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Mere calling for explanation / details is not sufficient; an assessment shall speak for itself. In other words, it shall contain all the reasons for the conclusion reached therein.
Kerala State Electricity Board vs ACIT
(2013) TaxCorp(LJ) 2246 (ITAT-COCHIN)
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Income Tax- Interest – Delay in refund - Whether interest is payable by the Revenue to the assessee if the aggregate of installments of Advance Tax OF TDS paid exceeds the assessed tax?"
Commissioner of Income Tax vs Gujarat Fluoro Chemicals
(2013) TaxCorp(LJ) 2245 (SC) · Income Tax Section 244A
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When there is debatable issue on principle questions it cannot be considered as error on phase of record which cannot be rectified u/s 154 of the Act.
Doddanavar Brothers (MO) vs Dy. Commissioner of Income Tax
(2013) TaxCorp(LJ) 2244 (ITAT-PANAJI) · Income Tax Section 143(3) r.w.s 153A, 80HHC
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Merely change of opinion, assessment cannot be re-opened u/s 147 of the Act.
Asst. Commissioner of Income-Tax vs Dukle Construction
(2013) TaxCorp(LJ) 2243 (ITAT-PANAJI) · Income Tax Section 147
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A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises cannot be considered as a residential house.
Smt Usharani Kalidindi, Sri K. Bala Vishnu Raju , Sri K. Bala Vishnu Raju vs ITO
(2013) TaxCorp(LJ) 2242 (ITAT-HYDERABAD) · Income Tax Section 54F
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54EC exemption - Investment in two F.Y
Income-tax Officer vs Ms. Rania Faleiro
(2013) TaxCorp(LJ) 2241 (ITAT-PANAJI) · Income Tax Section 54EC
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Non deduction of TDS on Medical Reimbursement based on bona fide estimate of taxable salary
The Assistant Commissioner of Income Tax (TDS) Vs. M/s. SAP Labs India Pvt. Ltd.
(2013) TaxCorp(LJ) 2240 (ITAT-BANGALORE)
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Income accrued must be considered from a realistic & practical angle – SC
Commissioner of Income Tax Versus M/s Excel Industries Ltd.
(2013) TaxCorp(LJ) 2239 (SC)
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AO is Duty bound to Assist tax payer in a reasonable way
Shri Paramjeet Singh Chhabra Vs Income Tax Officer 1(2)
(2013) TaxCorp(LJ) 2238 (ITAT-INDORE)
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Deduction U/s. 54F not allowable if constructed house are not habitable
Smt. Usharani Kalidindi vs. The Income Tax Officer
(2013) TaxCorp(LJ) 2237 (ITAT-HYDERABAD)
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ITAT recommends action against CA for professional misconduct to ICAI
Income-tax Officer vs. Shri Bhagwan Agarwal,
(2013) TaxCorp(LJ) 2236 (ITAT-AGRA)
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Disallowance cannot be made u/s 14A , if borrowed funds not been used for making investments
ACIT Vs. M/s J.V. Strips Ltd.
(2013) TaxCorp(LJ) 2235 (ITAT-DELHI)
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Shelcon Properties (P) Ltd vs JCIT(OSD)
(2013) TaxCorp(LJ) 2234 (ITAT-KOLKATA) · Income tax Section 139(1), 139(4), 80AC
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Vanshee Builders & Developers P. Ltd vs Income Tax Officer
(2013) TaxCorp(LJ) 2233 (ITAT-BANGALORE) · Income Tax Section 139(1), 139(4), 153A, 80AC
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Non-Residents Eligible For Lower Tax Rate On Capital Gain – HC
CAIRN UK HOLDINGS LIMITED Versus DIRECTOR OF INCOME-TAX
(2013) TaxCorp(LJ) 2232 (HC-DELHI)
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Expenses incurred to defend directors arrested under NDPS Act not allowable
Ms OPM International Pvt. Ltd. Vs. Dy. Commissioner of Income Tax, Range 2(2)
(2013) TaxCorp(LJ) 2231 (ITAT-MUMBAI)
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Amount paid to other charitable trust constitute valid application of income
Delhi State Aids Control V. ITO
(2013) TaxCorp(LJ) 2230 (ITAT-DELHI)
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Expenditure on expansion of share capital is capital expenditure irrespective of Expansion or creation of new assets
M/s. Mascon Technical Services Limited, Now known as B.T. System & Services Limited Vs. The Commissioner of Income Tax III, Chennai
(2013) TaxCorp(LJ) 2229 (HC-MADRAS)
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ITO , TDS vs Karnataka Power Transmission Corporation Ltd
(2013) TaxCorp(LJ) 2228 (ITAT-BANGALORE) · Income Tax Section 201(1A), 44AB
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CAIRN UK HOLDINGS LIMITED vs DIRECTOR OF INCOME-TAX
(2013) TaxCorp(LJ) 2227 (HC-DELHI) · Income Tax Section 48, 112(1)
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