Keerthi Estates (P) Ltd. v. Dy. CIT

  Section 37(1)   Direct Taxes

Compounding fee charged on account of deviation of building plan within approved limits could not be classified as penalty charged for violation of law, therefore, same was deductible in…

Phool Singh v. ACIT

  Section 253(5)   Direct Taxes

Where order of the CIT(A) was inadvertently placed by the Office Assistant and was traced at the time of finalizing the accounts only causing delay in filing of appeal before the Tribunal, such…

WG. CDR. Sucha Singh v. ITO

  Section 282   Direct Taxes

For resorting to affixture, efforts have to be made to serve the notice upon the assessee and only after reaching a finding that the notice cannot be served upon the assessee, the mode of affixture…

Smt. Suman v. ITO

  Section 147   Direct Taxes

Where AO passed order of reassessment under section 147, even when Revenue processed return of assessee under section 143(1)(i) by intimation, the impugned assessment order deserved to be…

Dy. CIT v. Yash Raj Films (P) Ltd.

  Sections 194C & 194J   Direct Taxes

Where assessee made payments towards making of copies of films, the payment made by it was subject to TDS under section 194C and not section 194J as no technical or professional service…

Sandip Bhikhubhai Padsala v. ITO & Anr.

  Sections 10(38) & 2(42A)   Direct Taxes

No exemption under section 10(38) could be allowed in respect of capital gains arising on sale of shares held for less than 12 months period.…

CIT & Anr. v Gemini Distilleries

  Section 268A   Direct Taxes

CBDT Instruction No. 3/2011, dated 9-2-2011 is not applicable to pending appeals which were filed before the year 2011.…

ITO v. Harish Chander Khullar

  Section 54B   Direct Taxes

Since due date for furnishing the return of income as per section 139(1) is subject to the extended period provided under sub-section (4) of section 139, assessee would be entitled for deduction…

ITO v. Nathamuni Krishnaswamy Balaji

  Section 54F   Direct Taxes

Where assessee purchased Ground Floor of the house property and had also purchased first floor of the said house property and deduction for both the ground floor and the first floor under…

Vijay L. Bhawe v. Asstt. CIT

  Section 69A   Direct Taxes

Addition made by AO by relying on one part of assessee’s statement admitting the cash found during search as unaccounted cash, however, ignoring another part of the statement explaining the…

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