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December 2009

Income Tax Case Laws, Sec. 144C, Section 92CA

Madras H.C : The order passed is in violation of the provisions of the Act in not granting the personal hearing to the petitioner herei

Avijit Das / December 23, 2009

High Court Of Madras Intimate Fashions (India) (P) Ltd. vs. JCIT & ORS. Section 92CA, 144C, Art. 226 Asst. Year […]

Sec. 144C, Section 92CA

Delhi H.C : The TPO under s. 92CA(3) of the IT Act, 1961 determining the ALP in respect of international transaction for “representation services”. On the basis of this order, the AO has prepared a draft assessment order under s. 144C

Avijit Das / December 22, 2009

High Court Of Delhi Messe Dusseldorf India (P) Ltd. vs. DCIT & ANR. Section 92CA, 144C, Art. 226 A.K. Sikri

Income Tax Case Laws, Sec. 260A, Sec. 28(i), Section 56

Calcutta H.C : Whether the interest income by way of investment of the surplus funds generated and arising from the carrying on of the business of growing and manufacturing tea should be treated as incidental to the tea business and/or as part of the income derived from the tea business for the purpose of r. 8 of the IT Rules, 1962 ?

Avijit Das / December 22, 2009

High Court Of Calcutta Eveready Industries India Ltd. vs. CIT & Anr. Section 28(i), 56, 260A, IT Rule 8 Asst.

Section 144, Section 92CA

Delhi H.C : The TPO under s. 92CA(3) of the IT Act, 1961 determining the ALP in respect of international transaction for “representation services”

Avijit Das / December 22, 2009

High Court Of Delhi Messe Dusseldorf India (P) Ltd. vs. DCIT & ANR. Section 92CA, 144C, Art. 226 A.K. Sikri

Section 147, Section 148

Calcutta H.C : Whether the respondents can shift their stand as notice proposing to reopen the proceeding under s. 148 was on the ground of “escapement of income” however, the order of rejection was on “concealment of investment”

Avijit Das / December 21, 2009

High Court Of Calcutta Hotel Regal International & Anr. vs. ITO & Anr. Section 147, 148 Asst. Year 2006-07 Soumitra

Madras H.C : the order of the CIT passed under s. 263 of the IT Act for the asst. yr. 2000-01 was barred by limitation by taking the date of assessment year and not the date of the order of rectification under s. 154 as the date with reference to which the period of limitation under s. 263(2) has to be reckoned

Avijit Das / December 21, 2009

High Court Of Madras CIT vs. Shriram Engineering Construction Company Ltd. Asst. Year 2000-01 K. Raviraja Pandian & M.M. Sundresh,

Sec. 276AB, Section 279

Madras H.C : The property transferred is one single unit for a consideration of Rs. 40 lakhs and therefore, the provisions of Chapter XX-C of the Act clearly apply to the said transaction and the accused have contravened the provisions of s. 269UC and s. 269UL(2) of the Act, which is punishable under s. 276AB of the Act

Avijit Das / December 21, 2009

High Court Of Madras Soffia Software Ltd. & Anr. vs. Mrs. Kalpagam Bhaskaran, Member, Appropriate Authority Section 276AB, 279 K.

Section 80HHC, Section 263, Section 80-IA

Kerala H.C : Disallowance of deduction claimed for exemption under s. 80HHC

Avijit Das / December 18, 2009

High Court Of Kerala Bhatsons Acquatic Products vs. CIT Section 80HHC, 80-IA, 263 Asst. Year 2001-02, 2002-03, 2003-04 C.N. Ramachandran

Calcutta H.C : ‘co-ordinated investigation and meaningful assessment’ and not on ground that principal place of business of petitioner was at New Delhi,

Avijit Das / December 18, 2009

High Court Of Calcutta Dhoot Developers (P) Ltd. vs. CIT Section : 127 Soumitra Pal,J. Writ Petition No. : 1171

Section 142, Sec. 142(1), Sec. 153A, Sec. 245-I, Sec. 245C, Sec. 245D, Sec. 245F, Section 153

Allahabad H.C : The impugned notice dt. 14th May, 2008 has been issued under s. 142(1) r/w ss. 153A and 245D(4) of the IT Act, 1961, for the purposes of assessment under s. 153A

Avijit Das / December 18, 2009

High Court Of Allahabad Smt. Neeru Agarwal vs. Union Of India & Ors. Section 142(1), 153A, 245C, 245D, 245F, 245-I

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