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| Documents Found: 4612 |
| Title |
Forum |
Year |
Anthony Phillip Witek vs DCIT
Exemption: Income of foreign technician-Technician: Specialist in wireless telecommunication-AY 2002-03. The assessee was a non-resident. He was a specialist in wireless telecommunication. He was employed by an Indian company to set up and com [LexDoc Id : 330833]
|
ITAT (Delhi) |
2006 |
Jawala Singh vs Basta Singh deceased by L.Rs. and Ors.
[LexDoc Id : 329277]
|
HC (Punjab and Haryana) |
2006 |
M.C. Nagalakshmi and Ors. vs M.A. Farook and M.A. Yakub both are sons of M.A. Razak
[LexDoc Id : 329137]
|
HC (Karnataka) |
2006 |
Claris Lifesciences Ltd. vs ACIT
Research and Development expenses-Facility approved by prescribed authority-The facility for providing research and development of the assessee was duly approved by the prescribed authority. The entire R&D expenditure was enti [LexDoc Id : 328955]
|
ITAT (Ahmedabad) |
2006 |
ITO vs Paru D. Dave, Deviprasad L. Dave
Capital gains: Transfer-Reducation in share in firm on re-constitution-AY 1994-95. The assessee was a partner in a firm which another having 50 percent share each. The building owned by the firm was revalued at Rs.23 lakh [LexDoc Id : 327809]
|
ITAT (Mumbai) |
2006 |
CIT vs Malwa Cotton Spinning Mills Ltd.
Computation of deduction: Export business-Interest assessed as business income-AY 1994-95. The interest assessed as business income. Ninety percent of such interest was to be reduced from business profits for computation of deduc [LexDoc Id : 326927]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Onkar Nath Aggarwal
Sales-promotion expenses-Commission paid to dealers, Export market development allowance-AY 1985-86. The commission paid to dealers and the export market development allowance, was not hit by the bar under s.37(3A).
S.37(3A) of [LexDoc Id : 325312]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Ved Parkash Aggarwal
Entertainment expenditure-Dinners and lunches to foreign customers-AY 1981-82 and 1982-83. The expenses incurred on dinners and lunches to foreign customers were disallowable under s.37(2A).
S.37(2A) of th [LexDoc Id : 325307]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Mahavir Spinning Mills Ltd.
Depreciation allowance-Law applicable-The amended rule-prescribing rate of depreciation is not applicable retrospectively.
S.32 of the Income Tax Act 1961
Rule 5 of the [LexDoc Id : 325306]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Varinder Agro Chemicals
Interest on borrowed capital-Interest free advance to sister concern-While the assessee had borrowed funds on interest, it advanced certain amount free of interest to its sister concern. Pro-rata interest paid was disa [LexDoc Id : 325305]
|
HC (Punjab and Haryana) |
2006 |
CWT vs Siri Paul Oswal
Validity of transfer of case under Wealth Tax Act -Transfer of case to IAC-AY 1972-73 to 1974-75. The assessee’s income tax case was transferred under s.127 from the ITO to the IAC. In wealth tax proceedings the jurisdiction [LexDoc Id : 325304]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Avery Cycles Industries Ltd.
New industrial undertaking-Initial year of setting up new unit-The revenue claimed that the new unit was set up in AY 1984-85, while the assessee claimed it was set up in AY 1985-86. The major investment in the pl [LexDoc Id : 325303]
|
HC (Punjab and Haryana) |
2006 |
CIT vs Avon Cycles Ltd.
Total turnover under s.80HHC-Sales tax, Trade discount, insurance claims and miscellaneous receipts-The sales tax, trade discount, insurance claim and miscellaneous receipts do not form part of total turnover for computation of deduction under s.80HH [LexDoc Id : 325302]
|
HC (Punjab and Haryana) |
2006 |
P. Prabhakara Rao vs P. Krishna
[LexDoc Id : 323877]
|
HC (Andhra Pradesh) |
2006 |
R and B Falcon Drilling Co. vs ACIT
Income arising in India-Exploration of mineral oil, Mobilisation charges, Reimbursement of expenses-
AY 2001-02. The assessee, a non-resident company, received certain amount as mobilisation charges from an Indian company, which was engaged in explo [LexDoc Id : 321854]
|
ITAT (Delhi) |
2006 |
DCIT vs Dr. R.K. Bali
[LexDoc Id : 321560]
|
ITAT (Delhi) |
2006 |
Ruhantia Spinners (P) Ltd. vs Rajashree Vanijya (P) Ltd. and Ors.
[LexDoc Id : 321395]
|
HC (Orissa) |
2006 |
CIT vs Hero Exports
Export of trading goods-Indirect cost, Incentive income-AY 1996-97. The assessee earned its income from exporting traded goods as well as by way of incentives. The indirect cost for computing deduction coul [LexDoc Id : 321248]
|
HC (Punjab and Haryana) |
2006 |
Madhu Bala and Ors. vs General Public
[LexDoc Id : 320932]
|
HC (Punjab and Haryana) |
2006 |
Punjab State Electricity Board and Ors. vs Guru Nanak Agriculture Engg. Works and Ors.
[LexDoc Id : 320809]
|
HC (Punjab and Haryana) |
2006 |
Rehabilitation Industries Corpn. Ltd., In re
[LexDoc Id : 320313]
|
HC (Calcutta) |
2006 |
DCIT vs Microtek Separators Ltd.
Reasonableness of business expenditure-Payment of commission to sister concern-AY 1991-92 – 1995-96. The commission paid by the assessee company to its sister concern, which was the former’s sole selling agent for several years a [LexDoc Id : 319609]
|
HC (Karnataka) |
2006 |
Ramilaben Trikamlal Shah vs Tube and Allied Products and Ors.
[LexDoc Id : 319302]
|
HC (Bombay) |
2006 |
Jagdamba Trading Company vs ITO
Addition to Income-Opportunity to assessee, Alleged bogus purchases-AY 1999-2000. Certain purchases made by the assessee could not be considered as bogus merely on the basis of seller’s deposition before the Sales Tax [LexDoc Id : 318038]
|
ITAT (Jodhpur) |
2006 |
Krishi Upaj Mandi Samiti vs CIT
Charitable Institution-Object of General Public Utility-The applicant, an agricultural marketing committee, was engaged in activities in the nature of general public utility. Since its object was to protect [LexDoc Id : 318036]
|
ITAT (Jaipur) |
2006 |
| |
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