taxcaselaw.com - Page 8 of 1370 - taxcaselaw.com

Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Delhi H.C : the Tribunal was right in law in holding that the CIT(A) was not entitled to consider the evidence of payment to the commission agent

Avijit Das / November 26, 2018

High Court Of Delhi Mathur Marketing Pvt. Ltd. vs. CIT, Delhi & Anr. Rule 46A of Income Tax Rules, 1962 […]

Section 147, Section 148

Madras H.C : Notice issued under Section 148 of the Act, was issued without jurisdiction in view of the fact that the notice was not issued within the prescribed time limit of four years

Avijit Das / November 23, 2018

High Court Of Madras T.C.V. Engineering Pvt. Ltd. (Rep. By Its Director, C. Mohan) vs. Assistant Commissioner Of Income Tax

Punjab & Haryana H.C : The Tribunal erred in law in (in-effect) upholding the disallowance of Rs. 6,19,34,656/- which represented unutilized MODVAT credit of excise duty as on 31.3.1997 i.e. the end of the relevant accounting year, in terms of Section 43B of the Act

Avijit Das / November 21, 2018

High Court Of Punjab & Haryana Glaxo Smithkline Consumer Healthcare Limited vs. Assistant Commissioner Of Income Tax Section 43B Asst.

Section 145, Income Tax Case Laws

Madras H.C : Whether on the facts and in the circumstance of the case, the Income Tax Appellate Tribunal was right in law in rejecting the appellant’s valuation of he closing stock of shares on the basis of “since realized value”?

Avijit Das / November 19, 2018

High Court Of Madras P. Amarnath Reddy vs. DCIT Section 145 Asst. Year 2000-01 T.S. Sivagnanam & N.Sathish Kumar, JJ.

Section 45, Income Tax Case Laws, Section 187

Madras H.C : There was a dissolution of the firm as on 31st March 2002 and consequently there was liability to capital gains tax for the Assessment Year 2002-03

Avijit Das / November 16, 2018

High Court Of Madras G.H. Reddy & Associates vs. Assistant Commissioner Of Income Tax Section 45(4), 187(2) Asst. Year 2002-03

Section 147, Income Tax Case Laws, Section 148

Delhi H.C : the original return [which had declared Rs.49,67,00,907/-and subsequently revised to Rs.49 23,54,662/-] was assessed under scrutiny under Section 143(3) read with Section 144C of the Act on 31 12.2015, at Rs.61,92,17,179/-

Avijit Das / November 16, 2018

High Court Of Delhi FIS Global Business Solutions India Pvt. Ltd. vs. Pr.CIT & Anr. Section 147, 148 Asst. Year

Section 263, Income Tax Case Laws

Madras H.C : Whether the Appellate Tribunal is correct in law in sustaining the assumption of jurisdiction by the CIT under Section 263 of the Income Tax Act, 1961 for revising the re-assessment framed by the respondent in accepting the claim of exemption/deduction under Section 54F of the Act in the computation of long term capital gains even though there was apparent jurisdictional error in the attempt to review the order of assessment framed to bring to tax the escaped income within the scope of Section 147 of the Act?

Avijit Das / November 14, 2018

High Court Of Madras Renuka Philip vs. ITO Section 263 Asst. Year 2005-06 T.S. Sivagnanam & N. Sathish Kumar, JJ.

Sec. 35AD, Income Tax Case Laws

Madras H.C : The assessee is entitled to claim deduction under Section 35AD(v)(aa) for the assessment year 2011-12 even though the classification for three star category was obtained by the assessee only during the next assessment year 2012-13

Avijit Das / November 13, 2018

High Court Of Madras CIT vs. Ceebros Hotels Pvt. Ltd. Section 35AD Asst. Year 2011-12 T.S. Sivagnanam & N. Sathish

Section 10A, Sec. 260A, Section 10B, Section 56, Section 80HHC, Section 80HHE

Karnataka H.C : The statute allows exclusion of such expenditure expressly only from the Export Turnover by way of specific definition of export turnover defined in the Act, while there is no specific provision in Section 10A warranting exclusion of the above expenses from the Total Turnover

Avijit Das / October 31, 2018

High Court Of Karnataka Pr.CIT And Anr. vs. M/S Sasken Communication Technologies Ltd. Section 10A, 10A(1), 10A(2), 10A(3), 10A(4), 10A(6),

Section 147, Income Tax Case Laws, Sec. 143(2), Section 148, Section 80HHC

Madras H.C : The reopening of assessment u/s.147 beyond four years is valid when there is no failure on the part of the assessee to disclose fully and truly all the material facts

Avijit Das / October 31, 2018

High Court Of Madras Tractors And Farm Equipment Limited vs. Assistant Commissioner Of Income Tax Section 143(2), 147, 148, 80HHC

Post pagination

← Previous 1 … 7 8 9 … 1,370 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top