Tag: meaning of section 260A

Gujarat H.C : Direct labour charges are not covered by the provisions of section 40(a)(ia) of the Income Tax Act, 1961 despite the fact that there is no employer-employee relation between the labourers and the assessee

High Court Of Gujarat Pr.CIT vs. Swastik Construction Section 260A Asst. Year 2007-08 Harsha Devani & A.S. Supehia, JJ. Tax Appeal No. 828 of 2017 20th December, 2017 Counsel appeared: Kalpana K Raval, Adv., for the Appellant. HARSHA DEVANI, J: 1. The appellant revenue, by this appeal under section 260A of the Income Tax Act, 1961 …

Delhi H.C : the Assessing Officer (‘AO’) under Section 147/143(3) of the Act was set aside and the AO was directed to re-examine the assessment and pass the necessary orders after giving due opportunity to the Assessee

High Court Of Delhi Pr.CIT vs. Kaizen Products (P) Ltd. Section 260A Asst. Year 2009-10 S. Muralidhar & Prathiba M. Singh, JJ. ITA 466/2017 25th July, 2017 Counsel Appeared: Deepak Anand & Zoheb Hossain, Adv., for the Appellant. : Gautam Jain & Piyush Kumar Kamal, Adv., for the Respondent. ORDER: This is an appeal by the …

Karnataka H.C : The assessee failed to produce these transporters/Trade creditors before the Assessing Authority, despite the summons issued to them under Sections 131 and 133

High Court Of Karnataka Pr. CIT, (Central), Bengaluru vs. Ramgopal Minerals Section : 41(1) Assessment year 2010-2011 Dr. Vineet Kothari And Sreenivas Harish Kumar, JJ. IT Appeal No.100139 Of 2015 February 20, 2017 JUDGMENT Dr. Vineet Kothari, J. – The Revenue has filed this appeal U/S. 260A of the Income Tax Act, 1961 (for Short, ‘the …

S.C : the income tax appeal under Section 260A of the Income Tax Act, 1961 has been decided by the High Court without framing any substantial question of law. This, the appellant contends, is impermissible on the basis of several decisions of this Court including the one in “M.Janardhana Rao v. Jt. CIT” [2005] 142 Taxman 722

Supreme Court Of India Jai Hind Cycle Co. Ltd. vs. CIT-A.P. -1, Hyderabad Section 260A Ranjan Gogoi And Abhay Manohar Sapre, JJ. Civil Appeal No. 10235 Of 2016 October 21, 2016 ORDER 1. Leave granted. 2. The only point canvassed at the hearing is that the income tax appeal under Section 260A of the Income Tax …

Andhra Pradesh H.C : Whether an agricultural market committee constituted by the Government of Andhra Pradesh under section 4(1) of the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 (“the AMC Act”, for brevity), is an institution for charitable purpose

High Court Of Andhra Pradesh CIT vs. Agricultural Market Committee Section : 2(15) V.V.S. Rao And Ramesh Ranganathan, JJ. Income-Tax Tribunal Appeal Nos. 251, 315, 318, 319, 328, 333 And 335 Of 2008, 16 Of 2009, 54, 111, 112 And 113 Of 2010 March 1, 2011 JUDGMENT V. V. S. Rao, J. – Introduction 1. Whether …
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