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Whether the amount paid under revenue sharing basis of license is allowable as revenue expenditure.
M/s IDEA CELLULAR LTD Vs ADDL COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER (3)(2)(1)
(2014) TaxCorp(LJ) 3720 (ITAT-MUMBAI) · Income Tax - Sections 35ABB, 35ABB(6), 37(1), 254
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Whether disallowance of interest expenditure incurred for non-business purposes is justified when the Assessee's claim is that it was having sufficient interest-free funds.
M/s BOMBAY SALES CORPORATION Vs JOINT COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3719 (ITAT-AHMEDABAD) · Income Tax - Sections 36(1)(iii), 40(a)(ia), 143(3), 194H, 250
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Whether when the subjective satisfaction has been arrived at by the Assessing Officer for initiation of the proceedings under section 158BD of the Act on the basis of the material collected during the course of search/inquiry, it can be said that satisfaction arrived at by the Assessing Officer while initiating proceedings under section 158 of the Act was vitiated.
GOYAL INDUSTIRES LTD Vs ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3718 (HC-GUJARAT) · Income Tax - Sections 131 & 153BD.
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Whether the provisions of Section 44AD can be made applicable even in case the turnover is less than 40 lacs.
THE COMMISSIONER OF INCOME TAX AND ANOTHER Vs M/s P N C CONSTRUCTION COMPANY LTD.
(2014) TaxCorp(LJ) 3717 (HC-ALLAHABAD) · Income Tax - Sections 44AD, 145(3), 260A
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Whether in case the CIT (Appeals) after examining the remand report, has admitted additional evidence and allowed the appeal of the assessee, it can be further interfered without any cogent basis.
COMMISSIONER OF INCOME TAX-V Vs M/s OPERA HOUSE EXPORTS LTD.
(2014) TaxCorp(LJ) 3716 (HC-DELHI) · Income Tax - Sections 40(a)(ia), 143(2), 194J, 260A
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Whether in this case, capital gain had to be calculated separately for original and bonus shares according to the date of holding.
COMMISSIONER OF INCOME TAX Vs. SHRI D V PARANJAPE
(2014) TaxCorp(LJ) 3715 (HC-BOMBAY) · Income Tax - Sections 54(c), 54E, 148, 255(4), 256(1)
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Whether the trust which is running the educational institution has to be considered as an individual unit and the aggregate income of the trust shall be taken into consideration for the purpose of exemption u/s 10(23C).
C T EAPEN TRUST Vs. INCOME TAX OFFICER
(2014) TaxCorp(LJ) 3714 (ITAT-COCHIN) · Income Tax - Sections 10(23C), 11, 12AA
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Whether when a share broker maintains a dual portfolio for investment and stock-in-trade, the profits earned on sale of shares held as investment will be assessable as "short term capital gains"
CIT. Vs. CNB FINWIZ LTD.
(2014) TaxCorp(LJ) 3713 (HC-DELHI)
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Whether mere use of the word “satisfaction” or the words “I am satisfied” in the order or the note would meet the requirement of the concept of satisfaction as used in Section 153C
PEPSI FOODS PVT LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3712 (HC-DELHI) · Income Tax - Sections 132(4A)(i), 153A, 153C, 158BC
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Whether an assessee is entitled to claim benefit u/s 10(10A) in respect of emoluments under the voluntary retirement scheme named as “Exist Option”.
ITO. Vs. SUVARNA BASAVARAJ KOTI
(2014) TaxCorp(LJ) 3711 (ITAT-PANAJI) · Income Tax - Sections 10(10C), 17(3), 89
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Whether the AO can invoke the provision u/s 140A and impose penalty, in case the admitted tax liability has been paid at the time of filing the return under section 139(5)
ACIT. VS. M/s SHRI SHAKTI CREDITS LTD.
(2014) TaxCorp(LJ) 3710 (ITAT-LUCKNOW) · Income Tax - Sections 139(1), 139(5), 140A, 140A(3), 221
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Whether when there is import of raw material due to which there is a price variation and the fact that it is the first year of operation of the assessee, it would have any impact on determination of the ALP
PUTZMEISTER CONCRETE MACHINES PVT LTD. Vs. DCIT
(2014) TaxCorp(LJ) 3709 (ITAT-PANAJI) · Income Tax - Sections 92, 92CA, 144C(5), 271(1)(c)
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Whether a higher rate of tax can be levied on the income earned by the assessee company at the time of making reassessment of income as per the provisions of section 147
DIT. Vs. M/s HYUNDAI HEAVY INDUSTRIES COMPANY LTD.
(2014) TaxCorp(LJ) 3708 (HC-UTTARAKHAND) · Income Tax - Sections 40(a), 147, 148, 244A
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ITAT - CBDT Instruction prescribing monetary limits applicable to appeals filed prior to 10.07.2014 (Dated of Order: August 12, 2014)
ITO Vs NABIKCHUDDIN SK
(2014) TaxCorp(LJ) 3707 (ITAT-KOLKATA)
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S. 14A & Rule 8D: Investments in subsidiaries to be excluded while computing disallowance
EIH Associated Hotels Ltd vs. DCIT
(2014) TaxCorp(LJ) 3706 (ITAT-CHENNAI) · Section 14A
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Transfer Pricing: Share application money, though not allotted into shares for a long time, cannot be treated as a “loan” for taxing notional interest
Allcargo Global Logistics Ltd vs. ACIT
(2014) TaxCorp(LJ) 3705 (ITAT-MUMBAI)
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S. 147: Fact that TPO has examined international transactions in payer’s hands and found them to be at arm’s length does not mean the PE of payee cannot be assessed
LG Electronics Inc vs. ADIT
(2014) TaxCorp(LJ) 3704 (HC-ALLAHABAD) · Section 147
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Upon issue of Form 16A TDS certificate, TDS credit has to be given to the payee even if there is Form 26AS mismatch or deductor is at fault for non-deposit of TDS with Govt
Sumit Devendra Rajani vs. ACIT
(2014) TaxCorp(LJ) 3703 (HC-GUJARAT)
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Whether a transaction can be treated as a non speculative transaction where the assessee had received delivery of shares.
INCOME TAX OFFICER. Vs. SMT MEENA BAID
(2014) TaxCorp(LJ) 3702 (ITAT-JAIPUR) · Income tax - Sections 43(5), 133A
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Whether the assessee's case fall under the purview of section 253(6)(d) when the appeal was untenably connected with the assessment order, more particularly, with the total income computed by the AO.
CENTRE FOR RURAL STUDIES AND DEVELOPMENT Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3701 (ITAT-HYDERABAD) · Income Tax - Sections 12A, 12AA, 143(1), 143(3), 148, 234B, 253(6), 253(c), 253(6)(d)
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