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April 2014

Delhi H.C : The entire expenditure incurred by the assessee on production of programmes which became part of news archives should be allowed as a revenue expense under Section 37 of the Income Tax Act, 1961 and should not be treated as incurred for creating a capital asset

Avijit Das / April 30, 2014

High Court Of Delhi CIT vs. Television Eighteen India Ltd. Assessment Year : 1998-99 Section : 37(1) S. Ravindra Bhat […]

AAR : Whether on the facts and in the circumstances of the case and in law payment to Ms Geetha Kumararaja (hereinafter referred to as “Ms Geatha”) in her bank account in Sri Lanka, of monthly remuneration of retainer fees for services rendered in ‘Sri Lanka should be subjected to tax deduction under the income tax act, in India

Avijit Das / April 30, 2014

Authority For Advance Rulings (Income Tax), New Delhi Oxford University Press, In re Section : 9 Justice Dr. Arijit Pasayat,

Karnataka H.C : Where in pursuance of an agreement entered into between assessee and TATA IBM, a part of business being handled by erstwhile TATA IBM was handed over to assessee company due to bifurcation of software and hardware business, expenditure incurred by assessee on processing domestic customer database and transfer of human skills in terms of said agreement, was to be allowed as business expenditure

Avijit Das / April 30, 2014

High Court Of Karnataka CIT, Central Circle Vs. IBM Global Services India (P.) Ltd. Section 37(1) Assessment years : 1998-99

Section 148, Section 10B

Karnataka H.C : Whether writ jurisdiction under article 226 can not be invoked to challenge correctness or otherwise of notices issued under section 148 and proper remedy is to file an appeal after reassessment order under section 14

Avijit Das / April 29, 2014

High Court Of Karnataka Jeans Knit (P.) Ltd. Vs. DCIT, Circle 11(5) Bangalore Section : 148, 10B Assessment Year :

Section 54B, Section 147

Gujarat H.C : Where assessee’s claim for exemption under section 54B was thoroughly scrutinized and Assessing Officer accepted same after examination of all details; assessment proceeding could not be reopened on ground that what assessee sold, was not an agricultural land

Avijit Das / April 29, 2014

High Court Of Gujarat Deepakbhai Ramjibhai Patel Vs. ITO Section 54B, 147 A.Y : 2009-2010 Akil Kureshi And Ms. Sonia

Gujarat H.C : Assessee failed to take measures for protecting property or interest of company and, therefore, impugned order passed by TRO was to be quashed

Avijit Das / April 29, 2014

High Court Of Gujarat Gul Gopaldas Daryani Vs. ITO Section : 179 Assessment Year : 2010-11 Akil Kureshi And Ms.

S.C : Pursuant to scheme of amalgamation, an amalgamating co-operative society cannot carry forward and set off its accumulated losses against profits of amalgamated co-operative society

Avijit Das / April 29, 2014

Supreme Court Of India Rajasthan R.S.S. & Ginning Mills Fed. Ltd. vs. DCIT, Jaipur Section : 72A Anil R. Dave

Section 69B, Sec. 158BC, Section 132

Bombay H.C : Where Commissioner (Appeals) not only examined author of seized document but also allowed Assessing Officer to cross-examine said author, there was no perversity or error of law apparent on face of record in order passed by Commissioner (Appeals) deleting addition of undisclosed income

Avijit Das / April 28, 2014

High Court Of Bombay CIT (Central) VS. Sairang Developers And Promoters (P.) Ltd. Block Assessment Years : 1997-98 To 2002-03

Sec. 269SS, Section 271D, Section 273B

Gujarat H.C : No penalty for cash loans exceeding Rs. 20,000 from agriculturists living in remote areas when transaction were not doubted

Avijit Das / April 28, 2014

High Court Of Gujarat CIT, Ahmedabad-IV vs. Maa Khodiyar Construction Section : 269SS , 273B And 271D Assessment Year :

Delhi H.C : Where in terms of ‘secondment agreement’ entered into by assessee with overseas companies, employees of those companies used their technical knowledge and skills while assisting assessee in conducting its business of quality control and management, amounts reimbursed by assessee to overseas companies towards salaries of seconded employees amounted to ‘fee for technical services’ liable to tax in India

Avijit Das / April 25, 2014

High Court Of Delhi Centrica India Offshore (P.) Ltd. vs. CIT â€“I Section : 9 S. Ravindra Bhat And R.V.

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