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2019 TaxPub(DT) 2908 (Mum-Trib) Maxell Diamond (P.) Ltd. v. ITO Against Assessee, Mum-Trib, 2012-13, ITA No. 2649/Mum/2017, 11-Feb-2019

Section 271(1)(c) Penalty under section 271(1)(c) Capital gains not offered to tax under bona fide belief that the land sold was agricultural land Validity of -- Penalty under section 271(1)(c) was imposed on assessee on account of escapement of income towards long term capital gain. CIT(A), however, deleted the penalty. Held: Assessee was under bona fide belief that land was an agricultural land and was, therefore, exempted from capital gain tax. CIT(A) took note of the contention that the land belong to HUF and was not an individual property. Assessee submitted the calculation of the capital gains upfront before AO at the first opportunity and theref......
2019 TaxPub(DT) 2925 (Ahd-Trib) ITO v. Jayantilal Mafatlal Prajapati Against Revenue, Ahd-Trib, 2011-12, ITA. No. 1476/Ahd/2016, 29-Mar-2019

Section 37(1) Capital or revenue expenditure Assured returns paid on capital investment Alleged that expenditure incurred before commencement of construction business -- Assessee-company was engaged in the business of construction of commercial buildings. AO alleged that as the assured returns were paid by assessee to the customers from whom capital was received before commencement of construction business, it should be capitalised. However, assessee claimed said expenditure as revenue in nature. Held: Expenses incurred by assessee by giving assured returns to customers from whom capital was received should form part of capital project. Thus such expenditure ......
2019 TaxPub(DT) 2929 (Del-Trib) ACIT v. Endure Realty Pvt. Ltd. Against Assessee, Del-Trib, 2009-10, ITA No. 3656/Del/2015, 03-Apr-2019

2019 TaxPub(DT) 2930 (Chen-Trib) Dy. CIT v. Hyundai Steel India Pvt. Ltd. Assessee, Chen-Trib, 2012-13 & 2013-14, ITA No. 1266/Chny/2018, ITA No. 1529/Chny/2018, 27-Mar-2019

2019 TaxPub(DT) 2932 (Pune-Trib) Jt. CIT v. Computer Systems Ltd. Revenue Dismissed, Pune-Trib, 2007-08, ITA No. 1018/PUN/2015, 27-Mar-2019

2019 TaxPub(DT) 2933 (Chen-Trib) International Flavours & Fragrances (P.) Ltd. v. Dy. CIT Chen-Trib, 2014-15, Stay Petition No. 71/Chny/2019 in IT(TP)A No. 58/Chny/2018), 27-Mar-2019

2019 TaxPub(DT) 2945 (Kol-Trib) Dy. CIT v. Shree Harivansh Securities (P.) Ltd. Kol-Trib, 2012-13, ITA No. 2122/Kol/2017, 27-Mar-2019

2019 TaxPub(DT) 2948 (Bang-Trib) : (2019) 071 ITR (Trib) 0237 Optum Health & Technology (India) (P) Ltd. v. ITO Against Assessee, Bang-Trib, 2012-13, ITA No. 1068/Bang/2016, 08-Feb-2019

2019 TaxPub(DT) 3013 (Pune-Trib) Madhuri Sudhir Joglekar v. ITO Assessee Allowed, Pune-Trib, 2013-14, ITA No. 3012/Pun/2017, 28-Dec-2018

2019 TaxPub(DT) 2894 (Bom-HC) Pr. CIT v. Seksaria Industries Pvt. Ltd. Against Revenue, Bom-HC, ITA No. 57 of 2017, 25-Mar-2019