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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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Whether the AO is justified in initiating proceedings u/s 153A and framing assessment thereunder in furtherance thereof when the original assessment was already framed u/s 143(3) before the date of search and no incriminating material was found connected to the assessee during the course of search.
JAKSON ENGINEERING LTD., JAKSON LTD. Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3612 (ITAT-DELHI) · Income Tax - Sections 14A, 153A
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Whether after considering the issue twice, any addition on account of same issue in reassessment proceedings was change of opinion.
B R ARORA Vs. ASSISTANT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3611 (ITAT-DELHI) · Income Tax - Sections 2(22)(e), 143(1), (2) & (3), 147, 148
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Whether the increase or decrease in repair & maintenance expenses is dependent on turnover.
M/s BODEGA ALCOBEV Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3610 (ITAT-LUCKNOW) · Income Tax - Section 40(b)
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Presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found
ACIT Vs. Anil Khandelwal
(2014) TaxCorp(LJ) 3609 (ITAT-DELHI) · Sections 134(4A)/292C
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Whether when the holding company makes reimbursements to its AE for shared services, any TDS obligation arises
ASK WEALTH ADVISORS PVT LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3608 (ITAT-MUMBAI) · Income Tax - Sections 40(a)(ia), 143(3), 194C, 194J
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Whether when it is not the assessee but the Revenue that has availed adjournments from time to time, it further makes it legitimate for the Tribunal to extend the stay
VODAFONE INDIA LTD. Vs. ADDL. CIT
(2014) TaxCorp(LJ) 3607 (ITAT-MUMBAI) · Income Tax - Sections 80IA, 115JB, 143(3), 254(2A), 263
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Whether merely because one of the objects of the assessee is to extend its activities beyond India, the DIT(E) can step into the shoes of Assessing Officer and deny registration u/s 12A
GEORGE INSTITUTE FOR GLOBAL HEALTH Vs. DIT
(2014) TaxCorp(LJ) 3606 (ITAT-HYDERABAD) · Income Tax - Sections 2(15), 11(5), 12A, 25, 80G
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Whether when the ALP determined is within the range of PLI of the assessee, the question of risk adjustment becomes academic
M/s CONEXANT SYSTEMS PVT LTD. Vs. ITO
(2014) TaxCorp(LJ) 3605 (ITAT-HYDERABAD) · Income tax - Sections 10A, 40(a)(ia), 92CA(1) & (3)
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Whether the data processing charges paid by the Indian Branch to its Singapore branch are taxable as per Article 13 of the DTAA
BNP PARIBAS SA Vs. ADIT
(2014) TaxCorp(LJ) 3604 (ITAT-MUMBAI) · Income Tax - Sections 44C, 143(3), 234C, 250
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Whether when the employee of the assess ee company was not a non-resident during the relevant accounting period, even then the assessee can be treated as a representative assessee or a deemed agent as per the provisions of Sec 163 - NO
COMVERSE NETWORKS SYSTEMS INDIA PVT LTD. Vs. CIT
(2014) TaxCorp(LJ) 3603 (HC-DELHI) · Section. 163
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Mere Statement recorded during survey cannot be the sole basis for making addition
DCIT. Vs. M/s Amrapali Homes
(2014) TaxCorp(LJ) 3602 (ITAT-DELHI)
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Agricultural receipts, duly shown in past & accepted by dept, cannot be added as cash credits
DCIT. Vs. Shri Ashok Tiwari
(2014) TaxCorp(LJ) 3601 (ITAT-DELHI)
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