Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

394 ITR

Section 9, Section 147

Delhi H.C : Assumption of jurisdiction under section 148 of the Income-tax Act, 1961 was not valid

Avijit Das / May 18, 2017

High Court Of Delhi DIT, International Taxation-II vs. Rolls Royce Industrial Power India Ltd. Section : 9, 147 Assessment years […]

Sec. 245HA, Income Tax Case Laws, Section 245

Delhi H.C : The Assessee was a practicing Chartered Accountant, who was also engaged in money lending business including providing accommodation loans

Avijit Das / May 17, 2017

High Court Of Delhi Chain Roop Bhansali vs. Union of India Section : 245HA Assessment years : 1986-87 to 1989-90

Income Tax Case Laws, Sec. 28(i), Section 22, Section 27, Section 28

S.C : the appellant was owner of the shopping centre within the meaning of Section 22 read with Section 27

Avijit Das / May 9, 2017

Supreme Court Of India Raj Dadarkar & Associates vs. ACIT, CC-46 Section 22, 27, 28(i) A.K. Sikri And Ashok Bhushan,

Section 14A, Sec.115-O

S.C : Irrespective of the factual position and findings in the case of the Appellant, whether the phrase “income which does not form part of total income under this Act” appearing in Section 14A includes within its scope dividend income on shares in respect of which tax is payable under Section 115-O of the Act and income on units of mutual funds on which tax is payable under Section 115-R

Avijit Das / May 8, 2017

Supreme Court Of India Godrej & Boyce Manufacturing Company Ltd. vs. DCIT Section 14A, 115-O Ranjan Gogoi And Ashok Bhushan,

Income Tax Case Laws, Sec. 12A, Section 11, Section 12

Delhi H.C : The Assessee was not allowed registration under Section 12A(a) of the Income Tax Act, 1961 and also when there was failure on the part of the Assessee to comply with the provisions of Section 12A(b)

Avijit Das / May 8, 2017

High Court Of Delhi Director of Income-tax (Exemptions) vs. Vishwa Hindu Parishad Section : 11, 12A Assessment year : 1993-94

Delhi H.C : By export of specified models to specified countries, the Assessee company had benefited and therefore by deleting addition of Rs. 12.19 crores made by AO on account of export commission without appreciating the fact that the Assessee has to export motorcycles to underdeveloped countries in very restrictive environment and on such terms and conditions which were detrimental to the Assessee and were for the benefit of the subsidiaries of the AE.

Avijit Das / May 8, 2017

High Court Of Delhi CIT-IV vs. Hero Motocorp Ltd. Section 9 Assessment year 2006-07 Dr. S. Muralidhar And Anil Kumar

Section 275, Section 271D, Section 271E

Delhi H.C : The order imposing the penalty was not passed within the time limit laid down under Section 275(1)(c) of the Act

Avijit Das / May 5, 2017

High Court Of Delhi Pr.CIT (Central)-2 vs. Mahesh Wood Products (P.) Ltd. Section 275, 271D, 271E Assessment year 2009-10 Dr.

Sec. 142(2A), Section 153

Delhi H.C : The assessment order for AY 2003-04 was time barred given the pre-condition Clause (iii) of Explanation (i) to Section 153 (1) of the Income Tax Act which led to the amendment to that provision by Finance Act No. 2 Act of 1996

Avijit Das / May 5, 2017

High Court Of Delhi Pr.CIT-5 vs. Jindal Dyechem Industries (P.) Ltd. Section : 142(2A),153 Assessment year : 2003-04 Dr. S.

Delhi H.C : Whether on the facts and in the circumstances of the case the ITAT was right in giving the benefit of Section 32 (1) (iii) of the Act to the Assessee?

Avijit Das / May 4, 2017

High Court Of Delhi CIT-I vs. Brawn Pharmaceuticals Ltd. Section : 32 Assessment year : 2005-06 Dr. S. Muralidhar And

Sec. 40(a)(i), Section 40

S.C : Whether the provisions of Section 40(a)(ia) shall be attracted when the amount is not ‘payable’ to a contractor or sub-contractor but has been actually paid?

Avijit Das / May 3, 2017

Supreme Court Of India Palam Gas Service vs. CIT Section 40(a)(ia) A.K. Sikri And Ashok Bhushan, JJ. Civil Appeal No.

Post pagination

1 2 … 5 Next →

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

Scroll to Top