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HC –Interim stay granted on Clause 7 of CBDT notification (Levy of Interest u/s 234A) dated Sept 26, 2014
All India Federation of Tax Practitioner vs. CBDT
(2014) TaxCorp(LJ) 4625 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=4223&Category=Landmark&CategoryType=Zip
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HC - Gains from sale of CCDs in JV by foreign partner to Indian partner under exit option not "interest" u/s 2(28A) but "capital gains"
Zaheer Mauritius v. Director of Income-tax (International Taxation) –II
(2014) TaxCorp(LJ) 4624 (HC-DELHI) · http://taxcorp.in/FileOpenINTL.aspx?ID=7411&Category=INTLDecisions&CategoryType=Zip
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HC - Franchise fee revenue in nature; SC Decision in Southern Switchgear Ltd. distinguished
The Commissioner of Income Tax-II Versus Jubilant Foodwork Pvt. Ltd.
(2014) TaxCorp(LJ) 4623 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57876&Category=Judgment&CategoryType=Zip
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HC - Five independent flats treated as single unit for the purpose of exemption u/s 54F
Commissioner of Income Tax Versus Smt. VR. Karpagam
(2014) TaxCorp(LJ) 4622 (HC-MADRAS) · http://taxcorp.in/FileOpenDT.aspx?ID=57982&Category=Judgment&CategoryType=Zip
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HC – Entitlement of assessee to be paid interest on interest
COMMISSIONER OF INCOME TAX-II Vs SIRPUR PAPER MILLS LTD
(2014) TaxCorp(LJ) 4621 (HC-AP) · http://taxcorp.in/FileOpenDT.aspx?ID=58378&Category=Judgment&CategoryType=Zip
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HC - Effective date for set up of business in BPO industry; Distinction between “setting up of business” and “commencement of business”
OMNIGLOBE INFORMATION TECH INDIA PVT LTD Vs COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4620 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=57978&Category=Judgment&CategoryType=Zip
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HC - Educational institution - Testsfor granting exemption u/s 10(23C)(vi)
Simpkins School Versus Director General of Income Tax (Investigation) And Others
(2014) TaxCorp(LJ) 4619 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=57839&Category=Judgment&CategoryType=Zip
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HC - Applicability of Transfer Pricing provisions in case of issue of shares
Shell India Markets (P.) Ltd. v. Assistant Commissioner of Income-tax, LTU
(2014) TaxCorp(LJ) 4618 (HC-BOMBAY) · http://taxcorp.in/FileOpenINTL.aspx?ID=7627&Category=INTLDecisions&CategoryType=Zip
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HC - Damages received by way of settlement in a class suit is capital receipt or revenue receipt
BERNSTEIN LITOWITZ BERGER AND GROSSMANN LLP Vs UoI
(2014) TaxCorp(LJ) 4617 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=58315&Category=Judgment&CategoryType=Zip
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HC -TDS credit for salary allowed even if employer has not uploaded the same in the Department's system
SRI JOHN MATHEWS, TRIPUNITHURA, M/s LOTS SHIPPING LTD Vs THE INCOME TAX OFFICER, ERNAKULAM THE CENTRAL BOARD OF DIRECT TAXES
(2014) TaxCorp(LJ) 4616 (HC-KERALA) · http://taxcorp.in/FileOpenDT.aspx?ID=57972&Category=Judgment&CategoryType=Zip
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S. 220(6): Law laid down on the guidelines that have to be followed while considering a stay application
Slum Rehabilitation Authority vs. DDIT
(2014) TaxCorp(LJ) 4615 (HC-BOMBAY) · Section 220(6)
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S. 147: A writ petition is not like an appeal where the assessee has a statutory right to require the Court to entertain the challenge. A writ will be maintained only if the notice is clearly without jurisdiction & not otherwise
Nickunj Eximp Enterprises Pvt. Ltd vs. ACIT
(2014) TaxCorp(LJ) 4614 (HC-BOMBAY) · Section 147
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S. 220(6): Parameters to be considered in deciding a stay application laid down
Mumbai Metropolitan Region Development Authority vs. DDIT
(2014) TaxCorp(LJ) 4613 (HC-BOMBAY) · Section 220(6)
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HC - Creation of capital by NRI gifts; natural love and affection; occasion to make such gifts and financial capacity of the donor is must
Commissioner of Income-tax Versus Narinder Kumar Sekhri, ChamanLalSekhri and SubhashChander
(2014) TaxCorp(LJ) 4612 (HC-P&H) · http://taxcorp.in/FileOpenDT.aspx?ID=4020&Category=Landmark&CategoryType=Zip
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S. 147/ 150(1): A "finding" is one that is necessary for the disposal of an appeal in respect of an assessment of a particular year
Eskay K’n’ IT (India) Ltd vs. DCIT
(2014) TaxCorp(LJ) 4611 (HC-BOMBAY) · Section 147, 150(1)
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S. 119(2)(b): The expression 'genuine hardship' should be construed liberally, particularly in matters of entertaining of applications seeking condonation of delay.
Artist Tree Pvt. Ltd vs. CBDT
(2014) TaxCorp(LJ) 4610 (HC-BOMBAY) · Section 119(2)(b)
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S. 147: The words “failure to disclose material facts" is not a magician's mantra & the failure to use those words will not by itself oust jurisdiction to reassess if the reasons as a whole implies a failure to disclose material facts
Allanasons Limited vs. DCIT
(2014) TaxCorp(LJ) 4609 (HC-BOMBAY) · Section 147
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HC –Amount received with respect tocompulsory warranty and servicing obligationscannot be taxed in one year
COMMISSIONER OF INCOME TAX-X Vs SMT PARAMJEET LUTHRA
(2014) TaxCorp(LJ) 4608 (HC-DELHI) · http://taxcorp.in/FileOpenDT.aspx?ID=4173&Category=Landmark&CategoryType=Zip
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S. 2(15)/ 11: Entire law on what is "charitable purpose" and scope of Proviso inserted by Finance (No.2) Act 2009 w.r.e.f. 01.04.2009 explained
Indian Chamber of Commerce vs. ITO
(2014) TaxCorp(LJ) 4607 (ITAT-KOLKATA) · Sections 2(15), 11
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HC –Dominant Nature of bus hiring contract being service; TDS u/s 194C applicable
CIT vs Apeejay School
(2014) TaxCorp(LJ) 4606 (HC-ALLAHABAD) · http://taxcorp.in/FileOpenDT.aspx?ID=4025&Category=Landmark&CategoryType=Zip
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