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case of XYZ/ABC Equity Fund, (2001) (250 ITR 194) (AAR) and Fidelity Advisors Series VIII ... ITR 1) (AAR), the assessees filed revised returns of income on showing taxable income at ` Nil, and claiming refund
Income Tax Appellate Tribunal - Mumbai
- Cites 11 - Cited by 0 - Full Document
they had regularly been filing their Income Tax Returns (ā€žITRsā€Ÿ) and, if so, to enclose W.P.(C) 1180/2017 ... 2017 Page 6 of 54 copies of the latest ITRs with the rejoinder. Mr.Zoheb Hossain, the learned Senior Standing
Delhi High Court
- Cites 21 - Cited by 0 - Full Document
following: (a) Manilal Dhanji v. CIT [1962] 44 ITR 876 (SC) (b) Yogindraprasad N. Mafatlal ... ITR 602 (Bom) (c) CIT v D.V. Narasimhan [1992]196 ITR 499 (Kar) In the case
Income Tax Appellate Tribunal - Bangalore
- Cites 11 - Cited by 0 - Full Document
Supreme Court in GKN Driveshafts (India) vs. ITO , 259 ITR 19 (SC), rendering the assessment order as invalid. The reply ... following decisions : (i). CIT vs. Usha International Ltd . 348 ITR 485 (Del.)(FB) (ii). CIT vs. Goetz India
Income Tax Appellate Tribunal - Delhi
- Cites 16 - Cited by 0 - Full Document
Chirakkal Service Co- operative Bank Ltd. vs. CIT 384 ITR 0490 while giving the deduction to the assessee ... Biluru Gurubasava Pattina Sahakari Sangha Niyamitha, Bagalkot, (2014) (369 ITR 86) has clearly held that for a Co-operative Society
Income Tax Appellate Tribunal - Cochin
- Cites 11 - Cited by 0 - Full Document
Jute Corporation of India Ltd. v. CIT (187 ITR 688) is not applicable to the case of the appellant company ... case of Goetze (India) Ltd. v. CIT (284 ITR 323) being entirely different, reliance placed
Income Tax Appellate Tribunal - Delhi
- Cites 11 - Cited by 0 - Full Document
High Court in the case reported in (1998) 230 ITR 855 : Bhairav Lal Verma v. Union of India [l998 ... ITR 855, while interpreting the word voluntarily given in Section 273(A) of the Act held that voluntarily means
Income Tax Appellate Tribunal - Delhi
- Cites 15 - Cited by 0 - Full Document
Kerala High Court reported in 243 ITR 284, confirm the action of ld. CIT(A) and reject the ground raised ... case of Emil Webber -vs- CIT (1993) [200 ITR 483] that anything which can properly be described as income
Income Tax Appellate Tribunal - Kolkata
- Cites 18 - Cited by 0 - Full Document
decision in Manish Maheshwari v. ACIT [2007] 289 ITR 341(SC). Order of the CIT 11. By the impugned order ... Panchajanyam Management Agencies & Services (2011) 333 ITR 281 (Ker.). It was held that "where the Assessing Officer
Delhi High Court
- Cites 17 - Cited by 0 - Full Document
Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) (hereafter Kabul Chawla) as regards the assumption ... Court in Smt. Dayawanti Gupta v. CIT (2016) 390 ITR 496 (Del) (hereafter Dayawanti Gupta). The Revenue's submission
Delhi High Court
- Cites 30 - Cited by 0 - Full Document
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