M/s. Acalmar Oils Fats Ltd. Versus CC, Visakhapatnam - Customs - Case Laws
M/s. Acalmar Oils Fats Ltd. Versus CC, Visakhapatnam - Customs - CESTAT BANGALORE - Tri - Finalization of provisional assessments of ex-bond Bills of Entry filed - Import of crude palm oil - Timing of...
View ArticleSeshasayee Paper and Boards Ltd. Versus Commissioner of Central Excise, Salem...
Seshasayee Paper and Boards Ltd. Versus Commissioner of Central Excise, Salem - Customs - CESTAT CHENNAI - Tri - Misdeclaration of Goods Goods declared as Industrial salt chemical grade but actually...
View ArticleMr. TJ. Mathai Thekkanath House Versus The Assistant Commissioner of...
Mr. TJ. Mathai Thekkanath House Versus The Assistant Commissioner of Income-Tax - Income Tax - ITAT Cochin - Tri - Restriction of rate of depreciation claimed on lorries to 25 percent - Held that -...
View ArticleThe Deputy Commissioner of Income tax Versus M/s. PTL Enterprises Ltd. -...
The Deputy Commissioner of Income tax Versus M/s. PTL Enterprises Ltd. - Income Tax - ITAT Cochin - Tri - Whether income from lease rent taxable under the head Income from businesss or Income from...
View ArticleShri Sandeep Abrol Versus The ITO, Panchkula - Income Tax - Case Laws
Shri Sandeep Abrol Versus The ITO, Panchkula - Income Tax - ITAT Chandigarh - Tri - Exemption u/s 54 The assessee had invested sum of Rs. 23,61,550/- out of withdrawals from its bank account jointly...
View ArticleThe Dy. CIT Versus M/s. Alidhara Texpro Engineers Pvt. Ltd. - Income Tax -...
The Dy. CIT Versus M/s. Alidhara Texpro Engineers Pvt. Ltd. - Income Tax - ITAT Ahmedabad - Tri - Addition on account of fall in GP rate Held that - Following assessee s own case from A.Y. 2003-04 to...
View ArticleSumitomo Corporation India P. Ltd. Versus Deputy Commissioner of Income-tax -...
Sumitomo Corporation India P. Ltd. Versus Deputy Commissioner of Income-tax - Income Tax - ITAT DELHI - Tri - Transfer pricing adjustment Comparable data Arm s length price - Held that - Mere...
View ArticleACIT Circle-II, Faridabad Versus M/s Laksons Footwear P. Ltd. - Income Tax -...
ACIT Circle-II, Faridabad Versus M/s Laksons Footwear P. Ltd. - Income Tax - ITAT DELHI - Tri - Interest on investment - Held that - Following assessee s own case for A.Y. 2003-04 - Business...
View ArticleDy. Commissioner of Income tax Versus M/s Chariot International (P) Ltd. -...
Dy. Commissioner of Income tax Versus M/s Chariot International (P) Ltd. - Income Tax - ITAT BANGALORE - Tri - Advance taken from other company - Held that - The factual submissions made by the...
View ArticleM/s. Cenzer Industries Ltd. Versus ADCIT 5(1), Mumbai - Income Tax - Case Laws
M/s. Cenzer Industries Ltd. Versus ADCIT 5(1), Mumbai - Income Tax - ITAT MUMBAI - Tri - Whether Tribunal can review its own order u/s 254 - Held that - In all the points raised by the assessee in its...
View ArticleAsst. CIT 11(1), Mumbai Versus AK. Films Pvt. Ltd. - Income Tax - Case Laws
Asst. CIT 11(1), Mumbai Versus AK. Films Pvt. Ltd. - Income Tax - ITAT MUMBAI - Tri - Whether expenses on abandoned film are allowable as deduction or not - Held that - Following Alembic Chemical Works...
View ArticleReliance Industries Limited Versus Asstt. Commissioner of Income Tax - Income...
Reliance Industries Limited Versus Asstt. Commissioner of Income Tax - Income Tax - ITAT MUMBAI - Tri - Penalty u/s 271(1)(c) due to disallowance of depreciation on account of capitalized value of...
View ArticleDr. Vinay Trilokchand Karnawat Versus Income Tax Officer - Income Tax - Case...
Dr. Vinay Trilokchand Karnawat Versus Income Tax Officer - Income Tax - ITAT PUNE - Tri - Validity of proceedings u/s 147/148 - Held that - Dispensation of justice should not suffer on account of a...
View ArticleM/s. Raathi Pipes Profiles Ltd. Versus Commissioner of Income Tax (Appeals)...
M/s. Raathi Pipes Profiles Ltd. Versus Commissioner of Income Tax (Appeals) -VI - Income Tax - ANDHRA PRADESH HIGH COURT - HC - Rejection of books of account - Held that - From sub-section (3) of...
View ArticleTHE COMMISSIONER OF INCOME-TAX, BANGALORE AND THE ASST. COMMISSISONER OF...
THE COMMISSIONER OF INCOME-TAX, BANGALORE AND THE ASST. COMMISSISONER OF INCOME-TAX CIRCLE-2(1) Versus SHRI SANDESH NAGARAJ - Income Tax - KARNATAKA HIGH COURT - HC - Whether the ground of appeal not...
View ArticleM/s BHANDARI SPINNING MILLS LTD. Versus THE INCOME TAX OFFICER WARD 11(1),...
M/s BHANDARI SPINNING MILLS LTD. Versus THE INCOME TAX OFFICER WARD 11(1), BANGALORE - Income Tax - KARNATAKA HIGH COURT - HC - Whether confirmation form party are sufficient to hold that such services...
View ArticleTHE COMMISSIONER OF INCOME TAX, MYSORE and THE DEPUTY COMMISSIONER OF INCOME...
THE COMMISSIONER OF INCOME TAX, MYSORE and THE DEPUTY COMMISSIONER OF INCOME TAX, MYSORE Versus SRI DS SRINIVASA RAO BROTHERS - Income Tax - KARNATAKA HIGH COURT - HC - Improper authorization u/s 158BG...
View ArticleCommissioner of Income Tax VII Versus Hanuman Prasad Ganeriwala - Income Tax...
Commissioner of Income Tax VII Versus Hanuman Prasad Ganeriwala - Income Tax - DELHI HIGH COURT - HC - Understatement of sale consideration - Held that - The Tribunal has referred to the material...
View ArticleDirector of Income-tax Versus Pride Foramer SAS - Income Tax - Case Laws
Director of Income-tax Versus Pride Foramer SAS - Income Tax - UTTARAKHAND HIGH COURT - HC - Interpretation of articles of DTAA - Held that - A plain reading of provisions of DTAA between India and...
View ArticleThe Commissioner of Income Tax (Central-II) Versus Goetze (India) Limited,...
The Commissioner of Income Tax (Central-II) Versus Goetze (India) Limited, Federal-Mogul Goetze (India) Limited - Income Tax - DELHI HIGH COURT - HC - Validity of order u/s 263 - Held that - The...
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