Lincoln Pharmaceuticals vs DCIT
Capital gains-Conversion of firm into a company-AY 1995-96. The provisions of s.45(4) of the Income Tax Act 1961 would not apply to the assessee-firm on its conversion to a company under Chapter I [LexDoc Id : 288530]
ITAT Ahmedabad
2005
Varsha G. Salunke vs DCIT
Deduction of tax at source-Credit for tax deducted-AY 1997-98. Credit for tax deducted at source on amounts received by the assessee for rendering security services required to be given in the year in [LexDoc Id : 287532]
Nand Lal Soni vs ITO
Income: Winning from lottery-Prize under Small Savings Gift Scheme of State Government-AY 2000-01. The prize amount won by the assessee on free gift coupon issued under the Small Savings Gift Scheme of the State Government was not taxabl [LexDoc Id : 304462]
ITAT (Jodhpur)
2005
Parasrampuria Estate Developers (P) Ltd. and Ors. vs S.C. Prasad and Ors.
Pre-emptive purchase of immovable property-Effect of non-payment of consideration-The Central Government’s right to purchase the petitioner’s immovable property stood abrogated when the apparent consideration determined by the compe [LexDoc Id : 299288]
HC (Bombay)
2005
Prashant Modu Timblo vs Scoiedade De Fomento Inudstrial (P) Ltd.
Transfer of shares of the company-Shareholders' discretion-The creditor of the respondent-company could not be allowed to participate in the bidding process of shares of the respondent-company because the shar [LexDoc Id : 295419]
CLB
2005
Spaco Carburettors (I) Ltd. and Ors. vs DCIT
Validity of intimation under s.143(1)-Intimation issued after notice under s.143(2)-The intimation given under s.143(1) of the Income Tax Act 1961 after the issue of notice under s.143(2) of the Act was invalid.
S.143(1) an [LexDoc Id : 294201]
HC (Bombay)
2005
Government Milk Scheme vs ACIT
Liability for TDS-Payment of commission-AY 2003-04. The amount paid by the assessee, a milk producer, as reimbursement of transport costs, container and chilling charges, etc., to milk vendo [LexDoc Id : 288791]
Pratibha Sheth and Ors. vs AA and Anr.
Validity of order of pre-emptive purchase-Vague show cause notice-The show cause notice issued to the petitioners was vague, as it did not disclose the material relied on by the Appropriate Authority for determining [LexDoc Id : 285088]
