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Whether the Tribunal has committed an apparent mistake warranting rectification by confirming such assessment order of the AO.
J K CEMENT LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4028 (ITAT-LUCKNOW) · Income Tax - Sections 32, 254
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Whether where the view taken by the AO does not appear to be correct to the CIT, it could be said that such view was erroneous and prejudicial to the interests of the revenue.
LANCO KONDAPALLI POWER LTD. Vs. JT COMMISSIONER OF INCOME-TAX
(2014) TaxCorp(LJ) 4027 (ITAT-HYDERABAD) · Income Tax - Sections 43A, 80IA, 115JB, 142(1), 143(1), 143(2), 143(3), 263
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Whether CIT(A) is justified in deleting the addition made under the head 'consultancy and dispensary charges' when the finding of the AO that names were repeated during whole of the year was not rebutted by the assessee through any material on record.
INCOME-TAX OFFICER Vs. DR HARI DUTT DWIVEDI
(2014) TaxCorp(LJ) 4026 (ITAT-AGRA) · Income Tax - Sections 69, 142A
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HC – Dominant Nature of bus hiring contract being service; TDS u/s 194C applicable
CIT vs Apeejay School
(2014) TaxCorp(LJ) 4025 (HC-ALLAHABAD) · 194C
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The deeming fiction u/s. 50 of the Act is only limited for the purpose of computation of capital gain and cannot be extended to exemption provisions.
Sri Ramakrishna Theatres Ltd., vs. Deputy Commissioner of Income Tax
(2014) TaxCorp(LJ) 4024 (HC-KARNATAKA) · 54EC
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S. 80-IB: An “industrial undertaking” can be formed by taking P&M on hire. Not necessary for the assessee to “own” the P&M. Dept’s tendency to try to unsettle matters strongly disapproved
CIT vs. Jyoti Prakash Dutta
(2014) TaxCorp(LJ) 4023 (HC-BOMBAY) · Section 80-IB
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The term “belong to” u/s 153A cannot be equated with the term “relates to”, for the purpose of satisfaction of AO u/s 153C
PEPSICO INDIA HOLDINGS PVT LTD Vs ACIT
(2014) TaxCorp(LJ) 4022 (HC-DELHI)
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ITAT - Taking over of possession of the assets of borrower by the secured lender is not transfer of assets
RAJASTHAN PETRO SYNTHETICS LTD Vs ACIT
(2014) TaxCorp(LJ) 4021 (ITAT-DELHI)
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Creation of capital by NRI gifts
Commissioner of Income-tax Versus Narinder Kumar Sekhri, Chaman Lal Sekhri and Subhash Chander
(2014) TaxCorp(LJ) 4020 (HC-P&H)
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HC – Exemption u/s 10A allowable in respect of units set up in different floors of same old premises
CIT vs. M/s.Wipro GE Medical System Ltd.
(2014) TaxCorp(LJ) 4019 (HC-KARNATAKA) · 10A
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Dividend Taxable if Company from whom it received has not paid dividend distribution tax
District Cooperative Bank Limited Vs. ACIT
(2014) TaxCorp(LJ) 4018 (ITAT-DELHI)
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Penalty cannot be levied merely because an amount is not allowed or taxed as income
DCIT. Vs. Crew Bos Products Pvt. Ltd.
(2014) TaxCorp(LJ) 4017 (ITAT-DELHI)
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Whether mere difference in the value recorded by the assessee for computing capital gains and the value given by the stamp valuation authority, can be accepted as a reasonable basis for initiating reassessment u/s 147
THE COMMISSIONER OF INCOME TAX – I Vs. SHRI SAMRAJ KRISHAN CHAUDHARY
(2014) TaxCorp(LJ) 4016 (HC-ALLAHABAD) · Income Tax - Sections 147, 148, 260A
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Whether roads connecting the various amusement rides within the park with one another and electrical fittings are entitled to depreciation at the rate of 10% and 15% respectively.
THE COMMISSIONER OF INCOME TAX Vs. VGP HOUSING (P) LTD.
(2014) TaxCorp(LJ) 4015 (HC-MADRAS) · Income Tax - Sections 142(1), 143(2), 153A
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Whether the approval u/s 80G can be denied merely on the basis that in the past for some period the assessee had not applied a certain portion of its income for the purpose of trust.
COMMISSIONER OF INCOME TAX Vs. SHREE GOVINDBHAI JETHALAL NATHAVANI CHARITABLE TRUST
(2014) TaxCorp(LJ) 4014 (HC-GUJARAT) · Income Tax - Section 80G(5)
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Whether reassessment proceedings can be initiated merely at the instance of the objections raised by the audit party.
RAAJRATNA METAL INDUSTRIES LTD. Vs. ASSISTANT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4013 (HC-GUJARAT) · Income Tax - Section 147
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Whether the authority has got power to subsequently satisfy itself about the activities of such trust or institutions as to whether it is genuine or not and whether the trust is being conducted in accordance with the objects of the trust.
COMMISSIONER OF INCOME TAX, COIMBATOR Vs R K DEIVENDRA NADAR TRUST
(2014) TaxCorp(LJ) 4012 (HC-MADRAS) · Income Tax - Sections 2(15), 12A, 12AA
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Whether where an amendment has the effect of reducing a refund already made or increasing the liability of the deductor, the order under Section 154 passed by an income-tax authority shall be deemed to be a notice.
M/s PAGE INDUSTRIES LTD. Vs. UNION OF INDIA, THE DEPUTY COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX (TDS)
(2014) TaxCorp(LJ) 4011 (HC-KARNATAKA) · Income Tax - Sections 154, 156, 200, 200A
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Whether the expenditure incurred in foreign currency on account of telecommunication expenses should be included in the total turnover for the purpose of computation of deduction u/s.10B.
M/s MPHASIS LTD., (FORMERLY KNOWN AS MPHASIS BFL LTD.) Vs. THE COMMISSIONER OF INCOME TAX, THE ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4010 (HC-KARNATAKA) · Income Tax - Sections 10A, 10B
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Whether the expenses incurred in foreign currency for providing technical services outside India should be deducted from sales of software exports to arrive at the profits of business for the purpose of computing deduction u/s.80HHE.
M/s MOTOR INDUSTRIES CO LTD. Vs. THE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, THE JOINT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 4009 (HC-KARNATAKA) · Income Tax - Sections 80HHC, 80HHE
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