High Courts Archives - Page 69 of 69

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given

administrator March 12, 2016 High Courts, Income Tax, Judgments

While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given While reversing the order of the CIT(A) the Tribunal is duty bound to examine and discuss the reasons given by the CIT(A) to hold one way or the other and then to dispel those …

Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural

administrator March 12, 2016 High Courts, Income Tax, Judgments

Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural The deduction u/s 33AB of the Income Tax Act, 1961 shall be allowed from the total composite income derived from growing and manufacturing tea and only after such deduction is made, Rule 8(1) shall be …

TDS default proceedings u/s 201(3) for a period earlier than 4 years prior to 31-03-2011 not authorized by CBDT Circular-05/2010

administrator March 9, 2016 High Courts, Income Tax, Judgments

TDS default proceedings u/s 201(3) for a period earlier than 4 years prior to 31-03-2011 not authorized by CBDT Circular-05/2010 THE HIGH COURT OF DELHI W.P.(C) 8535/2011 & CM APPLS 19305/2011, 9781/2012 W.P.(C) 8536/2011 & CM APPLS 19307/2011, 9778/2012 W.P.(C) 8537/2011 & CM APPLS 19309/2011, 9776/2012 VODAFONE ESSAR …

Assessee entitled to interest u/s 244A(1)(b) for excess payment on self assessment tax-Kolkata HC

administrator March 7, 2016 High Courts, Income Tax

Assessee entitled to interest u/s 244A(1)(b) for excess payment on self assessment tax-Kolkata HC HIGH COURT AT CALCUTTA ITA No.526 OF 2004 COMMISSIONER OF INCOME TAX, KOLKATA – I Versus BIRLA CORPORATION LIMITED Coram: Hon’ble Justice Girish Chandra Gupta And Hon’ble Justice Asha Arora Judgment Date: 02-02-2016 GIRISH CHANDRA GUPTA …

Penalty 271(1)(c) interest on income-tax refund not added to income but disclosed in notes to accounts

administrator March 7, 2016 High Courts, Income Tax, Judgments

Penalty 271(1)(c) interest on income-tax refund not added to income but disclosed in notes to accounts as contingent income HIGH COURT AT CALCUTTA ITA 291 of 2009 CIT-II Ves. PILANI INVESTMENT & INDUSTRIES CORPORATION LTD. Coram: Hon’ble Justice Girish Chandra Gupta And Hon’ble Justice Asha Arora Date on which Judgment …

Green tea leaves cess allowed on 100 % composite income before applying Income Tax Rule 8D

administrator March 7, 2016 High Courts, Income Tax

Green tea leaves cess allowed on 100 % composite income before applying Income Tax Rule 8D HIGH COURT AT CALCUTTA ITA No.269 OF 2009 COMMISSIONER OF INCOME TAX, KOLKATA – II Versus M/S MORAN TEA CO. LTD. Coram: Hon’ble Justice Girish Chandra Gupta And Hon’ble Justice Asha Arora Date …

UP Govt servant if not passed High School, date of birth/age in service book to be taken as correct-Allahabad HC

administrator March 5, 2016 High Courts, Judgments

UP Govt servant if not passed High School, date of birth/age in service book shall be taken as correct-Allahabad HC HIGH COURT OF JUDICATURE AT ALLAHABAD Chief Justice’s Court AFR Case :- SPECIAL APPEAL DEFECTIVE No. – 160 of 2016 Appellant :- State Of U.P. And 3 Ors.Respondent …

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