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February 2013

Delhi H.C : A tax demand in pursuance of rectification order passed after four years from end of year in which assessment is completed, will be time barred

Avijit Das / February 15, 2013

High Court Of Delhi Vodafone Mobile Service Ltd. vs. Union Of India Assessment Year : 2004-05 Section : 154 Badar […]

Andhra Pradesh H.C : Where, a French company, incorporated to serve as an investment vehicle of foreign direct investment in India, transferred its interest in Indian concern to another French company, in view of provisions of article 14(5) of Indo-French DTAA, capital gain arising on said transfer would be taxable in France

Avijit Das / February 15, 2013

High Court Of Andhra Pradesh Sanofi Pasteur Holding Sa Vs. Department Of Revenue, Ministry Of Finance Section : 9 Goda

Section 245, Section 10B, Section 250

Karnataka H.C : Where issue decided by Commissioner (Appeals) was under challenge before Tribunal, said decision cannot be relied for staying appeal before Commissioner (Appeals) for current year

Avijit Das / February 13, 2013

High Court Of Karnataka Jeans Knit (P.) Ltd. vs. DCIT, Circle 11(5), Bangalore Assessment Year : 2007-08 Section : 245,

Sec. 2(31), Section 142

Kerala H.C : Shares of ShanH were held by two French Companies namely MD and GIMA – A share purchase agreement (SPA) was entered into between MD/GIMA and Sanofi, a French company, in terms of which shares of ShanH were transferred to Sanofi

Avijit Das / February 13, 2013

High Court Of Kerala Mangalam Service Co-Operative Bank Ltd. vs. ITO, Tirpur Section : 2(31), 142 K.M. Joseph And K.

Section 245, Section 10B, Section 250

Karnataka H.C : Where issue decided by Commissioner (Appeals) was under challenge before Tribunal, said decision cannot be relied for staying appeal before Commissioner (Appeals) for current year

Avijit Das / February 13, 2013

High Court Of Karnataka Jeans Knit (P.) Ltd. Vs. DCIT, Circle 11(5), Bangalore Assessment Year : 2007-08 Section : 245,

Section 145, Sec. 36(1)(vii), Sec. 43D, Sec. 45Q, Section 43, Section 45

Madras H.C : the Income Tax Tribunal is right in law in deleting the interest accrued on non- performing assets from the computation of the taxable income for the assessment year 1999-2000 and 2000-2001

Avijit Das / February 12, 2013

High Court Of Madras CIT vs. Sakthi Finance Limited Section 43D, 145, 36(1)(vii), 45-Q Asst. Year 1999-2000 & 2000-2001 R.

Section 147, Section 68

Delhi H.C : Assessee had not made a full and true disclosure of material facts necessary for assessment; on the contrary purported reasons indicated that amount mentioned therein had been shown in books of account as receipt from companies mentioned therein

Avijit Das / February 11, 2013

High Court Of Delhi CIT Vs. Viniyas Finance & Investment (P.) Ltd. Assessment Year : 2002-03 Section : 147, 68

Section 271D, Section 273B

Madras H.C : The ITAT was right in law in deleting the levy of penalty by the Assessing Officer under Section 271D of the Income Tax Act, 1961, even though the advance has been accounted as loan and interest debited

Avijit Das / February 11, 2013

High Court Of Madras CIT – I, Coimbatore vs. V. Sivakumar Section : 271D, 273B Mrs. R. Banumathi And K.

Section 154, Section 143

Madras H.C : Whether the Tribunal is correct in confirming the rectification order passed by the respondent for the above assessment year, wherein the provision for gratuity amounting to Rs. 4,03,887/- was added back and disallowed in the computation of taxable total income which according to the respondent had been omitted to be disallowed while processing the return under Section 143(1) of the Act and the consequential levy of additional tax ?

Avijit Das / February 11, 2013

High Court Of Madras Tamilnadu Magnesite Ltd. Vs. DCIT, Special Range Assessment Year : 1992-93 Section : 154, 143 Mrs.

Section 147, Section 148

Delhi H.C : the reasons for issue of notice existed at the time of issue of notice and the reasons are genuine

Avijit Das / February 8, 2013

High Court Of Delhi Jay Bharat Maruti Ltd vs. ACIT And Ors Section 148, 147 Asst. Year 2007-08 Badar Durrez

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