowed the respondent-company to issue further shares as an interim relief to assist it in overcoming it's paucity of funds subject to the co [LexDoc Id : 303200]
|
CLB |
2005 |
Sporting Pastime India Ltd. and Ors. vs Kasturi and Sons Ltd.
Oppression and Mismanagement-Commonality of parties-There was no merit in a prayer for referring the parties to arbitration as the main parties to the company petition alleging oppression and mismanagem [LexDoc Id : 297210]
|
CLB |
2005 |
Aluminium Small Industries vs ITO
Unexplained cash credits-No explanation offered by assessee-An addition to the assessee’s income under s.68 of the Income Tax Act 1961 was justified since in spite of several opportunities granted, the assessee [LexDoc Id : 303680]
|
ITAT (Calcutta) |
2005 |
Coral Cosmetics Ltd. vs UOI
Unutilised credit-Amendment – retrospective effect-As per s.37(2)(xviii) of the Central Excise Act 1944, unutilised credit would lapse on the appointed day. As a result, the credit earned by the petiti [LexDoc Id : 341207]
|
HC (Bombay) |
2005 |
Ponnan (alias) Palaniappan and Chellammal vs Chinna Gounder
[LexDoc Id : 306071]
|
HC (Madras) |
2005 |
Simplex Concrete Piles India (P) Ltd. vs CIT and Ors.
Conditions for revision by CIT-Prejudice to Revenue-AY 1980-81 – 1983-84. The assessee was engaged in the business of manufacturing concrete piles. Since it was an industrial undertaking, the AO’s order [LexDoc Id : 303895]
|
HC (Calcutta) |
2005 |
JCIT vs Alfa Laval India Ltd.
Valuation of closing stock-Modvat credit-The valuation of closing stock of raw materials at net of modvat credit was appropriate.
S.145 of the Income Tax Act 1961
[LexDoc Id : 303798]
|
ITAT (Mumbai) |
2005 |
ACIT vs Maharashtra Metal Powers Ltd.
Business expenditure-Pooja expenses, Construction of temple-AY 2002-03. The assessee had constructed a temple in its business premises where daily poojas were performed. The expenses incurred on poojas and inte [LexDoc Id : 302600]
|
ITAT (Nagpur) |
2005 |
East West Hotels Ltd. vs ACIT
Deduction: Income from other sources-Income from lease rentals-AY 1995-96 – 1999-2000. The rent received by the assessee hotel on leasing its entire assets to a company for a period of 33 years, which was further [LexDoc Id : 301829]
|
ITAT (Bangalore) |
2005 |
Gujarat Industrial Development Corpn. vs ACIT
Registration of a charitable trust-Date of registration, Delay in filing Form No. 10A-The assessee corporation was eligible for registration with effect from 01 April 2002. However, it filed Form No. 10A for claiming exemption under s.1 [LexDoc Id : 298904]
|
ITAT (Ahmedabad) |
2005 |
State of Gujarat vs Official Liquidator of G.S.T.C. Ltd
Sick Company-Power of Official Liquidator-The official liquidator (OL) was directed to hand over the unit of the mill in liquidation to the State Government, as it was the sole secured credit [LexDoc Id : 298550]
|
HC (Gujarat) |
2005 |
JCIT vs Indian Handicrafts
[LexDoc Id : 295368]
|
ITAT (Delhi) |
2005 |
ITO vs Television Eighteen India Ltd.
Penalty: Failure to deduct tax at source-Shares given under ESOP, Law applicable-FY 1998-99, 1999-2000. No taxable benefit accrued to the employees of the assessee company on transfer of shares under the Employees’ Stock Option dur [LexDoc Id : 294550]
|
ITAT (Delhi) |
2005 |
Indian Bank vs EKM Dist. Harijan Girijan Motor Transport Co-op. Society Ltd. and Ors.
Registrar of Co-operative Societies-Jurisdiction-The proceedings filed by the bank before Registrar of Co-operative Societies for recovery of debts from a co-operative society were dismissed for want [LexDoc Id : 294378]
|
HC (Kerala) |
2005 |
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