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S. 148 Reopening based on re-appreciation of same material on record not valid
Global Signal Cables (India) Pvt. Ltd. Vs. DCIT
(2014) TaxCorp(LJ) 4254 (HC-DELHI) · Section. 148
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Loss from a Business Activity cannot be disallowed for mere non mention of that Activity in Form 3CD
ACIT. Vs. Sh. Amarjeet Singh Sethi
(2014) TaxCorp(LJ) 4253 (ITAT-DELHI)
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Sec. 194A TDS not deductible on Hundi discount as it is not interest
DCIT. Vs. Shri Harnamsingh Kulbirsingh Maker
(2014) TaxCorp(LJ) 4252 (ITAT-MUMBAI) · Section. 194A
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In case of disclosure of material facts of during original assessment proceeding, AO cannot issue re-assessment notice u/s 148 of the Act to find nature of same
Oracle India Pvt. Ltd. Vs. DCIT.
(2014) TaxCorp(LJ) 4251 (HC-DELHI) · Section. 25.09.2014
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S. 80IC Assembling of Tools & Machinery for final product is equal to manufacturing process
CIT. Vs. M/s. Faith Biotech Pvt. Ltd.
(2014) TaxCorp(LJ) 4250 (HC-DELHI) · Section. 80IC
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Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey
ITO. Vs. M/s Indian & Overseas Trading Co.
(2014) TaxCorp(LJ) 4249 (ITAT-LUCKNOW) · Section. 271(1)(c)
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Expenses incurred between the dates of commencement of business to setting up of business are allowable
Carefour WC & C India Pvt. Ltd. Vs. DCIT
(2014) TaxCorp(LJ) 4248 (HC-DELHI)
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Share broker business commences on the date on which assessee filed application for registration with NSE
Elan Equity Services Pvt. Ltd. Vs. ITO
(2014) TaxCorp(LJ) 4247 (ITAT-DELHI)
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Penalty u/s 271C cannot be levied where assessee was under bonafide belief that TDS is not deductible
Sukhdev Singh Vs. The JCIT(TDS)
(2014) TaxCorp(LJ) 4246 (ITAT-CHANDIGARH) · Section. 271C
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S. 68 Addition based on mere report of Investigation Wing not sustainable
ITO. vs. Rakam Money Matters P. Ltd.
(2014) TaxCorp(LJ) 4245 (ITAT-DELHI) · Section. 68
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AO can make adjustment to profit if books are not in accordance with established accounting principles
Padinjarekara Agencies Pvt. Ltd. vs. ACIT
(2014) TaxCorp(LJ) 4244 (ITAT-COCHIN)
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No disallowance u/s 14A, where assessee have sufficient own funds for making investment
CIT. Vs. Torrent Power Ltd.
(2014) TaxCorp(LJ) 4243 (HC-GUJARAT) · Section. 14A
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Mere Non recording of detailed reason in Assessment Order do not justify the presumption that order been passed without application of mind
Munshi Mini Rice Mill vs. ITO
(2014) TaxCorp(LJ) 4242 (ITAT-KOLKATA) · Section. 143(3)
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Cash seized during search cannot be adjusted against advance-tax liability
DCIT. vs. Spaze Tower Pvt. Ltd.
(2014) TaxCorp(LJ) 4241 (ITAT-DELHI)
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AO can issue notice u/s 148 despite non expiry of time limit for issuing notice u/s 143(2)
Malwinder Singh Vs. ITO
(2014) TaxCorp(LJ) 4240 (ITAT-CHANDIGARH) · Section. 148, 143(2)
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Deemed dividend applies only where there is ‘actual payment’ & not on transaction in kind
Parag Desai v. Addl. CIT
(2014) TaxCorp(LJ) 4239 (ITAT-INDORE) · Section. 2(22)(e)
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Refund cannot be denied for failure on the part of Income Tax Department
Shanti Enterprise vs. ACIT
(2014) TaxCorp(LJ) 4238 (HC-GUJARAT)
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Payment of related Indian income tax by recipient foreign entity and disallowance for payment made without deduction of TDS
Mitsubishi Corporation India Pvt. Ltd. vs. DCIT
(2014) TaxCorp(LJ) 4237 (ITAT-DELHI)
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Penalty u/s 271(1)(c) cannot be levied for mere non acceptance of explanation furnished by the assessee
Shri Kirtibhai K. Shroff Vs. ITO
(2014) TaxCorp(LJ) 4236 (ITAT-AHMEDABAD) · Section. 271(1)(c)
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Validity of order u/s 263 on a issue on a issue on which CIT (A) has already decided in favour of Assessee
Tejpal Singh Kohli Vs. CIT
(2014) TaxCorp(LJ) 4235 (ITAT-DELHI) · Section. 263
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