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November 2014

Bombay H.C : On issuance of shares by an Indian entity to its non-resident AEs, no income arises; hence, transfer pricing provisions under Chapter X would not be applicable

Avijit Das / November 18, 2014

High Court Of Bombay Shell India Markets (P.) Ltd. Vs. ACIT, LTU Section : 92B Assessment Year : 2009-10 M.S. […]

Andhra Pradesh And Telangana H.C : the benefit under section 80-O of the Act can be claimed only on fulfiling the requirements stipulated therein and that in the instant case, the respondent is not eligible for it

Avijit Das / November 18, 2014

High Court Of Andhra Pradesh And Telangana CIT vs. Peters & Prasad Association Section 80-O Assessment year 1994-95 L. Narasimha

Sec. 194H, Sec. 40(a)(ia)

Delhi H.C : ‘Commission’ to bank on payments received from customers who had made purchases through credit cards is not liable to TDS under section 194H

Avijit Das / November 18, 2014

High Court Of Delhi CIT-II Vs. JDS Apparels (P.) Ltd. Assessment Year : 2009-10 Section : 194H, 40(a)(ia) Sanjiv Khanna

Gujarat H.C : the Assessing Officer to the book profit on account of additional depreciation debited in the accounts for the earlier years because of change in the method of providing depreciation retrospectively

Avijit Das / November 17, 2014

High Court Of Gujarat DCIT Vs. Gujarat Filaments Ltd. Section 115JB Assessment Year : 1989-90 K.S. Jhaveri And K.J. Thaker,

Punjab & Haryana H.C : the addition of Rs. 4,92,325 made by the Assessing Officer on account of non-genuine gifts was covered by the addition of Rs. 9,75,333 confirmed on account of peak of unexplained credits in various bank accounts when both the additions were independent of each other

Avijit Das / November 17, 2014

High Court Of Punjab & Haryana CIT vs. Naresh Kumar Kohli Section 69 Block period 1987-88 to 1997-98 Rajive Bhalla

Sec. 2(14), Sec. 28(i), Section 145, Section 45

Rajasthan H.C : Where assessee having purchased agricultural land, converted same into non agricultural land and sold same within a short span of time on regular basis to companies in which he was a director, income earned by assessee from said activity was taxable as ‘business income’

Avijit Das / November 14, 2014

High Court Of Rajasthan Vimal Singhvi Vs. ACIT, Circle-2, Jaipur Assessment Year : 2008-09 Section 2(14),28(i), 45, 145 Ajay Rastogi

Section 143, Section 4

Andhra Pradesh And Telangana H.C : Claimed deduction of a sum representing the refund of customs duty. The Assessing Officer made a prima facie adjustment under section 143(1)(a) of the Act by treating it as revenue receipt and thereby disallowed the deduction

Avijit Das / November 12, 2014

High Court Of Andhra Pradesh And Telangana CIT vs. Nagarjuna Fertilizers & Chemicals Ltd. Section 143, 4 Assessment year 1995-96

Andhra Pradesh H.C : the levy of interest u/s 201 (1A) cannot be said to be within the reasonable time is legal and valid in spite of continuous breach or default committed by the assessee

Avijit Das / November 12, 2014

High Court Of Andhra Pradesh CIT II, Hyderabad vs. U.B. Electronic Instruments Ltd. Section 201 Assessment years 1989-90 to 1991-92

S.C : Where High Court had not tried to see reasons recorded or scrutinized file to find out whether authority had formed opinion on basis of acceptable materials or not before quashing search and seizure order of revenue, matter was to be remanded back

Avijit Das / November 12, 2014

Supreme Court Of India Union Of India Vs. Agarwal Iron Industries Section 132 Dipak Misra And Uday Umesh Lalit, JJ.

Telangana And Andhra Pradesh H.C : Where there was no delay on part of department in making refund after furnishing indemnity bond by assessee, no interest on refund was allowable

Avijit Das / November 12, 2014

High Court Of Telangana And Andhra Pradesh L. Madanlal Steels Ltd. Vs. CCIT Section : 244A Assessment Years : 1992-93

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