|
|
|
Shri Homi K. Bhabha vs. ITO (ITAT Mumbai) – Ordinarily neither the assessee nor the Revenue can be allowed to reargue the same issue over and over again, when
|
|
Hinzugefügt am 02.10.2011 - 07:10:08
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax/pms-fees-deductible-capital-gains-dissenting-orders ...
|
|
|
|
 |
|
|
|
ITO V. M/s. S-Net Freight (India) P. Ltd. (ITAT Chennai) – The Tribunal order has recognised that beneficial ownership and legal ownership could be different and for the purpose of section 79 of the Act, the beneficial ownership was relevant. Accordingly, share transfers by nominees or trustees of the beneficial owner would not trigger the provisions of section 79 of the Act while the beneficial ownership did not change beyond 51 percent.
|
|
Hinzugefügt am 14.11.2011 - 07:30:53
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax/transfer-shares-initial-subscribers-moa-amount-chan ...
|
|
|
|
|
|
|
|
A.F. Ferguson & Co. Vs. The Asstt. Commissioner of Income tax - The dispute is regarding allowability of deductions on account of payments made by the assesse
|
|
Hinzugefügt am 29.11.2011 - 12:50:31
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax/allowability-deductions-account-payments-assessee-r ...
|
|
|
|
|
|
|
|
The Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT [(1998) 229 ITR 383 (SC)] has held that the Tribunal has the jurisdict
|
|
Hinzugefügt am 06.12.2011 - 08:13:20
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/section-153a-assessee-entitled-raise-fres ...
|
|
|
|
|
|
|
|
As per the alteration of security deposit clause dated 10.11.2006 which was placed at page 67 of the paper book it is observed that the lessee shall keep in depo
|
|
Hinzugefügt am 14.12.2011 - 06:10:06
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax/security-deposited-leased-property-refundable-compl ...
|
|
|
|
|
|
|
|
All the impugned entries were analysed by the assessee company in detail and the entry to entry correlation with the cash workings filed by the applicants befo
|
|
Hinzugefügt am 14.12.2011 - 06:16:49
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/assessing-officer-ao-carefully-verify-sta ...
|
|
|
|
|
|
|
|
In ‘Multan Electric Supply Co. Ltd..’ (supra), it has been held, inter alia, that any profit which arises on the forfeiture of shares is neither a revenue receipt, n
|
|
Hinzugefügt am 14.12.2011 - 06:23:56
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/profit-forfeiture-shares-considered-reven ...
|
|
|
|
|
|
|
|
Assessee company has duly submitted all requisite documentary evidences before the Authorities below so as to discharge its onus of establishing the identi
|
|
Hinzugefügt am 15.12.2011 - 04:42:51
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/submission-proof-establishing-identity-cr ...
|
|
|
|
|
|
|
|
Section 234D of the Act provides for charging of interest on excess refund granted to the assessee. Section 234D has been inserted by the Finance Act, 2003 wit
|
|
Hinzugefügt am 17.12.2011 - 05:23:54
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/section-234d-act-applicable-assessment-ye ...
|
|
|
|
|
|
|
|
The first ground relates to addition of Rs.13,77,000/- made u/s 68 by the AO. During the assessment proceedings the assessee was asked by the AO to prov
|
|
Hinzugefügt am 18.12.2011 - 08:30:39
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax/death-certificate-lender-sufficient-prove-identity- ...
|
|
|
|
|
|
|
|
In the present case, the New India Insurance Co. or other Insurance Company in India, who avails the services of the assessee as a broker in the proce
|
|
Hinzugefügt am 19.12.2011 - 07:03:15
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/services-rendered-indian-insurance-compan ...
|
|
|
|
|
|
|
|
In the assessment order, it has been mentioned that due to non-availability of evidence, the assessee has offered this amount as his income. That fact cannot
|
|
Hinzugefügt am 27.12.2011 - 06:50:13
|
von carnifex2m
|
- 1 Benutzer
|
|
|
itat judgments
|
|
http://taxguru.in/income-tax-case-laws/penalty-proceedings-assessee-contest-levy ...
|
|
|
|
|
|
