FROM THE PACKAGE

Divine Touch Educational Trust v. CIT

Section 12AA

Where society formed for educating orphan and destitute children was actually running play school charging fees from all, its application for registration under section 12AA as a charitable society was rightly disallowed by Commissioner…

Page Industries Ltd. v. Dy. CIT

Section 92A

It is necessary to examine whether both the entities can be termed as associated enterprises within the meaning of sections 92A(1) and 92A(2), as parameters laid down in both sub-sections need to be fulfilled…

Batra Palace (P) Ltd. v. CIT

Section 14

It was nowhere shown that the intention to let out a property was only for a temporary period. Assessee’s intention was to enjoy rental income from the letting out of the property…

CIT v. Amar Ujala Publication Ltd.

Section 37(1)

Since issue of debentures and borrowing took place in earlier years in and merger was complete on first day of accounting year in question and all funds were deployed in business…

GE Global Sourcing India (P) Ltd. v. ITO

Section 37(1)

Where the project for manufacturing and supplying of locomotives had not yet been set up, while only preparatory steps were taken by the assessee, the sum paid for consultancy and advisory services…

Mosaic India (P) Ltd. v. Asstt. CIT

Section 92C

Where assessee, engaged in business of distribution and marketing of fertilizers, imported DAP fertilizer from its AE, and resold same in India at the price fixed by the Government of India and margin of net profit…

   Recent CaseLaws

  Select Product   

# by DOJ more...