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6 results for “section 68”+ Section 115Aclear

Sorted by relevance

Delhi63Mumbai53Bangalore14Pune7Kolkata6Dehradun4Chandigarh3Hyderabad2Chennai2Visakhapatnam1

Key Topics

Section 12A6Reassessment3Addition to Income3Section 80G(5)(vi)2Section 143(3)2Section 144C2Deduction2

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. DDIT, INTERNATIONAL TAXATION - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

Section 198 & 199 of the Act. In view of this legal position, the difference amount of Rs. 37,33,151 was correctly added by the AO to the total income of the assessee.” 42. The AO passed the fair order of assessment dated 21.9.2010 giving effect to the directions of the DRP. Aggrieved by the order

GIFFORD & PARTNERS LTD.(SINCE MERGED WITH GIFFORD LLP),KOLKATA vs. ADIT (INTERNATIONAL TAXATION) - 1(1), KOLKATA, KOLKATA

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

Section 198 & 199 of the Act. In view of this legal position, the difference amount of Rs. 37,33,151 was correctly added by the AO to the total income of the assessee.” 42. The AO passed the fair order of assessment dated 21.9.2010 giving effect to the directions of the DRP. Aggrieved by the order

M/S. MITRA PARISHAD,KOLKATA vs. CIT (EXEMPTIONS), KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

ITA 2434/KOL/2016[-------]Status: DisposedITAT Kolkata06 Sept 2017

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 12ASection 133ASection 80G(5)(vi)

68 of the Act has no application where the assessee has disclosed donations as its income. The Hon’ble Allhabad High Court has followed the view taken by the Hon’ble Delhi High Court in the case of DIT (Exemption) Vs. Keshav Social & Charitable Foundation, 278 ITR 152 and the decision of the Hon’ble Apex Court in the case

ADIT(IT)-3(1), KOLKATA, KOLKATA vs. THE TIMKEN COMPANY, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 387/KOL/2010[2002-03]Status: DisposedITAT Kolkata29 Nov 2017AY 2002-03

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Section 9(1)(vii) Explanation 2, stops with the ‘rendering’ of technical services. The DTAA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skill etc. to the person utilizing the services. The meaning of the expression make available were considered by the Tribunal

THE TIMKEN COMPANY,KOLKATA vs. THE DDIT, INTERNATIONAL TAXATION - 3(1),KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 1268/KOL/2014[2005-06]Status: DisposedITAT Kolkata29 Nov 2017AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Section 9(1)(vii) Explanation 2, stops with the ‘rendering’ of technical services. The DTAA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skill etc. to the person utilizing the services. The meaning of the expression make available were considered by the Tribunal

THE TIMKEN COMPANY,KOLKATA vs. A.D.I.T (INTERNATIONAL TAXATION) - II,KOLKATA, KOLKATA

In the result appeals for AY 2004-05 to 2007-08 are allowed

ITA 2139/KOL/2013[2004-05]Status: DisposedITAT Kolkata29 Nov 2017AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh Am]

For Appellant: Shri Ravi Sharma, ARFor Respondent: Shri N.B.Som, Addl. CIT, Sr.DR

Section 9(1)(vii) Explanation 2, stops with the ‘rendering’ of technical services. The DTAA goes further and qualifies such rendering of services with words to the effect that the services should also make available technical knowledge, experience, skill etc. to the person utilizing the services. The meaning of the expression make available were considered by the Tribunal