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HC prohibits Non advocates from appearing before VAT Authorities
Tax Lawyers Association Lko. Throu General Secy. & Anr. Vs. State Of U.P.Thru. Prin. Secy. Tax & Registration U.P. Lko. & Ors
(2014) TaxCorp(LJ) 3680 (HC-ALLAHABAD)
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The discretionary and equitable jurisdiction under Article 226 of the Constitution of India is, therefore, not available to question the order passed.
COMMISSIONER OF INCOME TAX Vs. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL
(2014) TaxCorp(LJ) 3679 (HC-BOMBAY) · Income Tax - Section 154(1A)
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Whether when the assessee has paid advance tax in certain financial years but chooses not to file returns for many years, the income of the years for which no returns were filed, partakes the character of undisclosed income
THE COMMISSIONER OF INCOME TAX, AP-II Vs. MR VIMAL CHAND JAIN
(2014) TaxCorp(LJ) 3678 (HC-AP)
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Whether the disallowance under rule 6D should be computed with reference to the total travel expenditure incurred by an employee or other persons during the entire year and not with reference to the expenditure incurred during each trip separately.
COMMISSIONER OF INCOME TAX Vs. M/s MAFATLAL DYES AND CHEMICALS LTD.
(2014) TaxCorp(LJ) 3677 (HC-BOMBAY) · Income Tax - Sections 37(3), 40A(8), 256(1)
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Whether the mere fact that it may finally be concluded that the appeal is not maintainable, would not prior to such a finding, lead to a conclusion that no appeal was pending.
AVANTIKA PRARAP SINH MORARJI Vs. THE COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3676 (HC-BOMBAY) · Income Tax - Section - 95(i)(c)
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Whether reopening of assessment is based on mere change of opinion where a query had been raised with regard to a particular issue and the Assessing Officer had duly applied his mind to the queries raised and taken a view on the matter.
ARONI COMMERCIALS LTD. Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3675 (HC-BOMBAY) · Income Tax – Sections 143(3), 147, 148
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Whether in case, no TDS was deducted on the same, the employee can be held responsible for the same.
SRI V VENKAT REDDY AND OTHERS Vs. THE CHIEF COMMISSIONER OF INCOME TAX AND OTHERS
(2014) TaxCorp(LJ) 3674 (HC-AP) · Income Tax - Section 10(10C)
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Whether in case bonds were not available till the last date for investment, capital gain exemption u/s 54EC can be granted to the assessee beyond the period of 6 months.
THE COMMISSIONER OF INCOME TAX Vs. AKBAR ALI DHALA
(2014) TaxCorp(LJ) 3673 (HC-MADRAS) · Income Tax - Section 54EC
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Whether penalty proceedings concluded beyond three years from the date of detection of the offence is sustainable and where no extension was granted by the Deputy Commissioner.
BALASO KAKASO NIKAM ALIAS BALU SAIT Vs. THE DIRECTOR GENERAL OF INCOME TAX (INV)
(2014) TaxCorp(LJ) 3672 (HC-KERALA) · Income tax - Section 67
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ITAT - Once DRP confirm’ s TPO’s action, Revenue cannot appeal against DRP order
DCIT vs. Rolls Royce Marine India Pvt. Ltd.
(2014) TaxCorp(LJ) 3671 (ITAT-MUMBAI) · Section 144C
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Whether payment made in respect to franchise fees is capital in nature, when no transfer of ownership with respect to the process and the know-how under the agreement has taken place in favour of the assessee.
ACIT. Vs. JUBILANT FOODWORKS LTD.
(2014) TaxCorp(LJ) 3670 (ITAT-DELHI) · Income Tax - Sections 143(3), 154, 254
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Whether when the AO himself accepted that income of only the assessee is to be assessed in his hands and not the income of family members, a different view can still be taken in the second assessment order in the absence any material evidence
RAM KUMAR Vs. ACIT
(2014) TaxCorp(LJ) 3669 (ITAT-DELHI) · Income Tax - Sections 132, 143(2), 158BC, 1558BFA
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Whether when the AO himself accepted that income of only the assessee is to be assessed in his hands and not the income of family members, a different view can still be taken in the second assessment order in the absence any material evidence
RAM KUMAR Vs. ACIT
(2014) TaxCorp(LJ) 3668 (ITAT-DELHI) · Income Tax - Sections 132, 143(2), 158BC, 1558BFA
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Whether the legislature by introducing Ss 153A to 153C has given a go-by to the dual assessment systems of block assessment and normal assessment
FILATEX INDIA LTD. Vs. CIT
(2014) TaxCorp(LJ) 3667 (HC-DELHI) · Income Tax - Sections 115JB, 153A, 158BA(2), 260A
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Non-existence of written agreement cannot be sole base for disallowance of commission
M/s. India Fashions Ltd. vs. ITO
(2014) TaxCorp(LJ) 3666 (ITAT-MUMBAI) · Income Tax - Sections 14A, 41(1) & 195
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Statutory body like the ITAT is expected to show consistency. Change in constitution of Bench does not mean diametrically opposite views can be taken by the Members
M/s Unique Artage vs. UOI
(2014) TaxCorp(LJ) 3665 (HC-RAJASTHAN)
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No S. 271(1)(c) penalty for failure to compute capital gains as per s. 50C. Direct judgements on the topic have to be followed
Harish Voovaya Shetty vs. ITO
(2014) TaxCorp(LJ) 3664 (ITAT-MUMBAI) · Sections 271(1)(c), 50C
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Whether while exercising powers u/s 226, the Income-tax Officer should not act as a mere tax gatherer but as a quasi-judicial authority vested with the power of mitigating hardships to the assessee.
MOTHER INDIA EDUCATIONAL AND CULTURAL CHARITABLE TRUST Vs. THE DEPUTY COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX (APPEALS)-III, THE ASSISTANT COMMISSIONER OF INCOME TAX, THE BRANCH MANAGER FEDERAL BANK LTD.
(2014) TaxCorp(LJ) 3663 (HC-KERALA) · Income Tax - Sections 220, 226
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Whether securities retained by a nationalized bank to maintain the Statutory Liquidity ratio as prescribed by the RBI guidelines, shall be treated as stock in trade.
COMMISSIONER OF INCOME TAX –V Vs. PUNJAB NATIONAL BANK
(2014) TaxCorp(LJ) 3662 (HC-DELHI)
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Whether in case commission expenditure incurred by the assessee was not having color of business expenditure but was incurred as a measure of diversion of income and legitimate tax liabilities, disallowance u/s 40A can be warranted.
COMMISSIONER OF INCOME TAX Vs. SANDIP KIRITBHAI PATEL
(2014) TaxCorp(LJ) 3661 (HC-GUJARAT) · Income Tax - Sections 40A(2)(b), 143(2)
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