All landmark rulings

21,722 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Panaji · 26 Apr 2013
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Sesa Goa Limited vs Addl. Commissioner of Income-tax
(2013) TaxCorp(LJ) 2259 (ITAT-PANAJI) · Income Tax Section 195
Direct Tax ·ITAT Panaji · 26 Apr 2013
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Sesa Goa Limited vs Addl. Commissioner of Income-tax
(2013) TaxCorp(LJ) 2258 (ITAT-PANAJI) · Income Tax Section 195
Direct Tax ·ITAT Panaji · 28 Jun 2013
It is permissible to grant deduction for amount invested in two financial years so long as the amount invested in one year does not exceed Rs. 50 lacs.
Shantabai V. Kamat vs Commissioner of Income Tax
(2013) TaxCorp(LJ) 2257 (ITAT-PANAJI) · Income Tax Section 54EC
Direct Tax ·ITAT Panaji · 13 Sep 2013
S. 14A r.w rule 8D - AO has put the cart before the horse which is not permissible under law. AO should have determined whether the claim of the Assessee that it has not incurred any expenditure with regard to the Dividend income is correct or not. v
Sociedade De Fomento Industrial Pvt. Ltd vs. DCIT
(2013) TaxCorp(LJ) 2256 (ITAT-PANAJI) · Income Tax Section 14A r.w rule 8D
Direct Tax ·ITAT Panaji · 19 Sep 2013
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The Vice Chancellor, Vishweshwaraiah Technological vs Commissioner of Income Tax
(2013) TaxCorp(LJ) 2255 (ITAT-PANAJI) · Income Tax Section 12A
Direct Tax ·ITAT Panaji · 19 Sep 2013
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The Vice Chancellor, Vishweshwaraiah Technological vs Commissioner of Income Tax
(2013) TaxCorp(LJ) 2254 (ITAT-PANAJI) · Income Tax Section 12A
Direct Tax ·ITAT Bangalore · 13 Sep 2013
S. 40(a)(ia) provision inserted in 2012 is retrospective. Hold that where two views are possible on an issue, the view in favour of the assessee has to be preferred as no decision rendered by the jurisdictional High Court on this issue.
Deputy Commissioner of Income Tax vs Shri Ananda Marakala
(2013) TaxCorp(LJ) 2253 (ITAT-BANGALORE) · Income Tax Section 40(a)(ia)
Direct Tax ·ITAT Bangalore · 13 Sep 2013
S. 40(a)(ia) provision inserted in 2012 is retrospective. Hold that where two views are possible on an issue, the view in favour of the assessee has to be preferred as no decision rendered by the jurisdictional High Court on this issue.
Deputy Commissioner of Income Tax vs Shri Ananda Marakala
(2013) TaxCorp(LJ) 2252 (ITAT-BANGALORE) · Income Tax Section 40(a)(ia)
Direct Tax ·ITAT Bangalore · 14 Aug 2013
No penalty u/s 271(1)(c), where AO accepted the disclose income in return filed subsequent to survey u/s 133A
Muninaga Reddy vs Assistant Commissioner of Income-tax
(2013) TaxCorp(LJ) 2251 (ITAT-BANGALORE) · Income Section 271(1)(c)
Direct Tax ·ITAT Panaji · 06 Sep 2013
Whether the Assessee is entitled for a deduction u/s 80HHC on account of additional income offered during the search on account of deficit stock found during the search.
M/s. Doddanavar Brothers (MO) vs Dy. Commissioner of Income Tax
(2013) TaxCorp(LJ) 2250 (ITAT-PANAJI) · Income Tax Section 143(3) r.w.s 153A, 80HHC
Direct Tax ·ITAT Panaji · 06 Sep 2013
ITAT power u/s 254(2) does not contemplate re-hearing which would have the effect of re-writing the order affecting the merit of the case
Asst. Commissioner of Income Tax vs M/s. Sesa Goa Ltd
(2013) TaxCorp(LJ) 2249 (ITAT-PANAJI) · Income Tax Section 254(2)
Direct Tax ·ITAT Bangalore · 14 Aug 2013
No penalty u/s 271(1)(c), where AO accepted the disclose income in return filed subsequent to survey u/s 133A
Muninaga Reddy vs Assistant Commissioner of Income-tax
(2013) TaxCorp(LJ) 2248 (ITAT-BANGALORE) · Income tax Section 271(1)(c)
Direct Tax ·ITAT Panaji · 06 Sep 2013
Addition cannot be made for the entire sale proceeds where the undisclosed sales were found. Addition can be made only for the profits embedded in the sale proceeds.
Manita Garg Quality Steels vs Income Tax Officer
(2013) TaxCorp(LJ) 2247 (ITAT-PANAJI)
Direct Tax ·ITAT Cochin · 11 Oct 2013
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)
Direct Tax ·Supreme Court · 18 Sep 2013
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
Direct Tax ·ITAT Panaji · 06 Sep 2013
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
Direct Tax ·ITAT Panaji · 14 Jun 2013
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
Direct Tax ·ITAT Hyderabad · 15 Mar 2013
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
Direct Tax ·ITAT Panaji · 18 Apr 2013
54EC exemption - Investment in two F.Y
Income-tax Officer vs Ms. Rania Faleiro
(2013) TaxCorp(LJ) 2241 (ITAT-PANAJI) · Income Tax Section 54EC
Direct Tax ·ITAT Bangalore · 15 Jul 2013
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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