Skip to content

taxcaselaw.com

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

329 ITR

Sec. 2(47), Sec. 260A, Section 45

Delhi H.C : The assessee claimed this loss as short-term capital loss under the head “Capital gain”

Avijit Das / January 20, 2010

High Court Of Delhi CIT vs. Chand Ratan Bagri Section 2(47), 45, 260A Asst. Year 2002-03 Badar Durrez Ahmed & […]

Bombay H.C : The petitioner filed a return of income on 14th Jan., 2004 and claimed a deduction of Rs. 3,85,75,992 under s. 80- IB(10) of the Act

Avijit Das / January 12, 2010

High Court Of Bombay Bhavesh Developers vs. Assessing Officer & Ors. Section 147, proviso, Art. 226 Asst. Year 2002-03 Dr.

Section 80HHC, Section 263, Section 80-IA

Kerala H.C : Disallowance of deduction claimed for exemption under s. 80HHC

Avijit Das / December 18, 2009

High Court Of Kerala Bhatsons Acquatic Products vs. CIT Section 80HHC, 80-IA, 263 Asst. Year 2001-02, 2002-03, 2003-04 C.N. Ramachandran

Madras H.C : The interest amount can be allowed as the bad debt by an order of rectification under s. 154 of the IT Act, 1961 on the ground of ‘mistake apparent on record’ when the assessee has not claimed it at the time of the original assessment

Avijit Das / December 18, 2009

High Court Of Madras CIT vs. Lakshmi Vilas Bank Section 154 Asst. Year 1983-84 K. Raviraja Pandian & M.M. Sundresh,

Section 147, Section 148

Delhi H.C : The respondent thereafter issued the impugned show-cause notices under s. 147/148

Avijit Das / December 11, 2009

High Court Of Delhi Satnam Overseas Ltd. & Anr. vs. Additional Commissioner Of Income Tax Section 147, 148, Asst. Year

Section 80-IA, Section 80-IB

Himachal Pradesh H.C : Converting limestone into limestone powder was a manufacturing activity and income derived from such activity was thus eligible for deduction under s. 80-IA/80-IB

Avijit Das / November 25, 2009

High Court Of Himachal Pradesh CIT vs. Janak Raj Bansal Section 80-IA, 80-IB Deepak Gupta & V.K. Ahuja, JJ. IT

Karnataka H.C : Belgaum is a backward area as per the notification dt. 19th Dec., 1986, is contrary to law and perverse and arbitrary as to call for interference in this appeal

Avijit Das / November 6, 2009

High Court Of Karnataka CIT & Anr vs. Guffic Chem (P) Ltd. Section 80HH Asst. Year 1993-94 V.G. Sabhahit &

Sec. 36(1)(vii), Sec. 36(2)

Allahabad H.C : the debt written off by him is indeed a bad deft for the purpose of allowance under s. 36(1)(vii) of the IT Act, 1961 by relying on the order passed by Tribunal in the case of Dy. CIT vs. Oman International Bank SAOG (2006) 102 TTJ (Mumbai)(SB) 207 : (2006) 100 ITD 285 (Mumbai)(SB)

Avijit Das / November 5, 2009

High Court Of Allahabad CIT vs. Kohli Brothers Color Lab (P)Ltd. Section 36(1)(vii), 36(2) Asst. Year 2002-03 V.K. Shukla &

Sec. 158BC, Sec. 158BD

Kerala H.C : whether the Tribunal was justified in confirming the order of the CIT(A) deleting the addition of Rs. 5,43,000 and Rs. 4,04,000 seized from the assessee during search made on 19th Dec., 2002. We have heard standing counsel appearing for the appellant and counsel appearing for the respondent-assessee

Avijit Das / November 4, 2009

High Court Of Kerala CIT vs. B. Rajashekharan Nair Section 158BC, 158BD C.N. Ramachandran Nair & V.K. Mohanan, JJ. IT

Income Tax Case Laws

Karnataka H.C : There were no irregularities pointed out by the AO in order to reject the books of account and estimate the gross profit based on the previous years despite the fact that in the survey it was found that the assessee did not maintain stock books, no separate books indicating the raw materials and finished goods, discrepancies found in cash book, etc., and on oath the assessee had undisclosed income of Rs. 10,94,000 which he came forward to offer for tax and consequently recorded a perverse finding

Avijit Das / October 29, 2009

High Court Of Karnataka CIT & ANR. vs. Swastik India Asst. Year 2000-01 V.G. Sabhahit & S.N. Satyanarayana, JJ. IT

Post pagination

← Previous 1 … 3 4 5 … 7 Next →

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

Scroll to Top