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SC Cases - Judgement [ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 1949 1948 1947 1946 1945 1944 1943 1942 1941 1940 1939 1938 1937 1936 1935 1934 1933 1932 1931 1930 1929 1928 1927 1926 1925 1924 1923 1922 1921 1920 1919 1918 1917 1915 1914 1902 1900 1896 Select Court HC SC Others   First | Prev | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | Next | Last Documents Found: 4365    Title Forum  Year Bhagwani Devi Mohata Hospital vs A.D.J. Rajgarh and Anr. [LexDoc Id : 282894] Rajasthan HC 2005 Triveni Engineering Indus. Ltd. vs CCE [LexDoc Id : 234774] SC 2005 Century Club vs State of Karnataka and Anr. Karnataka Luxury tax-Chargeability to clubs-An amendment to the Karnataka Tax on Luxuries (Hotels and lodging houses) Act 1979 to levy luxury tax on clubs, irrespective of the fact whether they [LexDoc Id : 314955] HC (Karnataka) 2005 Pukhraj Jain vs ITO Deemed Gift-Adequacy of consideration, Value fixed for stamp duty-AY 1998-99. The assessee had sold some plots of lands to different persons, who were not connected with him. Therefore, the difference between the sta [LexDoc Id : 306476] ITAT (Hyderabad) 2005 Ghanashyam Sahoo vs Kendrapara Municipality and Ors. [LexDoc Id : 306063] HC (Orissa) 2005 JCIT vs Anar Chemicals (P) Ltd. Business expenditure-Foreign tour expenses-AY 1994-95. The expenses incurred by the assessee company on foreign tour of its non-working director could not be allowed as business expenditure sin [LexDoc Id : 303216] ITAT (Ahmedabad) 2005 Vissanji Sons and Co. Ltd. vs CIT Additional tax: Non-distribution of dividends-Computation of distribution of dividends-AY 1978-79. The assessee, having distributable income of Rs.2,68,837, distributed cumulative dividend of Rs.1,30,3000 on preference shares pertaining [LexDoc Id : 301537] HC (Bombay) 2005 CWT vs Someshwar Saran Kothiwal Penalty: Concealment of wealth-Difference in valuation of property-AY 1980-81 – 1983-84. The value of the assessee’s immovable property as disclosed in the return had been accepted by the AO. Later the CIT(A)’s order, [LexDoc Id : 300940] HC (Allahabad) 2005 Mysore Sugar Co. Ltd. vs DCIT Method of accounts: Law applicable-Excise duty and valuation of closing stock-AY 1997-98. The AO could not include the unpaid excise duty in the value of the assessee’s closing stock by invoking the provisions of s.145A of the I [LexDoc Id : 299149] ITAT (Bangalore) 2005 Mahitosh Sinha vs Shyamapada Sinha and Ors [LexDoc Id : 295327] HC (Orissa) 2005 CIT vs Maganlal Chaganlal (P) Ltd. Deductions: Inter corporate dividends-Interest paid for purchase of shares-AY 1975-76. The assessee company was manufacturing and selling drums and barrels. For computing deduction under s.80M of the Income Tax Act 1961, the [LexDoc Id : 295158] HC (Bombay) 2005 CIT vs Radla Machinery Export Investment allowance-Computer as a plant-AY 1983-84. The computer used by the assessee was a plant, which was entitled to investment allowance. S.32A and s.43(3) of the Income Tax [LexDoc Id : 294819] HC (Allahabad) 2005 CIT vs R.M. Malhotra, Proprietor Malhotra Nursing and Maternity Home Manufacture or Production-Diagnostic centre-AY 1984-85. The assessee nursing home was entitled to investment allowance in respect of the ultrasound and ECG machines, which were capable of produc [LexDoc Id : 294818] HC (Allahabad) 2005 Serum Institute of India Ltd. vs V. Yugendra Kumar and Ors. Winding up proceedings-Condonation of delay-The delay in filing of an application against the ex parte winding up order could not be condoned under s.5 of the Limitation Act 1963, as no reasons [LexDoc Id : 294024] HC (Andhra Pradesh) 2005 Magnum Power Generation Ltd. vs ACIT Accrual of income-Interest on deposits, Interests on sticky loans-AY 1998-99 – 2001-02. The amount of sum given by the assessee to another company for a period of 90 days at the interest rate of 24 per cent and the c [LexDoc Id : 292867] ITAT (Delhi) 2005 SPFL Securities Ltd. vs DCIT Speculation business: Speculation loss-Dealing in shares-AY 1998-99. The loss suffered by the assessee company on dealing in shares on its own account was a speculation loss and therefore, could not be allow [LexDoc Id : 292866] ITAT (Mumbai) 2005 Central Government vs Nuline Glassware India Ltd and Ors. Oppression and Mismanagement-Attachment of properties-The report that had been prepared by the Police and filed with the court established that the money that had been collected by the company from the pu [LexDoc Id : 292307] CLB 2005 CIT vs Bajrang Dal Mills Limitation for reopening ex-parte assessment-Delay in making request by the assessee- AY 1977-78, 1978-79. The delay caused in filing an application under s.146(1) of the Income Tax Act 1961 even by one day for reopening of the ex-par [LexDoc Id : 292105] HC (Allahabad) 2005 Pepperi + Fuchs India Ltd. vs DCIT Method of accounts-Valuation of obsolete items of stock-The assessee followed the method of valuation of stock as cost or realisable value, whichever was lower. Its method could not be rejected merely becau [LexDoc Id : 290295] ITAT Delhi 2005 CIT vs Emrald Co. Ltd. Deductions: Inter corporate dividends-Dealing in shares-AY 1981-82. The assessee was a dealer in shares, which had received certain dividends. The deduction claimed under s.80M of the Income Tax Act 1961 wo [LexDoc Id : 288690] HC (Bombay) 2005 Soldiers United Motor Transport Co. (P) Ltd. vs Official Liquidator and Anr. [LexDoc Id : 288495] Delhi HC 2005 Sikkim Janseva Pratisthan (P) Ltd. vs DCIT Income from dividends and interests-Non-applicability of s.115A-The assessee, a foreign company, was not entitled to claim deduction under s.80GGA read with s.35(1)(iii) of the Income Tax Act 1961 in respect of its [LexDoc Id : 288068] ITAT Delhi 2005 Taranbir Singh Sawhney vs DCIT Exemption: Capital gains-Appropriation of net consideration-AY 1997-98. Exemption from capital gains under s.54F of the Income Tax Act 1961 could not be granted to the assessee, as the proceeds from the sale of [LexDoc Id : 287766] ITAT Delhi 2005 Shashi Investment and Finance Ltd. vs ITO Business loss-Non-genuine loss-AY 2001-02. The assessee was engaged in the business of trading and investment in shares and securities. The loss it claimed on the sale of certain sh [LexDoc Id : 287765] ITAT Mumbai 2005 Keystone India (P) Ltd. vs DCIT Rejection of accounts-Fall in gross product rate-In the absence of any defect found, the books of accounts could not be rejected merely because of a fall in the gross product rate. S.145(2 [LexDoc Id : 287705] ITAT Ahmedabad 2005   First | Prev | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | Next | Last