Month: March 2015

Andhra Pradesh H.C : Whether the Appellate Tribunal is justified in holding that the revisional proceedings are vitiated on the ground of lack of jurisdiction?

High Court Of Andhra Pradesh CIT-II, Visakhapatnam vs. Varanasi Khanta Rao Section 263 Assessment year 1999-2000 Dilip B. Bhosale And A. Ramalingeswara Rao, JJ. I.T.T.A. No. 36 Of 2004 March 31, 2015 JUDGMENT A. Ramalingeswara Rao, J. – This appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal, Visakhapatnam, in …

Calcutta H.C : Whether on a proper interpretation of the Hire Purchase Agreement in the case it is a financing transaction and the hire charges received thereunder is interest which is liable to tax under the provisions of Interest Tax Act, 1974?

High Court Of Calcutta Rani Leasing & Finance Ltd. vs. CIT, WB-I Section : 2(7) Girish Chandra Gupta And Arindam Sinha, JJ. IT Appeal No. 21 Of 2003 March 30, 2015 ORDER 1. The Court: The subject matter of challenge in this appeal is a judgment and order dated 19th August, 2002 by which an appeal …

Gujarat H.C : Whether the Appellate Tribunal has substantially erred in cancelling the notice issued u/s 148 of the Act by AO and deleting penalty amounting to Rs. 15,35,245/- levied by Assessing Officer u/s 271(1) (c) of the I T Act?

High Court Of Gujarat Pr. CIT-2 vs. J. Upendra Construction (P.) Ltd. Section 69B Assessment years 2002-03 to 2004-05 M. R. Shah And S.H. Vora, JJ. Tax Appeal Nos. 173 & 176 Of 2015 March 30, 2015 ORDER M.R. Shah, J. – As the common question of law and facts arise in this group of appeals …

Delhi H.C : the Income Tax Appellate Tribunal was right in holding that the receipt of Rs.1 lakh by the appellant as an award given to him by B. D. Goenka Foundation for his excellence in journalism was in the nature of income liable to tax in the hands of the assessee

High Court Of Delhi Aroon Purie vs. CIT Section 4, 10(17A) Assessment Year 1991-92 Sanjiv Khanna And V. Kameswar Rao, JJ. IT Appeal No. 232 Of 2002 March 27, 2015 ORDER V. Kameswar Rao, J. – The present appeal under Section 260A of the Income Tax Act, 1961 (‘Act’ for short) has been filed by the …
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