Income Tax - Case Law - Hina Nitin Parikh Versus ACIT Central Circle 2 1...
Disallowance of interest expenses u s 14A Held that As decided in case of CCI Ltd 2012 4 TMI 282 KARNATAKA HIGH COURT that if the assessee is a dealer of shares and securities then it cannot be said...
View ArticleIncome Tax - Case Law - Woco Motherson Elastomer Ltd Versus DCIT Circle 18 1...
Claim of deduction u s 10B disallowed Held that The undertaking existed in the same place form and substance and did carry on the same business before and after the change in the legal character and...
View ArticleIncome Tax - Case Law - ACIT CC 2 4 Ahmedabad Versus Smt Hiraben Govindbhai...
Cost of acquisition land transferred by the deceased assessee during this year whether no income under the head Capital Gain was chargeable to tax Held that It is admitted fact that the assessee was...
View ArticleIncome Tax - Case Law - DCIT Circle 2 Ahmedabad Versus Mahavir Steel...
Non inclusion of VAT in the closing stock CIT A deleted the addition whether provisions of section 145A do not exempt such inclusion of VAT for any reason Held that It is an admitted position of fact...
View ArticleIncome Tax - Case Law - ACIT Central Circle 2 2 Ahmedabad Versus Shri...
Substantive addition made in the hands of one assessee and protective in the hands of the other assessee Held that CIT A held that AO has not specified any defect in the profit and loss account or in...
View ArticleIncome Tax - Case Law - THE COMMISSIONER OF INCOME TAX BANGALORE OTHS VERSUS...
Status of society Artificial Juridical Person AJP or Association of persons AOP Held that The society while filing return is described the status as AJP the Assessing Authority could not accept the...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Rajkot I Versus Meghjibhai...
Whether the AT is justified in holding that the AO is required to be directed to treat the funds received on account of family settlement as funds available in the hands of the assessee It appears that...
View ArticleIncome Tax - Case Law - Mahakoshal Pottaries Versus Commissioner of Income...
Rejection of books of accounts Whether in the absence of any finding that the method of accounting adopted by the assessee is such that the income cannot be properly deduced the AO erred in law in...
View ArticleIncome Tax - Case Law - COMMISSIONER OF INCOME TAX VERSUS M s INDIA TELEPHONE...
Whether grant in aid received by the assessee is an incentive for conducting research so as to be treated as capital receipt and not as revenue receipt Held that The grant in aid is given to the...
View ArticleIncome Tax - Case Law - SMT REKHA KRISHNARAJ VERSUS INCOME TAX OFFICER 2013 7...
Cash credit Whether Section 68 of the Act applies only to cash credit Held that where any sum is found credited in the books of an assessee and in the ends what is mentioned is the sum so credited may...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Girish Devchand...
Penalty u s 271 Whether the Tribunal was right in deleting the penalty levied by the AO levied by the u s 271 1 c and the Tribunal has failed to appreciate the fact that the assessee filed revised...
View ArticleMisc - Case Law - Council of Institute of C A of India Versus Shri Satish...
Qualified audit report Disciplinary proceedings against Chartered Accountant CA Discrepancies in the audited balance sheet and profits and loss accounts Respondent pleaded guilty before disciplinary...
View ArticleIncome Tax - Case Law - The Commissioner of Income Tax Versus M S Shyam Biri...
Disallowance excess consumption of Tendu leaves CIT A addition of 1 3rd of the amount Tribunal confirmed addition holding that there was no sufficient explanation which could fully explain great fall...
View ArticleIncome Tax - Case Law - Commissioner of Income Tax Versus Krupeshbhai N Patel...
Deemed dividend u s 2 22 e Loan advanced to assessee Assessee contends that huge amount of shares were settled in a trust CIT A held that shares settled in favour of the Trust are still in the name of...
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NOTIFICATION OF AMENITIES SCHME IN SERVICE TAX - Service Tax
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Delhi VAT Rate of laptop bag made of handloom fabric - VAT / CST / GST
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High seas sales of restricted items - Customs / Foreign Trade
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