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SC - Supreme Court strikes down National Tax Tribunal
MADRAS BAR ASSOCIATION Vs UoI
(2014) TaxCorp(LJ) 4174 (SC)
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HC – Taxability of amount received on compulsory warranty and servicing obligations
COMMISSIONER OF INCOME TAX-X Vs SMT PARAMJEET LUTHRA
(2014) TaxCorp(LJ) 4173 (HC-DELHI) · Income Tax - Sections 37 & 68
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ITAT- Income from investing money with sister concerns not in relation to main object, taxable as “other sources”
Grewal Export Pvt. Ltd. vs ACIT
(2014) TaxCorp(LJ) 4172 (ITAT-MUMBAI)
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ITAT - Money laundering through shell companies and share capital - 263 order upheld
M/s. Bisakha Sales Pvt. Ltd. V. CIT
(2014) TaxCorp(LJ) 4171 (ITAT-KOLKATA) · 263 r/w 68
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S. 80-IB(10)(d): Limit on extent of commercial area of housing project inserted w.e.f. 1.4.2005 does not apply to projects approved before that date
CIT. vs. M/s Happy Home Enterprises
(2014) TaxCorp(LJ) 4170 (HC-BOMBAY) · Section 80-IB(10)(d)
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ITAT explains how to serve Proper Notice by Post & affixtures
Shri Sanjay Badani Vs. DCIT
(2014) TaxCorp(LJ) 4169 (ITAT-MUMBAI)
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B/F unabsorbed depreciation can be set off against Unexplained Income U/s. 68
ACIT Vs. M/s. Shree Raghupati Fibres Pvt. Ltd.
(2014) TaxCorp(LJ) 4168 (ITAT-AHMEDABAD) · Section 68
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Reference u/s 142A is exclusive prerogative of AO
Dr. G. Premalatha vs. The Joint CIT
(2014) TaxCorp(LJ) 4167 (ITAT-HYDERABAD) · Section 142A
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Reopening of assessment Beyond a period of 4 years without Approval of Joint Commissioner not valid
Dr. Neeta Rajan Modi vs. ITO
(2014) TaxCorp(LJ) 4166 (ITAT-MUMBAI)
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In absence of Tax Advantage and Huge Loss , Penalty not leviable
CIT vs. M/s. Garware Chemicals Ltd.
(2014) TaxCorp(LJ) 4165 (HC-BOMBAY)
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Capital expenditure/ revenue expenditure – No reassessment in subsequent years – Reassessment quashed
DCIT v. India Infoline Insurance Services Pvt. Ltd.
(2014) TaxCorp(LJ) 4164 (ITAT-MUMBAI)
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Reopening based on information received from Investigation Wing, without application of mind not sustainable
ITO Vs. M/s Comero Leasing & Financial
(2014) TaxCorp(LJ) 4163 (ITAT-DELHI)
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Information from investigation wing is only a prima-facie material and not conclusive
DCIT v/s Heminder Kumari
(2014) TaxCorp(LJ) 4162 (ITAT-DELHI)
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Contempt of Court for non-working of AC in Court room
State Of U.P. Vs. Mr. A.K. Mukherjee H.J.S., Senior Registrar
(2014) TaxCorp(LJ) 4161 (HC-ALLAHABAD)
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Reassessment based on Suspicious/ Hawala purchases – Disposal of objections should be based on recorded reasons
M/s Pransukhlal Bros. v. ITO
(2014) TaxCorp(LJ) 4160 (HC-BOMBAY)
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Reasonable remuneration paid to secretary of trust, who is also a trustee is allowable
PNR Society for Relief & Rehabilitation of the Disabled Trust Vs. DDIT
(2014) TaxCorp(LJ) 4159 (ITAT-AHMEDABAD)
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CA held guilty of professional misconduct for filing bogus form with ROC
Council of the Institute of Chartered Accountants of India Vs. Ved Prakash Verma
(2014) TaxCorp(LJ) 4158 (HC-DELHI)
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Section 69- Addition for cash deposited in bank after long period of withdrawal not justified
ITO Vs. Mrs. Deepali Sehgal
(2014) TaxCorp(LJ) 4157 (ITAT-DELHI) · Section 69
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Mere Change in Allotted flat without determining any consideration is not transfer
ITO Vs. Smt. Tripta Shahani
(2014) TaxCorp(LJ) 4156 (ITAT-LUCKNOW)
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Place of Removal: In Case Of Tariff Value U/s. 3 & Valuation U/s. 4(A)
Ultratech Cement Ltd. vs. CCE
(2014) TaxCorp(LJ) 4155 (HC-CHHATTISGARH) · Section 4(A)
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