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62092 Records | Page [1 of 1242] in 0.1910 seconds

ITAT
[2012] 21 taxmann.com 288 (MUM. - ITAT) [16-05-2012]
Shifting from rented to owned premise is extension of business, interest exp. attracts disallowance under sec. 36(1)(iii)
SC-HC/AAR
[2012] 21 taxmann.com 255 (SC) [11-05-2012]
Levy of Stamp Duty on Power of Attorney given to unrelated person is constitutionally valid - Supreme Court
SC-HC/AAR
[2012] 21 taxmann.com 213 (DELHI) [10-05-2012]
Exemption u/s 11(1)(a) available only if income of the trust is applied in India for charitable purposes
ITAT
[2012] 21 taxmann.com 168 (MUM. - ITAT) [09-05-2012]
Land held for development of Hotel not liable to wealth tax for first two years
ITAT
[2012] 21 taxmann.com 225 (MUM. - ITAT) [09-05-2012]
A payee can't be treated as an assessee-in-default for not deducting the tax at source
SC-HC/AAR
[2012] 21 taxmann.com 129 (AAR) [07-05-2012]
Fee for subscription to 'Social media monitoring services' is taxable as Royalty
ITAT
[2012] 21 taxmann.com 132 (MUM. - ITAT) [07-05-2012]
Penalty u/s 271D applicable only if cash loan or deposit taken or accepted is in excess of Rs. 20,000
SC-HC/AAR
[2012] 21 taxmann.com 128 (AAR) [07-05-2012]
Vodafone effect: AAR holds that ‘Dissecting approach’ laid down by SC in Ishikawajima’s case no longer a valid approach
ITAT
[2012] 21 taxmann.com 77 (JP. - ITAT) [04-05-2012]
Registration of trust is not cancelled automatically when receipts exceed threshold limit specified u/s 2(15)
ITAT
[2012] 21 taxmann.com 114 (DELHI - ITAT) [04-05-2012]
Land acquired from DDA under non-transferable perpetual lease is capital asset and not stock-in-trade
ITAT
[2012] 21 taxmann.com 130 (MUM. - ITAT) [04-05-2012]
Overseas commission agent, responsible to recover payment from customer, cannot be held as rendering ‘managerial services’
ITAT
[2012] 21 taxmann.com 115 (AHD. - ITAT) [04-05-2012]
ITAT interprets the expression 'Top Level Managerial Person' under Article 17(2) of DTAA with Poland
SC-HC/AAR
[2012] 21 taxmann.com 184 (SC) [04-05-2012]
SLP dismissed against judgment of Delhi High Court in CIT v. Nalwa Sons Investment Ltd. [2010] 194 Taxman 387
SC-HC/AAR
[2012] 21 taxmann.com 102 (DELHI) [03-05-2012]
Delhi HC upholds reopening of assessment in UN Oil for Food Programme scam
ITAT
[2012] 21 taxmann.com 44 (MUM. - ITAT) [02-05-2012]
Service tax not to be added to gross receipts by invoking section 145A
SC-HC/AAR
[2012] 21 taxmann.com 56 (DELHI) [02-05-2012]
Age bar of 'writer' and his relationship with differently-abled examinee are meaningless in context of ICAI Act
ITAT
[2012] 21 taxmann.com 131 (MUM. - ITAT) [02-05-2012]
TDS credit can't be denied to assessee even if relevant sum is not chargeable to tax
ITAT
[2012] 21 taxmann.com 6 (MUM. - ITAT) [30-04-2012]
Notional interest on loan given to non-resident AE taxable under transfer pricing provisions
ITAT
[2012] 21 taxmann.com 45 (CHENNAI - ITAT) [30-04-2012]
'Double deduction' admissible to trust in respect of capital expenditure-Chennai ITAT
ITAT
[2012] 21 taxmann.com 46 (RAJKOT - ITAT) [30-04-2012]
Mutual Fund acquired by husband in wife's name can't be treated as unexplained investment of wife
ITAT
[2012] 21 taxmann.com 82 (DELHI - ITAT) [30-04-2012]
No legal bar in treating shares acquired with borrowed funds as capital assets
SC-HC/AAR
[2012] 21 taxmann.com 97 (SC) [30-04-2012]
SC: Earlier decision of SC in SA Builders Ltd case needs reconsideration
ITAT
[2012] 21 taxmann.com 144 (DELHI - ITAT) [30-04-2012]
Exemption loss to a trust should be limited to undue benefits extended to persons specified in sec. 13(3) : Delhi ITAT
ITAT
[2012] 20 taxmann.com 793 (JODH. - ITAT) [27-04-2012]
For a contribution to be a 'Voluntary contribution' and to avail exemption u/s 11(1)(d),identity of donors need to be established.
SC-HC/AAR
[2012] 21 taxmann.com 7 (SC) [27-04-2012]
Benami transactions also cover a transaction where part consideration is paid by some other person
ITAT
[2012] 21 taxmann.com 254 (CHD. - ITAT) [27-04-2012]
IT Inspector not authorized to take statement in survey, if taken it wouldn't have any evidentiary value
SC-HC/AAR
[2012] 21 taxmann.com 267 (BOM.) [27-04-2012]
Redemption of preference shares, between companies under same management, is not a sham transaction
ITAT
[2012] 20 taxmann.com 742 (MUM. - ITAT) [25-04-2012]
No crime if assessee relies on favourable decisions pronounced after date of filing return
SC-HC/AAR
[2012] 21 taxmann.com 34 (DELHI) [25-04-2012]
Sec. 148 notice would not be time-barred merely because reasons recorded are conveyed to assessee after limitation period
SC-HC/AAR
[2012] 21 taxmann.com 19 (DELHI) [24-04-2012]
Retirement benefits from foreign employer received by 'Not Ordinarily Resident' employee not taxable in India
ITAT
[2012] 20 taxmann.com 780 (AHD. - ITAT) [23-04-2012]
Indo-UAE DTAA : From 1-4-2008 HO Expenditure for computing profits of PE to be governed by section 44C
SC-HC/AAR
[2012] 20 taxmann.com 807 (DELHI) [23-04-2012]
Delhi High Court : Reinsurance brokerage/ commission not FTS
ITAT
[2012] 21 taxmann.com 98 (CHENNAI - ITAT) [20-04-2012]
Advance salary to the shareholder-director is deemed dividend, however, only refundable part is taxable
ITAT
[2012] 21 taxmann.com 113 (CHENNAI - ITAT) [20-04-2012]
Preserve envelope bearing postal date stamp in which assessment orders are received
ITAT
[2012] 21 taxmann.com 146 (DELHI - ITAT) [20-04-2012]
Transaction with sister concern not a sham unless it is collusive or for tax evasion or not at arm's length
ITAT
[2012] 21 taxmann.com 217 (MUM. - ITAT) [20-04-2012]
Re-assessment and rectification both can't be kicked off on same ground
SC-HC/AAR
[2012] 20 taxmann.com 637 (DELHI) [19-04-2012]
Franchisee arrangement for coaching classes does not attract TDS u/s 194C
SC-HC/AAR
[2012] 20 taxmann.com 770 (DELHI) [19-04-2012]
Block of assets mechanism does not require sorting of assets division-wise or unit-wise, even if accounts are maintained that way
ITAT
[2012] 20 taxmann.com 568 (MUM. - ITAT) [18-04-2012]
ITAT sees through assessee’s device of multiple agreements to pass off a slump sale as an itemized sale

SC-HC/AAR
[2012] 20 taxmann.com 630 (PUNJ. & HAR.) [17-04-2012]
HC raps ITAT and upholds CIT(A) findings of sham payments of C&F charges to facilitate interest-free loans to Vijay Mallya and Smt.Samira Mallya

SC-HC/AAR
[2012] 20 taxmann.com 779 (DELHI) [17-04-2012]
High Court on categorization of a lease into finance lease and operating lease
ITAT
[2012] 21 taxmann.com 33 (PUNE - ITAT) [17-04-2012]
ITAT dismisses revenue's appeal for its apathy towards serving notice of hearing on assessee
ITAT
[2012] 21 taxmann.com 145 (CHENNAI - ITAT) [17-04-2012]
TP : Extended limitation period available to AO once reference is made to TPO, nonetheless no adjustment is made in ALP
SC-HC/AAR
[2012] 20 taxmann.com 475 (AAR) [16-04-2012]
AAR clarifies the expression “rate of scope” in clause 7 of India-France Protocol

ITAT
[2012] 20 taxmann.com 424 (AHD. - ITAT) [13-04-2012]
Section 50C not applicable to transfer of booking rights by buyer of flat who cancelled booking to another buyer and getting back his booking advance

ITAT
[2012] 20 taxmann.com 698 (CUTTACK - ITAT) [13-04-2012]
Rental income from Commercial Complex is taxable as business income
ITAT
[2012] 20 taxmann.com 728 (BANG. - ITAT) [13-04-2012]
Beneficial provisions of Treaty and Act to be compared for each source of income and not in aggregate
ITAT
[2012] 20 taxmann.com 474 (VISAKHAPATNAM - ITAT) [13-04-2012]
Sec.40(a)(ia) applies to an expenditure which remains payable at year end
SC-HC/AAR
[2012] 20 taxmann.com 762 (DELHI) [12-04-2012]
Period of holding for computing capital gains to include both-dates of acquisition and transfer, fraction of day not to be excluded
ITAT
[2012] 21 taxmann.com 76 (JODH. - ITAT) [12-04-2012]
Nursing Home - When would it be a business or a profession

62092 Records | Page [1 of 1242] in 0.1910 seconds

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