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Whether in case an assessee, under compelling circumstances, had accepted cash loan no penalty need be levied by invoking the provisions of Section 273-B.
DIRECTOR OF INCOME TAX (E) Vs. M/s YOUNG MEN CHRISTIAN ASSOCIATION
(2014) TaxCorp(LJ) 3632 (HC-MADRAS) · Income Tax - Sections 68, 269SS, 269T, 271D, 271E, 273B
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Whether the said income would be considered as arising from banking business, and therefore, liable for exemption u/s 80P
PRIME CO-OP BANK LTD. Vs. INCOME TAX OFFICER AND 1
(2014) TaxCorp(LJ) 3631 (HC-GUJARAT) · Income Tax - Sections 80P, 264
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Whether when the Tribunal has recorded that the assessee did furnish all the information required by the AO, in such a case, initiating reassessment after four years is sustainable in law.
COMMISSIONER OF INCOME TAX-I Vs. ASIAN TUBES LTD.
(2014) TaxCorp(LJ) 3630 (HC-GUJARAT) · Income tax - Sections 143(3), 147, 148
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Whether in order to claim deduction u/s 36, in addition to writing off in Profit & Loss account, an assessee has to prove its authenticity also.
UHDE INDIA PVT LTD. Vs. ADDL COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3629 (ITAT-MUMBAI) · Income Tax – Sections 143(3), 154, 234B, 254(1)
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Whether the alternative claim for deduction u/s 10A can be disallowed on the mere non- submission of accountant's report u/s 10A(5), when such claim was yet to be duly verified by the Department.
M/s WISSEN INFOTECH PVT LTD. Vs. INCOME TAX OFFICER WARD 3(2)
(2014) TaxCorp(LJ) 3628 (ITAT-HYDERABAD) · Income Tax - Sections 10A(5), 10A & B, 143(3)
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Whereas, the Tribunal confirmed that no deduction for depreciation allowance or other administrative expenditure should be allowed.
ROLTA HOLDING AND FINANCE CORPORATION LTD. Vs. DCIT
(2014) TaxCorp(LJ) 3627 (ITAT-MUMBAI) · Income Tax - Sections 24(a), 254(1) & (2)
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The assessee, later dropped proceedings in respect of fringe benefit tax and interest claimed under section 36(1)(iii). The assessee challenged only three out of four issues in this appeal.
SOBHA DEVELOPERS LTD. Vs. CIT
(2014) TaxCorp(LJ) 3626 (ITAT-BANGALORE) · Income Tax - Sections 36(1)(iii), 40(a)(ia), 80IB(10), 143(1), 263
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HC grants exemption U/s. 54F on construction of new house after demolishing of old one
CIT. Vs. Ashok Kumar Ralhan
(2014) TaxCorp(LJ) 3625 (HC-DELHI) · Section. 54F
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ITAT deletes Addition for unexplained cash credit in the form of Share Capital & Share Premium
ACIT. Vs. M/s Bahubali Dyes Limited
(2014) TaxCorp(LJ) 3624 (ITAT-DELHI)
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For imposition of Penalty U/s. 271(1)(c) in Assessment U/s. 153A, original return of income filed u/s 139 cannot be considered
Pawan Kumar Gupta Vs. ACIT
(2014) TaxCorp(LJ) 3623 (ITAT-DELHI) · Sections. 271(1)(c), 153A, 139
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Whether initiation of re-assessment proceedings can be valid in law when the AO has not attributed any failure on the part of the assessee
DIVERSEY INDIA PVT LTD. Vs. DCIT
(2014) TaxCorp(LJ) 3622 (ITAT-MUMBAI) · Income Tax - Sections 43B, 143(3), 147, 148
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Whether, for the purpose of Sec 37(2A) relating to refreshment expenses incurred on employees at work, a hotel can be a place of work
SANDVIK ASIA LTD. Vs. CIT
(2014) TaxCorp(LJ) 3621 (HC-BOMBAY) · Income Tax - Sections 37(2A), 80V, 256(1)
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Whether in case debtors have considered themselves as unable to pay their debts, the provisions of section 41(1) would still apply.
COMMISSIONER OF INCOME TAX Vs. M/s SRI KAMAKSHI FOODS PRODUCTS PVT LTD.
(2014) TaxCorp(LJ) 3620 (HC-AP) · Income Tax - Sections 41(1), 271(1)(c)
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Whether a lessee can be treated as the owner of the leased property where the individual remained as owner of the property for a fairly long period and the lessee was conferred with the right to sublease the property or to do certain activities, depending on the terms of agreement between the parties.
COMMISSIONER OF INCOME TAX, AP-I Vs. SMT S PREMALATHA
(2014) TaxCorp(LJ) 3619 (HC-AP) · Income Tax – Section 32(1A)
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Whether if the Tribunal applied its mind and thereafter, passed the order after considering the submissions of the parties, it can be said that the order passed has no legs to stand on.
SHYAM BIDI WORKS Vs. THE COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3618 (HC-ALLAHABAD) · Income Tax - Sections 143(3), 145(2)
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Whether expenses incurred in foreign currency on telecommunication charges and providing technical services outside India should be excluded from the total turnover for the purpose of computation of deduction u/s 10A.
COMMISSIONER OF INCOME TAX-2 Vs. TECH MAHINDRA LTD.
(2014) TaxCorp(LJ) 3617 (HC-BOMBAY) · Income Tax - Section 10A
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Whether on request of the assessee, matter can be remitted to the AO to consider the exact unutilized FSI and exact calculation with respect to the unutilized FSI where the finding recorded by the AO with respect to the total permissible FSI available for construction; the FSI utilized by the assessee and the FSI unutilized by the assessee was on appreciation of evidence and the same was never disputed by the assessee.
COMMISSIONER OF INCOME TAX-I Vs. DESAI DEVELOPERS
(2014) TaxCorp(LJ) 3616 (HC-GUJARAT) · Income Tax – Sections 40a(ia), 80IB(10)
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Whether assessee is entitled to deduction under Section 80IA where while claiming deduction under Section 80HHC, the assessee itself claimed that Central Excise Duty set off is export incentive by way of duty drawback.
ADCI DYE CHEM P LTD. Vs. DY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3615 (HC-GUJARAT) · Income Tax - Sections 80IA, 80HHC
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Whether in case the AO has not at all considered these aspects and not complied with the directions of the ITAT while giving effect to their order, said order has to be remanded again.
COMMISSIONER OF INCOME TAX Vs. DHANANI CYCLE VALVE
(2014) TaxCorp(LJ) 3614 (HC-GUJARAT)
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Whether in case the issue of allowance of deduction u/s 80HHC is a debatable one on which two opinions are possible, its allowance could amount to concealment of income. Whether in such a case penalty u/s 271(1)(c) can be imposed.
COMMISSIONER OF INCOME TAX-II Vs. MADHUSUDAN INDUSTRIES LTD.
(2014) TaxCorp(LJ) 3613 (HC-GUJARAT) · Income Tax - Sections 80HHC, 271(1)(c)
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