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Whether interest earned on account of loan and advances made to a joint venture company could be claimed as deduction.
DSM ANTI INFECTIVES INDIA LTD. Vs. Addl. CIT
(2014) TaxCorp(LJ) 3994 (ITAT-CHANDIGARH) · Income tax – Sections 14A, 36(i)(iii), 37, 80HHC, 92C, 143(3), 144C(1), 234A, 234B, 234C, 271(1)(c)
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Whether before determining the nature of expenditure incurred towards modernization and replacement of machinery, the impact of such replaced materials on the productivity has to be assessed
CIT. Vs. PRABHU SPINNING MILLS PVT LTD.
(2014) TaxCorp(LJ) 3993 (HC-MADRAS) · Income Tax – Sections 31, 37
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Whether TDS u/s 194-C is to be deducted on vehicle hire charges taken for fixed tenure and exclusive usage by the assessee
CIT. Vs. FRESSSCALE SEMICONDUCTOR INDIA PVT. LTD.
(2014) TaxCorp(LJ) 3992 (HC-ALLAHABAD) · Income Tax - Sections 43(3), 194C, 194I, 260A
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Whether the assessee can claim award of cost against judicial/quasi judicial orders
PARKAR MEDICAL FOUNDATION Vs. DCIT
(2014) TaxCorp(LJ) 3991 (ITAT-PUNE) · Income Tax - Sections 11, 13(1)(c), 143(1), 143(3), 148, 254(2B), 263
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Whether the amendment made vide Finance Act, 2010 in Sec 40(a)(ia) providing for non-disallowance if the TDS is paid before the due date for filing of return u/s 139(1), is retrospective in nature
INDO STOSEC PVT LTD. Vs.ITO
(2014) TaxCorp(LJ) 3990 (ITAT-MUMBAI) · Income tax – Sections 10(38), 40(a)(ia), 111A, 115JB, 139(1)
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Whether sales tax concessions offered by the State in lieu of setting up manufacturing facility in a notified backward area are necessarily capital receipt.
JOHNSON MATTHEY INDIA PVT LTD. Vs. Addl. CIT
(2014) TaxCorp(LJ) 3989 (ITAT-DELHI) · Income Tax - Sections 28 (iv), 234B, 234D, 250
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Whether there is any prohibition u/s 80P not to allow deduction to such co-operative societies in respect of business relating to its members
ITO. Vs. GOKAK VIVIDH UDDESHAGALA SOUHARD SAHAKARI NIYAMIT
(2014) TaxCorp(LJ) 3988 (ITAT-PANAJI) · Income Tax - Sections 80P(2)(a)(i), 80P(4)
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No absolute right of an Advocate to have appearance in any Court – Gujarat HC
Vasava Narpat Sinh, (Advocate) & Anr Vs. Registrar Gujarat High Court & Ors.
(2014) TaxCorp(LJ) 3987 (HC-GUJARAT)
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DC of Customs threatens CIC judges
Shri P. Balachandar Vs. The Dy. Commissioner (Enquiry) (Central Information Commission)
(2014) TaxCorp(LJ) 3986 (CIC)
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CAG’s Appointment – Delhi High Court Judgment
N GOPALASWAMI & ORS Vs. THE UNION OF INDIA & ANR
(2014) TaxCorp(LJ) 3985 (HC-DELHI)
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Whether assessee is required to prove direct nexus between the AMP expenditure and credit notes
M/s MOTOROLA SOLUTIONS INDIA PVT LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3984 (ITAT-DELHI) · Income tax - Sections 10A, 10B, 92C(3), 92CA(1) & (2), 92D, 234D, 271(1)(c)
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Whether when the assessee company takes over the industrial unit of its non-resident parent under an scheme of amalgamation, it is entitled to claim depreciation on the written down value of the fixed assets of the unit taken over by the assessee
RHONE-POULENC INDIA LTD. Vs CIT
(2014) TaxCorp(LJ) 3983 (HC-BOMBAY) · Income Tax - Sections 32, 34, 43, 256(1)
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Whether in case the amount has been invested by the assessee for purchase of the property, however, the legal title in the said property was not transferred to the assessee within a period of two years from the date of sale of the first property, exemption u/s 54 would be denied.
CIT. Vs. KULDEEP SINGH
(2014) TaxCorp(LJ) 3982 (HC-DELHI) · Income Tax - Section 54
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Whether when royalty is paid towards licence fee for manufacture and sale of products using the technical knowhow supplied by the foreign company, it is to be construed as revenue expenditure
CIT. Vs. HITECH ARAI LTD.
(2014) TaxCorp(LJ) 3981 (HC-MADRAS) · Income Tax - Sections 9(vii), 35AB, 37, 80HHC, 143
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Whether TDS obligation arises u/s 194-I or 194C in this case - 194C, rules ITAT
CIT (TDS) Vs. U.P.S.R.T.C.
(2014) TaxCorp(LJ) 3980 (HC-ALLAHABAD) · Income Tax – Sections 43(3), 194C, 194I, CBDT Circular no 681 of 1994
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Whether When the contract between the assessee and the contractor is for providing pick up and drop facilities to the employees of the assessee company, it attracts provisions of Sec 194I
CIT. (TDS) Vs. M/s BHARAT ELECTRONICS LTD.
(2014) TaxCorp(LJ) 3979 (HC-ALLAHABAD) · Income Tax - Sections 194C, 194I, 201(1A), 260
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Whether an exporter is eligible to claim deduction u/s 80HHC for deemed credit under CENVAT Incentive Scheme
CIT Vs M/s VALIANT GLASS WORKS PVT. LTD.
(2014) TaxCorp(LJ) 3978 (HC-BOMBAY) · Income Tax - Sections 28(iiia), 28(iiic), 80HHC, 143(3), 260A
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Whether when the Director of the assessee company buys and sells the property to the company at a price and later to improve the cash position of the company the assessee sells back the same to the Director at a loss, such a transaction is to be construed as a profit-reducing device.
KANAKLAXMI INVESTMENT PVT. LTD. Vs. DCIT
(2014) TaxCorp(LJ) 3977 (ITAT-MUMBAI) · Income Tax - Section 143(3)
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Whether in case an assessee has surrendered substantial income u/s 132(4) and paid the taxes thereon being part of the total surrender, provisions of penalty u/s 271AAA would automatically come into play.
ACIT. Vs. SUSHIL KUMAR GUPTA
(2014) TaxCorp(LJ) 3976 (ITAT-DELHI) · Income Tax - Sections 132, 142(1), 143(2), 158(1)(b), 271AAA
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Whether when the AO has accepted the rectified PAN furnished by the assessee even then diallowance u/s 40(a)(ia) is warranted
VIJAY SIDDHRAJ BASHTE Vs. ADDL. CIT
(2014) TaxCorp(LJ) 3975 (ITAT-PUNE) · Income Tax - Sections 40(a)(ia), 104C, 194C, 206AA(6)
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