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Judiciary in Income Tax Displaying 100 - 125 of 1181 in 48 pages
Title	Submitted By	Date
Interest on borrowed fund allowed only on the portion used in the business	CS Bijoy [Scorecard : 6136]	15 September 2012
Source of cash deposited in Bank should be properly disclosed	CS Bijoy [Scorecard : 6136]	13 September 2012
In case of any additional evidence matter should be restored to the file of the AO	CS Bijoy [Scorecard : 6136]	13 September 2012
Expenditure on income not forming part of taxable income	CS Bijoy [Scorecard : 6136]	11 September 2012
Genuine gift cannot consider as unexplained cash credit and exemption under section 54 cannot be denied only on purchase of new house in joint name	CS Bijoy [Scorecard : 6136]	11 September 2012
Commercial advance was outside the purview of the deeming provision of section 2(22)(e)	CS Bijoy [Scorecard : 6136]	10 September 2012
Onus to prove the cash creditors on the assessee only	CS Bijoy [Scorecard : 6136]	10 September 2012
GP rate and NP rate are not related to rate of discount and it is enough to written off the debts as irrecoverable	CS Bijoy [Scorecard : 6136]	08 September 2012
Liability arise only when the project is completed unless estimated on reasonable basis periodically	CS Bijoy [Scorecard : 6136]	08 September 2012
Labour charges cannot be disallowed in the presence of proper attendance registrar and wages account	CS Bijoy [Scorecard : 6136]	07 September 2012
Explanation 2 of section 115JB only define the meaning of tax and cannot extend the benefit of surcharge and cess paid last year	CS Bijoy [Scorecard : 6136]	07 September 2012
Payment of commission to non resident overseas do not attracts the provision of section 194H	CS Bijoy [Scorecard : 6136]	06 September 2012
Failure on the part of appellant to appear or prepare books to enable the hearing court is not bound to answer	CS Bijoy [Scorecard : 6136]	04 September 2012
Rule 19(2) of ITAT Rule 1963 applied in the absence of interest of the appellant for prosecution	CS Bijoy [Scorecard : 6136]	04 September 2012
Depreciation under section 32 when the cost had already been claimed in the preceding year by application of Income	CS Bijoy [Scorecard : 6136]	03 September 2012
Computation of Income and disallowance of expenses relating to H.O cannot be made by invoking section 44C of IT Act	CS Bijoy [Scorecard : 6136]	03 September 2012
All acesesories of computer cannot work in isolation allowed depreciation @60% and expenditure on exempt income cannot be allowed	CS Bijoy [Scorecard : 6136]	01 September 2012
Depreciation on construction in integral part of the plant	CS Bijoy [Scorecard : 6136]	01 September 2012
If third person entitled to receive under obligation from assessee cannot be consider as diversion of income	CS Bijoy [Scorecard : 6136]	31 August 2012
Mistake indetermining the rate of tax cannot be consider as consealment of income	CS Bijoy [Scorecard : 6136]	31 August 2012
After 1st April not necessary to established the debt is irrecoverable and enough to written off	CS Bijoy [Scorecard : 6136]	30 August 2012
Absence of communication for non appearance can treat the appeal to be unadmitted	CS Bijoy [Scorecard : 6136]	30 August 2012
Explanaion of section 73 is not applied in the transaction of govt securities and expenditure claimed must be accompanied by evidence	CS Bijoy [Scorecard : 6136]	29 August 2012
Inflation of capital gain by showing higher purchase price and paying tax under section 115JB is not questionable	CS Bijoy [Scorecard : 6136]	29 August 2012
Cheque payment is enough to prove payment and deduction for staff welfare si allowed only if made by assessee	CS Bijoy [Scorecard : 6136]	28 August 2012