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there is dispute that the assessee has in fact incurred the expenditure and that on account of the aborted public issue offer, no new asset has come into exi
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Hinzugefügt am 16.12.2011 - 06:07:41
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax-case-laws/expense-aborted-public-issue-offer-allowa ...
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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
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Hinzugefügt am 17.12.2011 - 05:23:54
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von carnifex2m
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- 1 Benutzer
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itat judgments
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http://taxguru.in/income-tax-case-laws/section-234d-act-applicable-assessment-ye ...
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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
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Hinzugefügt am 18.12.2011 - 08:30:39
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von carnifex2m
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- 1 Benutzer
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itat judgments
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http://taxguru.in/income-tax/death-certificate-lender-sufficient-prove-identity- ...
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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
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Hinzugefügt am 19.12.2011 - 07:03:15
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von carnifex2m
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- 1 Benutzer
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itat judgments
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http://taxguru.in/income-tax-case-laws/services-rendered-indian-insurance-compan ...
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The mode and manner in which all these notes are prepared, show the absence of any relevant material with authorities which would have enabled them to have “a
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Hinzugefügt am 20.12.2011 - 06:20:20
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von carnifex2m
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- 1 Benutzer
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- high court judgments
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http://taxguru.in/income-tax-case-laws/search-satisfaction-ingredients-1321-ille ...
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There is no clear finding whether the entire tax demanded falls in the category of tax collected from the customers but not deposited with the Government
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Hinzugefügt am 26.12.2011 - 06:53:55
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von carnifex2m
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- 1 Benutzer
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cestat judgments
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http://taxguru.in/service-tax/cestat-remit-matter-original-authority-absence-cle ...
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Section 10A provides for deduction for profits derived from the export of software for a period of ten years. During the period of tax-holiday, it is desirable
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Hinzugefügt am 26.12.2011 - 07:00:31
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax-case-laws/delhi-hc-upheld-employee-head-count-metho ...
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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
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Hinzugefügt am 27.12.2011 - 06:50:13
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von carnifex2m
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- 1 Benutzer
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itat judgments
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http://taxguru.in/income-tax-case-laws/penalty-proceedings-assessee-contest-levy ...
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MAT Assessment on book profits u/s 115JB the benefit of rebate u/s 88E is available to assessee as same is in nature of assurance and promise given to tax paye
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Hinzugefügt am 28.12.2011 - 06:24:53
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax/benefit-rebate-88e-assessee-mat-assessment-book-pro ...
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-Assessing Officer was of the opinion that no part of the income of the assessee has escaped assessment. In fact, after the audit party brought the relevant a
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Hinzugefügt am 28.12.2011 - 06:42:23
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax-case-laws/mere-opinion-audit-party-form-basis-asses ...
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Honorable High Court held that waiver of unsecured loan is a capital receipt non chargeable to tax u/s 41(1) of the Act since there is no prior deduction/a
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Hinzugefügt am 28.12.2011 - 06:47:41
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von carnifex2m
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- 1 Benutzer
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- high court judgments
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http://taxguru.in/income-tax-case-laws/waiver-unsecured-loan-capital-receipt-cha ...
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As observed by the ld. A.O., the receipts of Rs. 50 lakhs and Rs.41,50,000/- ICD for the assessment years 2001-02 and 2002-03 respectively were not satisfactor
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Hinzugefügt am 29.12.2011 - 08:37:14
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von carnifex2m
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- 1 Benutzer
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itat judgments
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http://taxguru.in/income-tax-case-laws/cit-give-opportunity-ao-rebut-claim-asses ...
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