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It is not in dispute that the entries were made contemporaneously when the expenditure was incurred between September, 1997 and December 1997. Therefore, though
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Hinzugefügt am 04.12.2011 - 06:39:14
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax/expenditure-capital-revenue-nature-form-subject-mat ...
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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
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Hinzugefügt am 06.12.2011 - 08:13:20
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax-case-laws/section-153a-assessee-entitled-raise-fres ...
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S M Sundaram Vs. CIT (Madras High Court)- Under section 48(1), the deduction in respect of the full value of the consideration received or accrued regar
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Hinzugefügt am 07.12.2011 - 12:31:07
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax-case-laws/assessee-partner-firm-entitled-deduction- ...
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The Tribunal further noted that the assessee had not placed any material to depict whether it had made any claim before the Income Tax Officer or at the stage
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Hinzugefügt am 13.12.2011 - 07:06:41
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax-case-laws/hc-upheld-application-gross-profit-ratio- ...
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Whether the appellate tribunal is right in law and on facts in confirming the order passed by the CIT (Appeals) deleting the disallowance of Rs.18,66,000/- mad
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Hinzugefügt am 13.12.2011 - 07:15:19
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax-case-laws/assessee-interest-free-fund-interest-amou ...
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The Assessing Officer supplied reasons he had recorded for reopening the assessment, which read as under:- “The assessee company filed its return of inco
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Hinzugefügt am 13.12.2011 - 07:23:44
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax-case-laws/notice-148-invalid-absence-live-link-reas ...
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A Division Bench of this Court in the case of Commissioner of Income Tax Vs. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Del.) has held that service of notice wit
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Hinzugefügt am 13.12.2011 - 07:33:58
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax-case-laws/assessment-service-notice-time-stipulated ...
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At the hearing of the appeal, learned counsel for the respondent highlighted the relevance of the learned Single Judge noting the conduct of the appella
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Hinzugefügt am 14.12.2011 - 06:01:29
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von carnifex2m
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high court judgments
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http://taxguru.in/corporate-law/municipal-tax-payable-rented-property-income-eva ...
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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
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Hinzugefügt am 14.12.2011 - 06:10:06
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax/security-deposited-leased-property-refundable-compl ...
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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
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Hinzugefügt am 14.12.2011 - 06:16:49
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax-case-laws/assessing-officer-ao-carefully-verify-sta ...
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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
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Hinzugefügt am 14.12.2011 - 06:23:56
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax-case-laws/profit-forfeiture-shares-considered-reven ...
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Assessee company has duly submitted all requisite documentary evidences before the Authorities below so as to discharge its onus of establishing the identi
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Hinzugefügt am 15.12.2011 - 04:42:51
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax-case-laws/submission-proof-establishing-identity-cr ...
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