Pr. CIT v. Managed Information Services (P.) Ltd.

  Section 37(1)   Direct Taxes

Where assessee had paid fees to foreign legal advisers to protect and maintain its right in registered software and the same was disallowed on the ground that legal fee was in excess…

Aruna Rani v. ITO

  Section 40A(3)   Direct Taxes

Where assessee made payments for electricity bills in cash in excess of the limit prescribed under section 40A(3) as nature of assessees business was such that continuous supply of electricity…

Gurudev Singh v. Asstt. CIT

  Section 37   Direct Taxes

Where the books of accounts were audited thus AO cannot disallow any expenses on basis that there were claimed on basis of self-made vouchers, particularly where the books were not rejected…

R. Jayabharathi v. ITO

  Section 54F   Direct Taxes

Deduction under section 54 could not be denied to assessee as even if entire sale consideration having been transferred to assessees concern for business purpose but the construction of the new house…

ACIT v. Hardev Singh Arshi

  Section 2(47)(v)   Direct Taxes

Where no possession of entire land had been given to the developer in pursuance of a development agreement, the agreement did not fall within the domain of section 53A of Transfer of Property Act…

P. Amalanathan v. Dy. CIT

  Section 147   Direct Taxes

Section 147 being for the benefit of revenue, it is not open to assessee to claim relief in respect of items not claimed in original assessment proceedings, however, it is open to assessee to put forward claims…

Navneeta R. Mehra v. ITO

  Section 271(1)(C)   Direct Taxes

Mere making of inadvertent claim not sustainable in law did not tantamount to concealment or furnishing of inaccurate particulars, especially in view of the fact that assessee had supporting facts…

Sucheta Memorial Trust, C/o RRA Taxindia v. ITO

  Section 10(23C)(iii)(ad)   Direct Taxes

Where assessee-trust was running educational institution not solely for educational purpose but also for earning profits and creating assets from the profits so earned, AO was justified in denying exemption under section 10(23C)(iiiad).…

Aparna Agency Ltd. v. ITO

  Section 37(1)   Direct Taxes

Since payments were made for offences committed by the employees of the assessee under Motor Vehicles Act, 1988 for which the assessee was vicariously liable…

Rajiv Kumar v. Asstt. CIT

  Section 153A   Direct Taxes

Assessment framed under section 153A for assessment year relevant to the previous year covering the search period was not valid in the eyes of law and was void ab initio as assessment…

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