-
Whether the approval u/s 80G can be denied merely on the basis that in the past for some period the assessee had not applied a certain portion of its income for the purpose of trust.
COMMISSIONER OF INCOME TAX Vs. SHREE GOVINDBHAI JETHALAL NATHAVANI CHARITABLE TRUST
(2014) TaxCorp(LJ) 4014 (HC-GUJARAT) · Income Tax - Section 80G(5)
-
Whether reassessment proceedings can be initiated merely at the instance of the objections raised by the audit party.
RAAJRATNA METAL INDUSTRIES LTD. Vs. ASSISTANT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4013 (HC-GUJARAT) · Income Tax - Section 147
-
Whether the authority has got power to subsequently satisfy itself about the activities of such trust or institutions as to whether it is genuine or not and whether the trust is being conducted in accordance with the objects of the trust.
COMMISSIONER OF INCOME TAX, COIMBATOR Vs R K DEIVENDRA NADAR TRUST
(2014) TaxCorp(LJ) 4012 (HC-MADRAS) · Income Tax - Sections 2(15), 12A, 12AA
-
Whether where an amendment has the effect of reducing a refund already made or increasing the liability of the deductor, the order under Section 154 passed by an income-tax authority shall be deemed to be a notice.
M/s PAGE INDUSTRIES LTD. Vs. UNION OF INDIA, THE DEPUTY COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX (TDS)
(2014) TaxCorp(LJ) 4011 (HC-KARNATAKA) · Income Tax - Sections 154, 156, 200, 200A
-
Whether the expenditure incurred in foreign currency on account of telecommunication expenses should be included in the total turnover for the purpose of computation of deduction u/s.10B.
M/s MPHASIS LTD., (FORMERLY KNOWN AS MPHASIS BFL LTD.) Vs. THE COMMISSIONER OF INCOME TAX, THE ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4010 (HC-KARNATAKA) · Income Tax - Sections 10A, 10B
-
Whether the expenses incurred in foreign currency for providing technical services outside India should be deducted from sales of software exports to arrive at the profits of business for the purpose of computing deduction u/s.80HHE.
M/s MOTOR INDUSTRIES CO LTD. Vs. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THE JOINT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4009 (HC-KARNATAKA) · Income Tax - Sections 80HHC, 80HHE
-
Fault or defect in the REP licence was not attributable to the assessee and they had not indulged in any offence or incurred any expenditure for the purpose which was prohibited by law. Sum of Rs.45 lakhs paid on a/c of RF is allowable expenditure
COMMISSIONER OF INCOME TAX Vs. M/s VIKAS CHEMICALS
(2014) TaxCorp(LJ) 4008 (HC-DELHI) · Income Tax – Section 37
-
Whether an application filed without the affidavit of service would be considered as infructuous.
COMMISSIONER OF INCOME TAX Vs. INDUS PLAST PVT LTD.
(2014) TaxCorp(LJ) 4007 (HC-ALLAHABAD) · Income Tax - Section 256(2)
-
Whether any further opportunity of paying penalty in installments can be allowed, when the assessee has defaulted in complying with the time schedule of the previous installments.
NARENDRA SHARMA Vs. COMMISSIONER OF INCOME TAX-II AND 2 ORS
(2014) TaxCorp(LJ) 4006 (HC-ALLAHABAD) · Income Tax - Sections 143(3), 271(1)(c)
-
Whether in case the assessment of an assessee remains unchallenged and for that sole reason acquired finality, there can be any question of refund of taxes paid.
P J BESSY Vs. INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, THE INCOME TAX OFFICER
(2014) TaxCorp(LJ) 4005 (HC-KERALA)
-
Whether the provisions of subsection (1) of section 150 would be applicable and the bar of limitation under section 149 would not be applicable in cases falling under clause (ii) of sub-section (3) of section 153 read with Explanation 2.
COMMISSIONER OF INCOME TAX Vs. PP ENGINEERING WORK
(2014) TaxCorp(LJ) 4004 (HC-DELHI) · Income Tax – Sections 68, 147,148, 149, 153, 150(1), 150(2)
-
Whether the High Court can entertain a petition against the original order, which has repeatedly been the subject matter of appeals before the Commissioner as well as the Tribunal.
PURSHOTAMDAS JAIN Vs. THE COMMISSIONER OF INCOME TAX, ASST COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4003 (HC-MADRAS) · Income Tax - Sections 158BC, 264
-
Whether in the business of software development, acquiring a licence on a specific date for distribution by company via satellite can be held to be the date on which the business has commenced.
DEPUTY COMMISSIONER OF INCOME TAX Vs. M/s TEKRITI SOFTWARE PVT LTD.
(2014) TaxCorp(LJ) 4002 (ITAT-DELHI) · Income Tax - Sections 143(2), 271(1)(c)
-
Whether amount advanced by the assessee which could not be recovered has to be treated as a business loss where the assessee lent this money to a stock broker who was a close finance associates, the money was advanced in the direct and proximate connection of the business and there was a nexus between business operation of the assessee and this loss.
INCOME TAX OFFICER Vs. SHRI UMA SHANKAR GOENKA
(2014) TaxCorp(LJ) 4001 (ITAT-KOLKATA) · Income Tax - Sections 143(3), 36(1)(vii), 36(2)
-
Whether the CIT(A) is justified in allowing the expenditure incurred for material consumed when the CIT(A) has given a finding that increase in material consumption has effected a corresponding increase in circulation revenue.
M/s SPR PUBLICATIONS PVT LTD. Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4000 (ITAT-HYDERABAD) · Income Tax - Sections 40(a)(ia), 143(3), 144
-
Whether the ex-parte assessment order by the CIT(A) was bad in law.
M/s HINDUSTAN FERRO & INDUSTRIES LTD. Vs. INCOME TAX OFFICER
(2014) TaxCorp(LJ) 3999 (ITAT-LUCKNOW) · Income Tax - Sections 41(1), 43B, 143(3)
-
Whether if it has been not revisited, the reasons recorded being supported by material, it would be a case of change of opinion.
TIVOLI INVESTMENT AND TRADING CO PVT LTD. Vs. DUPTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3998 (ITAT-MUMBAI) · Income Tax - Sections 24(a), 34(1)(b), 119(1)(b), 143(3), 147, 158A, 268A
-
80IC Benefits cannot be denied merely because audit report refers to 'rendering services of jobwork' as main business
DCIT Vs LEGACY FOODS PVT LTD
(2014) TaxCorp(LJ) 3997 (ITAT-DELHI) · 80IC
-
Charging of interest u/s 201(1A) from deductor is mandatory even if deductee pays its dues in time
AO(DAD)HAL DEFENCE ACCOUNTS DEPARTMENT AERONAUTICS LTD Vs DCIT
(2014) TaxCorp(LJ) 3996 (ITAT-LUCKNOW) · Income Tax Act, 1961 - 201(1A)
-
The Assessing Officer was also directed that in view of the proviso to section 92C(4) of the Act, the assessee would not be entitled to the deduction under section 10A, 10AA, 10B or Chapter VI-A of the Act.
DSM ANTI INFECTIVES INDIA LTD. Vs DCIT
(2014) TaxCorp(LJ) 3995 (ITAT-CHANDIGARH) · Income tax - Sections 10A, 10AA, 10B, 92C(4), 92CA(1) & (3), 143(3), 144C(13)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.