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Whether the assessee's case fall under the purview of section 253(6)(d) when the appeal was untenably connected with the assessment order, more particularly, with the total income computed by the AO.
CENTRE FOR RURAL STUDIES AND DEVELOPMENT Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3701 (ITAT-HYDERABAD) · Income Tax - Sections 12A, 12AA, 143(1), 143(3), 148, 234B, 253(6), 253(c), 253(6)(d)
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Whether when such investments are from internal accruals, even then some TP adjustment with respect to interest is required to be made.
M/s PRITHVI INFORMATION SOLUTIONS LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3686 (ITAT-HYDERABAD) · Income Tax - Sections 2(24)(x), 10A, 14A, 36(1)(va), 40(a), 43B, 115JB, 133(6), 143(3), 144C, 194C, 194I, 200
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Whether pro-rata rebate, given to the assessee on such cost of land, would be treated as a revenue receipt.
M/s K RAHEJA IT PARK (HYDERABAD) PVT LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3651 (ITAT-HYDERABAD)
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The TPO allowed the assessee working capital adjustment and on the basis of current year data, the TPO worked out the profit level indicator and proposed a transfer pricing adjustment against the assessee, under section 92CA.
HYUNDAI MOTORS INDIA ENGINEERING PVT LTD. Vs. DCIT
(2014) TaxCorp(LJ) 3637 (ITAT-HYDERABAD) · Income Tax - Sections 10A, 10B, 92CA, 133(6), 143(3), 144C(5), 234B, 234C
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The Arithmetic Mean PLI was determined at 25.23%, taking the Operating Cost of Rs.155.62 crores, Hence, made an adjustment of Rs.15,20,07,732 u/s 92CA.
CAPITAL IQ INFORMATION SYSTEMS INDIA PVT LTD. Vs. Addl CIT
(2014) TaxCorp(LJ) 3636 (ITAT-HYDERABAD) · Income Tax - Sections 43B, 92CA(3), 143(3), 144(C)(5)
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Whether allowing deduction of 1% towards risk profile uniformly can be adopted as a norm when profile of each assessee differs depending on its own business activity when compared to that of the comparable company
EXCELLENCE DATA RESEARCH PVT LTD. VS. ITO
(2014) TaxCorp(LJ) 3635 (ITAT-HYDERABAD) · Income Tax – Sections 10A, 92B, 92CA
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Whether the alternative claim for deduction u/s 10A can be disallowed on the mere non- submission of accountant's report u/s 10A(5), when such claim was yet to be duly verified by the Department.
M/s WISSEN INFOTECH PVT LTD. Vs. INCOME TAX OFFICER WARD 3(2)
(2014) TaxCorp(LJ) 3628 (ITAT-HYDERABAD) · Income Tax - Sections 10A(5), 10A & B, 143(3)
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Whether merely because one of the objects of the assessee is to extend its activities beyond India, the DIT(E) can step into the shoes of Assessing Officer and deny registration u/s 12A
GEORGE INSTITUTE FOR GLOBAL HEALTH Vs. DIT
(2014) TaxCorp(LJ) 3606 (ITAT-HYDERABAD) · Income Tax - Sections 2(15), 11(5), 12A, 25, 80G
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Whether when the ALP determined is within the range of PLI of the assessee, the question of risk adjustment becomes academic
M/s CONEXANT SYSTEMS PVT LTD. Vs. ITO
(2014) TaxCorp(LJ) 3605 (ITAT-HYDERABAD) · Income tax - Sections 10A, 40(a)(ia), 92CA(1) & (3)
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Whether when an issue stands decided with respect to an earlier AY, the Revenue can agitate the same again based on a ruling which has already been reversed by the Apex Court.
M/s PRYSMIAN CAVI ESISTEMI SRL Vs. ACIT
(2014) TaxCorp(LJ) 3597 (ITAT-HYDERABAD) · Income Tax - Sections 143(3), 147, 148, 263
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Whether in such a case, the authorized officer could not ask for extension of time for holding the documents beyond the prescribed period.
SHRI K NARENDRA REDDY Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3575 (ITAT-HYDERABAD) · Income Tax - Sections 133A, 143(3), 194A, 194C, 201(1) & (1A)
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Whether when there is a pending suit for recovery of advance and interest thereon filed by the assessee, the CIT(C) cannot assume jurisdiction under section 263 that higher amount should be considered for levy of interest.
M/s SURASA GREEN LANDS (P) LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3566 (ITAT-HYDERABAD) · Income Tax - Sections 143(3), 263
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Whether assessee is bound to furnish completion certificate for claiming deduction u/s 80IB(10) where the housing project of the assessee was approved prior to insertion of Explanation – (ii) to clause (a) of section 80IB(10).
INCOME TAX OFFICER Vs. M/s KURA HOMES PVT LTD.
(2014) TaxCorp(LJ) 3556 (ITAT-HYDERABAD) · Income Tax - Sections 80IB(10), 143(1), 147, 148
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In this appeal, assessee has raised various grounds. One on the issue of T.P. adjustments made. Another was on levy of interest under section 234B which was statutory in nature. Lastly was the initiation of penalty proceedings.
KIRBY BUILDING SYSTEMS INDIA LTD. Vs ADDL. CIT
(2014) TaxCorp(LJ) 3524 (ITAT-HYDERABAD) · Income Tax - Sections 37(1), 43B, 92CA, 143(3), 144C, 234B, 234D, 271(1)(c)
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Income Tax - Section 115WB(1)(c)
ANDHRA BANK Vs DCIT
(2014) TaxCorp(LJ) 3503 (ITAT-HYDERABAD) · Income Tax - Section 115WB(1)(c)
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Income Tax - Sections 50C, 68, 69, 143(3)
RAVI SARAFF Vs ITO
(2014) TaxCorp(LJ) 3501 (ITAT-HYDERABAD) · Income Tax - Sections 50C, 68, 69, 143(3)
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Whether reopening of assessment is justified where neither in the reasons recorded nor anywhere in the assessment order there was any allegation by the AO that the assessee had not disclosed truly and fully all material facts necessary for its assessment.
DEPUTY COMMISSIONER OF INCOME TAX Vs. M/s QUALITY CARE INDIA LTD.
(2014) TaxCorp(LJ) 3461 (ITAT-HYDERABAD) · Income Tax - Sections 143(3), 147, 148, 153A
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Relationship between a hospital and employee depend on terms of contract between them to determine 192 or 194J applicability
M/s Ravindranath GE Medical Associates Pvt. Ltd. Vs. DCIT.
(2014) TaxCorp(LJ) 3429 (ITAT-HYDERABAD)
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Section 54F relief remains despite commercial use of residential house
N. Revathi Vs. ITO
(2014) TaxCorp(LJ) 3386 (ITAT-HYDERABAD) · Section 54F
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Amended to S. 94(7) w.e.f. 1-4-2005 would apply prospectively w.e.f A.Y 2005-06, not be applicable to A.Y 2004-05
Era Software Systems P. Ltd vs DCIT
(2014) TaxCorp(LJ) 3366 (ITAT-HYDERABAD)
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