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Summary and Review of Case Laws Decided by High Courts

Displaying items by tag: 115JB

Saturday, 19 March 2016 11:12

Addition u/s 14A - 1% of Exempt Income is Fair & Reasonable - Section 115JB is not applicable to Banks - Kolkata Tribunal

Section 14A, 115JB, 36(1)(viii)

Allahabad Bank vs. Addl. CIT

Published in Tribunal Cases

Monday, 07 March 2016 14:26

Section 115JB - Loss as per books of accounts once reduced from book profits in earlier years would be available for reduction in the subsequent years - Kolkata Tribunal

Tribunal Cases

DCIT vs. Binani Industries Limited

Published in Tribunal Cases

Saturday, 13 February 2016 18:29

Expenditure incurred by the assessee on issue of Foreign Currency Convertible Bonds (FCCB) is revenue expenditure - Hyderabad Tribunal

Expenditure incurred by the assessee on issue of Foreign Currency Convertible Bonds (FCCB) is revenue expenditure - Hyderabad Tribunal

Gati Limited vs. Income Tax Officer

Published in Tribunal Cases

Thursday, 30 July 2015 15:44

Reassessment u/s 147 quashed - Ahmedabad Tribunal

Reassessment u/s 147 quashed - Ahmedabad Tribunal

ARVIND MILLS LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

Published in Tribunal Cases

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