Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

358 ITR

Section 14A, Sec. 115JB, Sec. 28(iv), Sec. 37(1), Sec. 41(1)

Gujarat H.C : Where assessee’s own funds exceeded investment made to earn exempted income, and borrowed funds had not been used for investments, disallowance of 10 per cent of dividend income was impermissible

Avijit Das / June 25, 2013

High Court Of Gujarat CIT-I Vs. Gujarat State Fertilizers & Chemicals Ltd. Assessment Year : 2004-05 Section : 14A, 115JB, […]

Section 148, Section 147, Section 61

Bombay H.C : Recourse to section 148 cannot be founded in law on a hypothesis as to what would be position in future if appeal before appellate authority, being Tribunal or High Court, results in a particular outcome

Avijit Das / June 14, 2013

High Court Of Bombay DHFL Venture Capital Fund Vs. ITO – 19(3)(1) Assessment Year : 2008-09 Section : 148, 61,

Madras H.C : The ITAT is right in law in confirming the disallowance of Rs. 40 lakhs on account of the provision for warranty

Avijit Das / June 3, 2013

High Court Of Madras FL Smidth Minerals (P.) Ltd. vs. DCIT, Company Circle -II(1) Assessment Year : 2003-04 Section :

Section 88E, Sec. 115JB, Section 87

Delhi H.C : For the purpose of Section 115JB of the Act rebate under Section 88E of the Act cannot be taken into consideration or is not relevant/material

Avijit Das / May 17, 2013

High Court Of Delhi CITâ€“II vs. MBL & Co. Ltd. Assessment Year : 2007-08 Section : 88E, 87, 115JB Badar

Section 156, Section 220

Gujarat H.C : Where Assessing Officer issued on assessee demand notice under section 156 on 20-2-2013 directing it to pay tax due within 15 days of service of notice and assessee filed writ petition challenging impugned notice, since Assessing Officer himself had granted stay of recovery of tax upto 31-7-2003, purpose of filing petition was served out

Avijit Das / May 6, 2013

High Court Of Gujarat Gujarat State Energy Generation Ltd. vs. ACIT Section : 220, 156 Akil Kureshi And Ms. Sonia

Gujarat H.C : The Hon’ble ITAT has erred in law in confirming the order of CIT(A) in deleting disallowance of depreciation on an intangible assets developed by assessee called ‘AVTAR TM’

Avijit Das / April 30, 2013

High Court Of Gujarat CIT vs. Net 4 Nuts Ltd. Section : 32 Akil Kureshi And Ms. Sonia Gokani, JJ.

Gujarat H.C : Whole income embedded in P & L account of assessee is to be taken into consideration for allowing deduction of remuneration paid to partners under section 40(b) without excluding interest income credited to P & L account even if it is not business income

Avijit Das / April 25, 2013

High Court Of Gujarat CIT â€“IIIÂ vs. J.J. Industries Section : 40(b) Akil Kureshi And Ms. Sonia Gokani, JJ. Tax Appeal

Section 119, Section 139

Karnataka H.C : benefit of condoning delay extends to original return but would also extend to filing of revised return

Avijit Das / April 19, 2013

High Court Of Karnataka Mahalakshmi Co-Operative Bank Ltd. VS. Central Board Of Direct Taxes Assessment Year : 2005-06 Section :

Sec. 244A, Section 154

Bombay H.C : There could be argument on the issue relating to determination of period of delay in finalization of proceedings resulting in refund taking the matter out of purview of section 154 of the Act when this issue stood decided by the Commissioner of Income-tax

Avijit Das / April 18, 2013

High Court Of Bombay CITâ€“23 vs. Nathpa Jhakri Joint Venture Section : 244A, 154 Mohit S. Shah, CJ. And M.S.

Section 119, Section 139, Section 80P

Karnataka H.C : Landing and parking charges paid by airline to Airport Authority liable to TDS u/s 194C – Payment of landing and parking charges by an Airline to Airport Authority is payment to contractors and not payment of rent; TDS obligation is u/s 194C

Avijit Das / April 18, 2013

High Court Of Karnataka Arecanut Processing & Sale Co-Operative Society Ltd. vs. CIT Assessment Years : 1999-2000 And 2000-01 Section

Post pagination

← Previous 1 2 3 4 … 8 Next →

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

Scroll to Top