High Courts

Summary and Review of Case Laws Decided by High Courts

Displaying items by tag: 40A(2)(b)

Monday, 30 January 2017 15:54

Reference u/s 55A - AO is not Entitled to Determine the Fair Market Value when he did not find the Consideration to have been Understated - Punjab & Haryana High Court

Reference u/s 55A - Punjab & Haryana High Court

PCIT vs. Quark Media House India Pvt. Ltd. Mohali

Published in High Court Cases

Friday, 22 January 2016 14:46

When its merely one of emphasis on facts on which there is no dispute, this is surely an exercise within the jurisdiction of the High Court - Supreme Court

When its merely one of emphasis on facts on which there is no dispute, this is surely an exercise within the jurisdiction of the High Court - Supreme Court

Ganapathy & Co vs. Commissioner of Income Tax

Published in Supreme Court Cases

Saturday, 09 January 2016 16:07

Section 2(22)(e) - Where the Assessee Company is not a shareholder no addition could be made u/s 2(22)(e) of the Act, as deemed dividend

Section 2(22)(e) - Where the Assessee Company is not a shareholder no addition could be made u/s 2(22)(e) of the Act, as deemed dividend

Mahavir Inductoment Pvt. Ltd. vs. Asstt. Commissioner of Income Tax

Published in Tribunal Cases

Friday, 21 August 2015 19:37

Section 40A(2)(b) - When there is no rebuttal on facts no interference in the impugned order is warranted - Additions of Commission u/s 40A(2)(b) and undelivered notices u/s 133(6) unjustified - Delhi Tribunal

Section 40A(2)(b) - When there is no rebuttal on facts no interference in the impugned order is warranted - Additions of Commission u/s 40A(2)(b) and undelivered notices u/s 133(6) unjustified - Delhi Tribunal

ACIT vs. Ebiz Com (P) Ltd

Published in Tribunal Cases

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