Hitech Analytical Services v. Pr. CIT

  Section 264   Direct Taxes

Where revision petition was filed by assessee in respect of its individual and also for firm’s return to claim expenses in firm’s return which were claimed in its personal return, CIT was not…

Apax Partners India Advisers (P.) Ltd. v. Dy. CIT

  Section 40(a)(ia)   Direct Taxes

Disallowance under section 40(a)(ia) could not be made, as well as provision of section 40(a)(ia), is not applicable where provision was made and in subsequent year amount/expenses was…

Pr. CIT v. Nirma Credit & Capital (P) Ltd.

  Section 14A   Direct Taxes

Where assessee was earning exempt income and no disallowance was made by it and AO was of view that assessee failed to prove that own funds were utilized for investment, therefore, AO…

Success Tours & Travels (P) Ltd. & Anr. v. ITO & Ors.

  Section 282   Direct Taxes

Where service of section 263 notice by post, which had been returned with the endorsement "addressee not found", followed by an attempt at personal service and subsequent affixture of notice,…

Dy. CIT (E) v. Vignana Jyothi

  Section 11   Direct Taxes

Where assessee had not misused or used the donations for any other purpose than the purpose for which they have been given, i.e., for educational purpose, therefore, the exemption under section…

Dorf Ketal Chemicals LLC v. Dy. CIT

  Section 153A   Direct Taxes

Where search was conducted at business premises of holding company, since name of assessee subsidiary company was not mentioned in search warrant, issue of notice under section 153A and…

Anita Ajay Shad v. ITO

  Section 54(2)   Direct Taxes

When an assessee furnishes return subsequent to due date of filing return under section 139(1) but within the extended time limit under section 139(4), the benefit of investment made upto the…

Batanagar Education & Research Trust v. CIT (Exemptions)

  Section 12AA(3)   Direct Taxes

Where third party admitted during survey that they had provided accommodation entries to assessee in respect of donation against cash and trustee of assessee admitted that it gave cash and got…

Prema G. Sanghvi v. ITO

  Section 56(2)(vi), Proviso   Direct Taxes

Payment of alimony amount by ex-husband to his wife was nothing more than a gift and was exempt under the proviso to section 56(2)(vi).…

Nokia India (P) Ltd. v. Dy. CIT

  Section 153(2A)   Direct Taxes

When assessment on an issue was set aside and the matter was remanded with the direction that issue had to be determined afresh, section 153(2A) got attracted and time-limit prescribed under…

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