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Documents Found: 2418 |
Title |
Forum |
Year |
Assam Carbon Products Ltd. vs ACIT
Deductions: Profits of industrial undertaking-Inter-unit transfer of intermediary products-The computation of deduction under s.80-IB of the Income Tax Act 1961 by valuing the inter-unit transfer of an import substitute at a notional landed [LexDoc Id : 290837]
|
ITAT (Calcutta) |
2005 |
ACIT vs Kamlesh R. Agarwal (HUF)
Penalty for delay in filing of audit report-Reasonable cause, Delay in audit of earlier years-AY 1994-95. The delay in completion of audit of earlier years constituted a reasonable cause for the assessee for late filing of his audit report for [LexDoc Id : 290834]
|
ITAT (Ahmedabad) |
2005 |
Sayaji Salunkhe vs ITO
Validity of revision by CIT-Absence of finding by CIT-AY 2002-03. The order passed by the CIT setting aside the assessment without giving any reason that the assessment was erroneous or prejudicial to the [LexDoc Id : 289180]
|
ITAT Chennai |
2005 |
Institute of Marine Engineers (I) vs Asstt. DIT
Charitable Purpose-Promotion of marine engineering-AY 2000-01. The man object of the assessee institute was promotion of marine engineering. For that purpose, it was holding seminars and conferences to [LexDoc Id : 321853]
|
ITAT (Mumbai) |
2005 |
ITO vs Govindbhai Mamaiya
Validity of Notice-Notice in joint name of co-owners-The notice under s.148 of the Income Tax Act 1961 jointly addressed and served to the assessees, who had understood that the notice was meant for them [LexDoc Id : 296447]
|
ITAT (Rajkot) |
2005 |
ITO vs Keshwa Enterprises (P) Ltd.
Set off of unabsorbed depreciation-Law applicable-AY 2002-03. The unabsorbed depreciation held by the assessee prior to the AY 1996-97 could be set off against income from any head for the next eight [LexDoc Id : 296305]
|
ITAT (Chandigarh) |
2005 |
Daga Containers (P) Ltd. vs ITO
Carry forward of loss-Composite business, Horse breeding and horse races-AY 2001-02. The assessee was engaged in the business of horse breeding and horse racing. The loss suffered by it from horse breeding, being a normal b [LexDoc Id : 293186]
|
ITAT (Mumbai) |
2005 |
ITO vs Sitaram Chamaria
Adventure in the nature of trade-Sale of land held as investment-AY 1998-99. The amount received by the assessee on the sale of his land held as investment for development purposes was assessable as capital gains, n [LexDoc Id : 293178]
|
ITAT (Mumbai) |
2005 |
Ushakant N. Patel vs CIT
Presumption of seized documents-Presumption as to handwriting and signatures-
AY 1983-84, 1985-86. There was no presumption under s.132(4A)(iii) of the Income Tax Act 1961 qua the person searched or from whose possession the b [LexDoc Id : 292947]
|
|
2005 |
DCIT vs Hotel Samode Palace
Deductions: Income from services provided to foreign tourists-Bar and catering sales to foreign tourists-AY 2000-01. The income accruing to the assessee hotel from the sales at bar and catering services provided to foreign tourists was eligible for deduct [LexDoc Id : 292917]
|
ITAT (Jaipur) |
2005 |
Reliance Energy Ltd. vs DCIT
Income: Devaluation gains-Repatriation of foreign currency-The assessee company had acquired Saudi riyals for setting up it’s subsidiary in Saudi Arabia. Later on the subsidiary’s liquidation, the assessee suf [LexDoc Id : 303483]
|
ITAT (Mumbai) |
2005 |
E. Sankaran vs UOI
Reward to informers-Reward granted by Competent Committee-The Competent Committee had awarded certain sum of money to the petitioner based on the nature of information provided by him and to the extent of tax [LexDoc Id : 294681]
|
HC (Kerala) |
2005 |
ACIT vs Sahara India
Penalty: Receipts of deposits in cash-Deposits received by agents-
AY 1994-95. No penalty for accepting cash deposits was imposable on the assessee, who was merely working as an agent for collecting deposits on beha [LexDoc Id : 293167]
|
ITAT |
2005 |
DCIT vs Radhakrishna Foodland Ltd.
[LexDoc Id : 304022]
|
ITAT (Mumbai) |
2005 |
CIT vs R. Lakshmi Narayanan
Accrual of income-Commission income by Managing Director-AY 1996-97. The fixed percentage of profits payable as commission to the assessee by the company was taxable in the year in which the commission had b [LexDoc Id : 294001]
|
HC (Chennai) |
2005 |
Adll. CIT vs Asahi India Safety Glass
Business expenditure-Computerised programs for accounts and inventory control-AY 1997-98 – 1998-99. The assessee, a manufacturer of safety glass, had acquired the right to use computerised programs for its accounts, inventory, p [LexDoc Id : 293185]
|
ITAT (Delhi) |
2005 |
Addl. CIT vs Grindwell Norton Ltd.
Interest on refund of self-assessment tax-Excess self-assessment tax paid-AY 1998-99. The assessee was entitled to the interest under s.244(1)(b) of the Income Tax Act 1961 on the amount refunded on excess payment of self-as [LexDoc Id : 293179]
|
ITAT (Mumbai) |
2005 |
Sterlite Industries (India) Ltd. vs Addl. CIT/JCIT
Interest chargeable on excess refund-Delayed payment of tax-
AY 1998-99. The assessee had been granted refund as per an intimation under s.143(1) of the Income Tax Act 1961, but according to the order passed u [LexDoc Id : 292868]
|
ITAT (Mumbai) |
2005 |
Sanjay Kumar Mishra vs ACIT
Validity of service of notice-service by affixture-The service of notice under s.158BC of the Income Tax Act 1961 by affixture was invalid, as the notice was served at the assessee’s business premises. [LexDoc Id : 292556]
|
ITAT (Jabalpur) |
2005 |
Bhartesh Jain vs DCIT
Appeal to the High Court-Genuineness of cash credits-AY 1994-95. No appeal against the Tribunal’s order was maintainable, which had found that the cash credits shown by the assessee were not genuine. It [LexDoc Id : 292499]
|
HC (Delhi) |
2005 |
CIT vs Amba Impex
Deductions: Income from exports-Exchange rate difference pertaining to export sales-AY 2001-02. The amount received by the assessee in a year subsequent to the year of export through exchange rate difference was relatable to exports, [LexDoc Id : 292493]
|
HC (Gujarat) |
2005 |
CIT vs Blue Bird Enterprises (P) Ltd.
Penalty - Concealment of income-Assessment of loss, Applicability of Explanation 4 to s.271(1)(c)-The deletion of penalty levied on the assessee under s.271(1)(c) of the Income Tax Act 1961 merely on the ground that the its income had been assessed [LexDoc Id : 290980]
|
HC (Delhi) |
2005 |
ACIT vs Tema India Ltd.
Deduction: Income of an industrial undertaking-Computation of income-AY 1999-2000. The assessee’s income from a new plant was entitled to 100 percent deduction under s.80-IA of the Income Tax Act 1961. The income of the [LexDoc Id : 320449]
|
ITAT (Mumbai) |
2005 |
N. S. Arumugam vs Trishul Traders
Dishonour of Cheque-Burden of proof-The burden of proof to rebut the presumption that the cheque was for consideration, was on the drawer who had admitted to the execution of the cheque. [LexDoc Id : 298703]
|
HC (Chennai) |
2005 |
Central Bank of India vs Sharad Rice Industries and Ors.
[LexDoc Id : 295759]
|
DRAT (Allahabad) |
2005 |
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