Month: May 2012

AAR : Where US company supplies and erects gas turbines offshore and also carry out repair and maintenance, amount related to inspection and boroscoping would not taxable in India

Authority For Advance Rulings Solar Turbines International Company, In Re Section : 9, 195 Chairman P.K. Balasubramanyan A.A.R. No. 931 Of 2010 May  30, 2012 RULING 1. The applicant is a company located in San Diego and incorporated under the laws of the United States of America (USA). It has a branch office in Singapore. It …

Delhi H.C : Where production sharing contracts entered by assessee with Government did not include any clause with regard to benefit under section 42, assessee could not be granted benefit under section

High Court Of Delhi Joshi Technologies International Inc. vs. Union Of India Assessment years : 2001-02 to 2005-06 Section : 42 Sanjiv Khanna And R.V Easwar, JJ. Wp(C) No. 5716 Of 2008 May  28, 2012 JUDGMENT J. B. Pardiwala, J. – By this application under article 226 of the Constitution of India, the writ-petitioner, an assessee …

Allahabad H.C : The notice issued u/s 148 of the Income Tax Act, 1961 was without jurisdiction when the assessing officer issuing the said notice had valid jurisdiction while passing the assessment order in the case of the assessee for the A.Y. 2001-02 just six days before the issue of notice u/s 148.

High Court Of Allahabad CIT VS. M.I. Builders (P.) Ltd. Assessment Year : 1997-98 Section : 148 Rajiv Sharma And Devendra Kumar Upadhyaya, JJ. IT Appeal Nos. 58 & 172 Of 2008 May 28, 2012 JUDGMENT 1. Heard Sri D.D. Chopra, learned Counsel for the appellant and Sri Jaideep Narain Mathur, assisted by Sri Mudit Agarwal, …

Delhi H.C : Whether notice under section 147/148 could be issued even when Assessing Officer could have issued a scrutiny notice under section 143(2); this will depend upon facts of case

High Court Of Delhi Acorus Unitech Wireless (P.) Ltd. vs. DCIT, Circle-1(1), Delhi Assessment Year : 2009-10 Section : 147, 148 Sanjivkhanna And R.V. Easwar, JJ. Writ Petition (Civil) No. 2155 Of 2012 May 28, 2012 ORDER Sanjiv Khanna, J. – Acorus Unitech Wireless Pvt. Ltd. in this writ petition under Articles 226 and 227 of …

Allahabad H.C : Trade discount given by newspaper agencies to advertising agencies working for advertisers, is not in nature of ‘commission’ as per provisions of Explanation (i) to section 194H invoking TDS obligation of newspaper

High Court Of Allahabad Jagran Prakashan Ltd. vs. DCIT (TDS) Assessment Years : 2009-10 And 2010-11 Section : 194H Ashok Bhushan And Prakash Krishna, JJ. Writ Tax No. 388 Of 2012 May 23, 2012 ORDER Ashok Bhushan, J. – This writ petition by a public Ltd. Company, publishing a Hindi daily newspaper “Dainik Jagaran” has invoked …

Delhi H.C : Additions relating to debatable issues or aspects which required examination of explanation or production of documents, which were not required to be filed with return, cannot be made under section 143(1)(a)

High Court Of Delhi Abhishek Cement Ltd. VS. Union Of India Assessment Year : 1989-90 Section : 143 Sanjiv Khanna And R.V. Easwar, JJ. W.P. (C) No. 2130 Of 1990 May 22, 2012 JUDGMENT 1. This writ petition under article 226 and 227 of the Constitution of India impugns the intimation dated 29.3.1990, issued by the …
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