Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

349 ITR

Delhi H.C : Where Assessing Officer after analyzing information from investing wing of department came to conclusion that amount received by assessee from three persons through bank accounts were not genuine, reassessment proceedings were valid

Avijit Das / July 20, 2012

High Court Of Delhi Contel Medicare Systems (P.) Ltd. VS. CIT Section : 147 S. Ravindra Bhat And R. V. […]

Section 14A, Section 80P

Delhi H.C : No disallowance can be made under section 14A in respect of income on which deduction is allowed under section 80P

Avijit Das / July 18, 2012

High Court Of Delhi CIT Vs. Kribhco Section : 14A, 80P Sanjiv Khanna And R.V. Easwar, JJ. IT Appeal No.

Sec. 28(i), Sec. 36(1)(vii), Sec. 36(2)

Bombay H.C : The ‘vatav kasar’ which was held to be not deductible as a bad debt in view of the provisions of Section 36(2) could be considered as an allowable business loss

Avijit Das / July 14, 2012

High Court Of Bombay Harshad J. Choksi Vs. CIT, Bombay City-Vii, Mumbai Assessment Year : 1991-92 Section : 28(I), 36(1)(Vii),

Section 147, Sec. 36(1)(Viii)

Bombay H.C : The notice for reopening of assessment issued u/s.148 of the Income Tax Act was bad in law as the notice was based on mere change of opinion even though the assessment was reopened within a period of four years and the record shows that the Assessee Company had claimed excess deduction u/s. 36(1)(viii) of the Income Tax Act on income which included non fund base income and income from short term finance

Avijit Das / July 9, 2012

High Court Of Bombay CIT-3, Mumbai VS. ICICI Bank Ltd. Assessment Year : 1996-97 Section : 147, 36(1)(Viii) S.J. Vazifdar

Bombay H.C : The AO was not justified in initiating proceedings under section 147 of the Act and, accordingly, upholding the order of the Commissioner of Income-tax (Appeals) in holding that the whole assessment is annulled

Avijit Das / July 5, 2012

High Court Of Bombay CIT VS. Amitabh Bachchan Assessment Year : 2002-03 Section : 147 S. J. Vazifdar And M.S.

Section 254, Section 251

Bombay H.C : An assessee can amend a return filed by him for making additional claim for deduction other than filing a Revised Return?

Avijit Das / June 21, 2012

High Court Of Bombay CIT, Central-I, Mumbai VS. Pruthvi Brokers & Shareholders Assessment Year : 2004-05 Section : 251, 254

Madras H.C : The expenses related to the ‘Euro issue’ by the assessee were entitled to be amortised under Section 35D

Avijit Das / June 20, 2012

High Court Of Madras CIT, Chennai VS. Ashok Leyland Ltd. Assessment Year : 1995-96 Section : 35D Mrs. Chitra Venkataraman

Gujarat H.C : Where Tribunal remanded matter back to AO to assess issue afresh, he was required to pass fresh assessment order within time limit prescribed under section 153(2A)

Avijit Das / June 18, 2012

High Court Of Gujarat Instruments And Control Co. VS. CCIT-I & 2 Assessment Year : 1988-89 Section : 153 Akil

Section 5, Section 9

AAR : Whether the amounts received/receivable by ATSA under the BMRCL contract, for offshore services are chargeable to tax in India under the provisions of the Act and India-France tax treaty

Avijit Das / June 7, 2012

Authority For Advance Rulings (Income Tax), New Delhi Alstom Transport Sa, In Re Section : 9, 5 Justice P.K. Balasubramanyan,

Sec. 115JA, Sec. 115J

Madras H.C : The purpose of computation under Section 115JA of the Act, the prior years expenses should not be deducted since the same was not debited in the profit and loss account

Avijit Das / June 5, 2012

High Court Of Madras Tamil Nadu Cements Corporation Ltd. VS. JCIT, Special Range II, Chennai Assessment Year : 1997-98 Section

Post pagination

← Previous 1 … 3 4 5 … 10 Next →

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

Scroll to Top