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Whether a deduction can be denied to an assessee in case it has obtained completion certificate by a local authority in absence of any provision in the statute in that regard.
M/s ITTINA PROPERTIES (P) LTD. Vs THE COMMISSIONER OF INCOME TAX, THE ASST COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3660 (HC-KARNATAKA) · Income Tax - Sections 2(22)(e), 80IB
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Whether a refund claim is to be allowed to an assessee consequent to an order passed in an appeal irrespective of whether a fresh assessment order has been passed by the AO in this regard.
PLASTICOTES INVESTMENT PVT LTD. Vs. THE CHIEF COMMISSIONER OF INCOME TAX AND ORS
(2014) TaxCorp(LJ) 3659 (HC-BOMBAY) · Income tax – Sections 153(2), 240
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Whether the amount standing to the credit of the minor on which the interest was paid should be treated as loan account where a clause of the partnership deed provided that it was open for the minor to invest the capital in the partnership firm.
COMMISSIONER OF INCOME TAX Vs. SHARDABEN KISHOREBHAI PATEL
(2014) TaxCorp(LJ) 3658 (HC-GUJARAT) · Income Tax – Section 64(1)(iii)
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Whether depreciation claimed on such usage of windmill can be denied when AO has itself accepted and considered the aforesaid certificate as evidence sufficient to prove that the aforesaid assets were commissioner and put to use for the purpose of business
COMMISSIONER OF INCOME TAX Vs. SARJAN REALITIES LTD.
(2014) TaxCorp(LJ) 3657 (HC-GUJARAT) · Income Tax - Sections 32, 40A(2)(b)
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Whether assessee is entitled to seek registration under Section 12AA where the assessee satisfies the requirement of Rule 17A and had submitted Form 10A along with requisite documents.
THE DIRECTOR OF INCOME TAX (EXEMPTIONS) Vs. M/s RJBV VASUDEVAN EDUCATIONAL & CHARITABLE TRUST
(2014) TaxCorp(LJ) 3656 (HC-MADRAS) · Income Tax- Sections 12A, 12AA
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Whether when the assessee fails to explain the source of investment, the Tribunal has no other choice but to go by the figures suggested by the Revenue for making additions u/s 69.
THE COMMISSIONER OF INCOME TAX Vs. M/s JAIHIND CYCLE COMPANY
(2014) TaxCorp(LJ) 3655 (HC-AP) · Income Tax - Sections 69, 113, 158BH, 158BA
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Where the assessee had complied with directions issued either by the AO and/or the concerned Jurisdictional Commissioner imposed while granting the stay and/or passing the order under Section 220(6) of the Act while not treating the assessee in default.
GUJARAT SIDHEE CEMENT LTD. Vs. ASST COMMISSIONER OF INCOME TAX AND 1
(2014) TaxCorp(LJ) 3654 (HC-GUJARAT) · Income Tax - Section 220(6)
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Whether in case assessee has not deducted tax at source on such an amount, the assessee can be treated as assessee in default.
DEPUTY COMMISSIONER OF INCOME TAX Vs. M/s PARADISE INFRA-CON PVT LTD.
(2014) TaxCorp(LJ) 3653 (ITAT-MUMBAI) · Income Tax - Sections 154, 194–I, 201(1), 201(1A)
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Whether an assessee is not liable for deduction of tax u/s 194C on the amounts of purchase of windmill machinery.
M/s SANKALP INTERNATIONAL Vs. INCOME TAX OFFICER
(2014) TaxCorp(LJ) 3652 (ITAT-JAIPUR) · Income Tax - Sections 194C, 201, 201(1A)
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Whether pro-rata rebate, given to the assessee on such cost of land, would be treated as a revenue receipt.
M/s K RAHEJA IT PARK (HYDERABAD) PVT LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3651 (ITAT-HYDERABAD)
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Whether translation services that involve translation of text from one language to another, fall within the purview of technical services as per Sec 9(1)(vii)
COSMIC GLOBAL LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3650 (ITAT-CHENNAI) · Income Tax - Sections 9(1)(vii), 10A, 40(a)(i), 115JB, 143(2), 194J
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Whether the consequential assessment order framed u/s 158BC is to be held to be illegal
GUNJAN GIRISHBHAI MEHTA Vs. DIRECTOR OF INVESTIGATION
(2014) TaxCorp(LJ) 3649 (HC-GUJARAT) · Income Tax - Sections 132, 158BC, 158BD
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Whether the authority needs to look into the application of the balance of income by the society to ascertain whether the same is being used towards educational purpose or some profit activity
SIMPKINS SCHOOL Vs. DGIT
(2014) TaxCorp(LJ) 3648 (HC-ALLAHABAD) · Income Tax - Sections 10(22), 10(23C)(vi), 12AA
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Whether deduction can be allowed on expenditure incurred on the maintenance of assets of its subsidiary
GUJARAT NARMADA VALLEY FERTILIERS COMPANY LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3647 (ITAT-AHMEDABAD) · Income Tax – Sections 32, 36(1)(iii)
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Whether in the absence of any enquiry whatsoever by the AO and forming any opinion on the transaction except requiring the assessee to furnish details, the order passed by the AO is certainly erroneous and prejudicial to the interests of the Revenue.
TAMILNADU INDUSTRIAL DEVELOPMENT CORPORATION LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3646 (ITAT-CHENNAI) · Income Tax - Sections 37, 143(3), 263
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Whether the penalty u/s 271(1)(c) for concealment is exigible in case the High Court has admitted the appeal filed by the assessee challenging the decision rendered by the Tribunal.
ACIT. Vs. RANI MUKERJI
(2014) TaxCorp(LJ) 3645 (ITAT-MUMBAI) · Income Tax - Sections 132, 158BFA(2), 271(1)(c)
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Whether provisions of Sec 40(a)(ia) will automatically apply to such payments.
ITO. Vs. BIHANI COMMERCIAL
(2014) TaxCorp(LJ) 3644 (ITAT-KOLKATA) · Income Tax - Sections 40(a)(ia), 143(3), 194C
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Whether when the DRP fails to decide the issue on merit by considering the objections and submissions made by the assessee and remands the case to the AO to decide again, this amounts to illegal assumption of jurisdiction by the AO and the entire case requires to be set aside
Swiber Offshore Construction Pte Ltd. Vs. ADDL. DIT
(2014) TaxCorp(LJ) 3643 (ITAT-MUMBAI) · Income tax - Sections 44BB, 92CA(2A) & (2B), 131, 144C(8) & (13), 271(1)(b) & (c)
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Whether when certain advisory services are rendered by the consultant from his own knowhow and experience, no imparting of skills takes place, and thus, any payment made in this regard is not royalty
GECF ASIA LTD. Vs. DIT
(2014) TaxCorp(LJ) 3642 (ITAT-MUMBAI) · Income Tax - Sections 9(1)(vii), 271(1)(c)
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Whether ESOP can be taxed proportionately only for the period of actual stay in India, when the options were originally granted to the assessee while he was working in USA
CIT. Vs. ROBERT ARUTHER KEITZ
(2014) TaxCorp(LJ) 3641 (HC-DELHI)
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