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Health Insurance - Third Party Administrator - Smart card - Electronic chip.
ACIT Vs M/s MD INDIA HEALTHCARE SERVICES (TPA) PVT LTD.
(2014) TaxCorp(LJ) 3500 (ITAT-PUNE)
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Income Tax - Sections 46a(1)(d), 69, 131, 142(2A)
GURJIT SINGH Vs DCIT
(2014) TaxCorp(LJ) 3499 (ITAT-CHANDIGARH) · Income Tax - Sections 46a(1)(d), 69, 131, 142(2A)
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Income Tax - Sections 10B, 40(a)(ia), 80IA(10), 192, 194J
PYRAMID ENTEK PVT LTD Vs ACIT
(2014) TaxCorp(LJ) 3498 (ITAT-MUMBAI) · Income Tax - Sections 10B, 40(a)(ia), 80IA(10), 192, 194J
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Income Tax – Sections 80-I, 80-IA, 80-IB, 154
LINC PEN AND PLASTICS LTD Vs ACIT.
(2014) TaxCorp(LJ) 3497 (ITAT-KOLKATA) · Income Tax – Sections 80-I, 80-IA, 80-IB, 154
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Where conditions of section 47(xiiib) are not fulfilled, capital gains arising on account of LLP conversion year is taxable under section 45
Aravali Polymers LLP vs JCIT
(2014) TaxCorp(LJ) 3496 (ITAT-KOLKATA) · section 47(xiiib)
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Whether reasons recorded with respect to the director of the assessee in his personal capacity can be made valid grounds for reopening assessment of the assessee.
G K CONSULTANTS LTD. VS. INCOME TAX OFFICER
(2014) TaxCorp(LJ) 3495 (ITAT-DELHI) · Income Tax - Sections 147, 148
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Whether the CIT(A) is justified in deleting the addition made on account of Agricultural Income when the revenue authorities have not disputed the land holding and agricultural activity thereon and a similar addition made in earlier A.Y was deleted by CIT(A) and revenue have not preferred appeal against the same.
DEPUTY COMMISSIONER OF INCOME TAX Vs. GHODAWAT INDUSTRIES (I) PVT LTD.
(2014) TaxCorp(LJ) 3494 (ITAT-PUNE) · Income Tax - Sections 68
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TDS Credit allowed in subsequent year as it wasn’t claimed in year of income due to delay in issue of TDS Certificate
Commissioner of Income Tax Versus M/s Abbott Agency
(2014) TaxCorp(LJ) 3493 (HC-P&H)
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A.O should refrain from adopting double standards of accepting in remand proceedings yet challenging it at appellate forum
ACIT Vs. Praveen Kumar
(2014) TaxCorp(LJ) 3492 (ITAT-AGRA)
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Section 234E – Odisha High Court Stays Recovery Proceeding
Partha Sarathi Das Vs. UOI & Ors.
(2014) TaxCorp(LJ) 3491 (HC-ORISSA) · Section 234E
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Whether registration u/s 12A can be denied without recording the reasons for satisfaction that the activities of assessee are not genuine or are not being carried out in accordance with the objects of the trust or the institution.
COMMISSIONER OF INCOME TAX AND ANOTHER Vs. SISTERS OF OUR LADY OF PROVIDENCE EDUCATION SOCIETY
(2014) TaxCorp(LJ) 3490 (HC-ALLAHABAD) · Income Tax - Sections 2(15), 10(23C)(vi), 11, 12AA(3), 13
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Whether in a case where the allegation is that the transaction has been undervalued, the Assessing Officer can rely on other material which establishes that the values recorded in the document are not correct.
COMMISSIONER OF INCOME TAX Vs. NARINDER KR BUDHIRAJA
(2014) TaxCorp(LJ) 3489 (HC-DELHI) · Income Tax – Sections 69B, 131
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Whether the AO can disallow the said amount and proceed to issue notice u/s 271 and impose penalty in that regard.
COMMISSIONER OF INCOME TAX Vs. GLOBAL ASSOCIATES
(2014) TaxCorp(LJ) 3488 (HC-DELHI) · Income Tax - Section 271(1)(c)
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Whether if there is no failure on part of the assessee to disclose truly and fully all the material facts, its assessment can still be re-opened beyond the period of four years from the end of relevant assessment year.
CHAROTAR NAGRIK SAHAKARI BANK LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3487 (HC-GUJARAT) · Income Tax - Sections 143(3), 147, 148
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Whether in case the reassessment proceedings are initiated merely and solely at the instance of the audit party and there was no independent application of mind by the AO with respect to subjective satisfaction for initiation of the reassessment proceedings, the impugned notices can be sustained.
B NANJI CONSTRUCTION PVT LTD. Vs. INCOME TAX OFFICER
(2014) TaxCorp(LJ) 3486 (HC-GUJARAT) · Income Tax - Sections 143(3), 147, 148, 153A(1)(b)
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Whether when the assessment was made for the first time u/s. 147 read with section 143(3) of the Act, the said assessment is a regular assessment attracting the provisions of sub-section (1) of Section 234B.
LAXMI PUBLICATION PVT LTD. VS. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3485 (ITAT-DELHI) · Income Tax - Sections 133A, 143(1), 143(3), 147, 148, 234B(1), 245D(iv)
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Whether such provision can be invoked only when the assessee has a liability to pay the tax and he has not paid the same.
ALLAHABAD BANK Vs. INCOME TAX OFFICER TDS AND SURVEY
(2014) TaxCorp(LJ) 3484 (ITAT-AGRA) · Income Tax - Sections 191, 194A, 201, 201(1), 201(1A), 271C
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Whether goodwill falls in 'any other business or commercial right of similar nature' - Whether depreciation is available on such intangible asset.
DEPUTY COMMISSIONER OF INCOME TAX Vs. INTERTEK INDIA PVT LTD.
(2014) TaxCorp(LJ) 3483 (ITAT-DELHI) · Income Tax - Sections 32, 32(1)
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Whether disallowance is called for on account of interest expenditure when the assessee's own fund is sufficient to source the investment in question and the interest received by the assessee is more than the interest paid during the year.
M/s ITI SECURITIES LTD, FORMERLY KNOWN AS M/S INTIME SPECTRUM SECURITIES LTD. Vs. ASSTT COMMISSIONER OF INCOME TAX-4(2), ADDL COMMISSIONER OF INCOME TAX-4(2)
(2014) TaxCorp(LJ) 3482 (ITAT-MUMBAI) · Income Tax - Sections 14A, 37(1), 40(a)(ib), 88E
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Whether additions can be made on account of unaccounted income when no adverse material has been brought on record by the AO.
M/s SHRI ARBUDA JEWELLERS Vs. INCOME TAX OFFICER, WARD-1
(2014) TaxCorp(LJ) 3481 (ITAT-AHMEDABAD) · Income Tax - Sections 68, 133A
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