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18. Dec 12

Einmal gespeichert
von Longin15v

Expenditure on replacement of machinery cannot be ...

http://taxguru.in/income-tax-case-laws/expenditure...

In these appeals filed by the Department, the issue which arises for determination is, whether the expenditure incurred by the assessee during the Accounting Ye

19. Dec 12

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von Longin15v

Even if partners not examined during assessment do...

http://taxguru.in/income-tax-case-laws/partners-ex...

The Tribunal has reasoned that the seized papers are loose papers and not books of accounts. We are unable to appreciate the significance or sequitur of the sta

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von Longin15v

Perpetual sole occupancy right given to a sharehol...

http://taxguru.in/income-tax-case-laws/perpetual-s...

The assessee has got the occupancy right in perpetuity as assessee can transfer his occupancy rights of the premises under consideration by way of sale to a thi

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von Longin15v

Commissioner cannot assume jurisdiction u/s. 263 w...

http://taxguru.in/income-tax-case-laws/commissione...

We find that there is no reason whatsoever set out in the show cause notice as to why the Commissioner was of the view that the assessment order is erroneous an

20. Dec 12

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von Longin15v

Rajiv Gandhi Equity Savings Scheme – Whether Su...

http://taxguru.in/income-tax/rajiv-gandhi-equity-s...

In exercise of the powers conferred by sub-section (1) of section 80CCG of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the Rajiv

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von Longin15v

Airport Authority isn’t a ‘municipality, Agric...

http://taxguru.in/income-tax-case-laws/airport-aut...

Land which does not fall under the provisions of section 2(14)(iii) of the IT Act and an assessee who is engaged in agricultural operations in such agricultural

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von Longin15v

Business income of trust eligible for Exemption U/...

http://taxguru.in/income-tax-case-laws/business-in...

The assessee, a chamber of commerce and industry, in the course of pursuing its objects rendered several services, such as, certification, committee room servic

21. Dec 12

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von Longin15v

When there is detailed scrutiny with regard to an ...

http://taxguru.in/income-tax-case-laws/detailed-sc...

At time when query was raised under the head 'Selling & Distribution Expenditure', had there been insistence that TDS was required to be deducted and the amount

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von Longin15v

Intention of the parties to be considered to decid...

http://taxguru.in/income-tax-case-laws/intention-p...

On a careful perusal of the various decisions, it becomes clear that the facts prevailing in each case and the intention of the parties have to be considered in

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von Longin15v

‘Grossing up’ in absence of PAN should be at r...

http://taxguru.in/income-tax-case-laws/grossing-up...

A literal reading of sec. 195A implies that the income should be increased at the rates in force for the financial years and not the rates at which the tax is t

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