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S. 143(2)(ii): Fact that case is selected for scrutiny under CASS does not mean s. 143(2) notice & assessment order are void for non-application of mind by AO
U.P. State Industrial Development Corp (UPSIDC) vs. DCIT
(2014) TaxCorp(LJ) 4094 (ITAT-LUCKNOW) · Section 143(2)(ii)
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S. 145: Even if assessee is following mercantile system, income cannot be assessed, on “real income” vs. “hypothetical income” theory, if its collection/ receipt is not certain
Maruti Securities Ltd vs. ACIT
(2014) TaxCorp(LJ) 4093 (ITAT-HYDERABAD) · Section 145
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S. 68: Purchases cannot be treated as “bogus” only on the ground that the suppliers are not traceable
CIT vs. Nangalia Fabrics Pvt. Ltd
(2014) TaxCorp(LJ) 4092 (HC-GUJARAT) · Section 68
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Deduction U/s. 80-IB(10) available on additional income offered u/s 132(4) in return filed u/s 153A
Malpani Estates Vs. ACIT
(2014) TaxCorp(LJ) 4091 (ITAT-PUNE) · Sections. 80-IB(10), 132(4), 153A
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For f indexation, date should be reckoned from the date from which the original owner held the property
ITO. Vs. Mrs. Bibi Siddiqua Husaini
(2014) TaxCorp(LJ) 4090 (ITAT-MUMBAI)
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Can High Court Interfere with discretion of Settlement Commission?
M/s. Vinay Wire & Poly Product Pvt. Ltd. And Anr Vs. Director General Of Central Excise And 2 Ors.
(2014) TaxCorp(LJ) 4089 (HC-ALLAHABAD)
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Whether the direction of the AO to the assessee to file fresh return within 15 days is violative the mandate u/s 158BC
LATE MR. JAWAHARLAL Vs. DCIT
(2014) TaxCorp(LJ) 4088 (ITAT-HYDERABAD) · Income tax - Sections 158BB, 158BC, 254
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Differential treatment cannot be meted out to another co-owner while making assessment of same property
ACIT. Vs. Shri Mahesh Chunilal Shah
(2014) TaxCorp(LJ) 4087 (ITAT-AHMEDABAD)
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SC explains scope of revisional power of High Courts
Hindustan Petroleum Corporation Ltd. Vs. Dilbahar Singh
(2014) TaxCorp(LJ) 4086 (SC)
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Assessee can maintain two separate portfolios, one for investment & other for business of dealing in shares
M/s. SMAA Trade Invest P. Ltd. Vs. CIT
(2014) TaxCorp(LJ) 4085 (ITAT-MUMBAI)
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Criminalisation of politics is an anathema to the sacredness of democracy : SC
Manoj Narula Vs. Union of India
(2014) TaxCorp(LJ) 4084 (SC)
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Revenue cannot recover demand to the extent of TDS deducted despite non payment by deductor
Smt. Anusuya Alva Vs. Deputy Commissioner Of Income Tax
(2014) TaxCorp(LJ) 4083 (HC-KARNATAKA)
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Assessee cannot be held liable for non payment of TDS by deductor
ACIT vs. Om Prakash Gattani
(2014) TaxCorp(LJ) 4082 (HC-GUJARAT)
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Assessee not required to pay tax to the extent to which it has been deducted from relevant income
Commissioner Of Income Tax Vs. Ranoli Investment Pvt. Ltd. & Ors.
(2014) TaxCorp(LJ) 4081 (HC-GUJARAT) · Section. 215
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Business loss can be set off against addition u/s. 68 or undisclosed income
M/s. K.R. Automobiles v/s ACIT
(2014) TaxCorp(LJ) 4080 (ITAT-AHMEDABAD) · Section. 68
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Coal blocks allocated since 1993 is illegal: SC
Manohar Lal Sharma Vs. The Principal Secretary & Ors.
(2014) TaxCorp(LJ) 4079 (SC)
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Purchases cannot be bogus for mere listing of supplier as hawala dealer by Vat authorities
Shri Rajeev G. Kalathil Vs. DCIT
(2014) TaxCorp(LJ) 4078 (ITAT-MUMBAI)
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Office/Clinic Of Professionals are Not Commercial Establishment – HC
Dr. Kavita Pravin Tilwani Vs. The State of Maharashtra & Others
(2014) TaxCorp(LJ) 4077 (HC-BOMBAY)
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Sec.138 of N.I.Act – Prosecution to be launched in Jurisdiction of court where cheque was dishonored- SC
Dashrath Rupsingh Rathod Vs. State of Maharashtra & Anr.
(2014) TaxCorp(LJ) 4076 (SC) · Section. 138
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Whether when the assessee acquires a running business of AMC which is the key income earning apparatus for the assessee, the AMCs are nothing but commercial rights to be categorised as 'business or commercial rights' for the purpose of Sec 32(1)(ii)
THYSSENKRUPP ELEVATOR INDIA PVT LTD. Vs. ACIT
(2014) TaxCorp(LJ) 4075 (ITAT-DELHI) · Income tax - Sections 32(1)(ii)
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