August 2015

Sec. 153A, Sec. 143(1), Sec. 2(22)(E), Section 132

Delhi H.C : The Respondent Assessee for the said AYs under Section 2(22)(e) of the Income Tax Act, 1961 (‘Act’) were not sustainable because no incriminating material concerning such additions were found during the course of search and further no assessments for such years were pending on the date of search

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High Court Of Delhi CIT vs. Kabul Chawla Section 153A, 132, 143(1), 2(22)(e) Asst. Year 2002-03, 2005-06 & 2006-07 S. […]

Sec. 260A, Section 292B

Punjab & Haryana H.C : the learned ITAT has erred in treating chargeability of payments made to doctors who are regular employees of the hospital as per the provisions of Section 194J of the Income Tax Act, 1961 instead of Section 192 of the Income Tax Act, 1961? ii) Whether on the facts and in the circumstances of the case, the learned ITAT is right in law in holding that there does not exist an employer/employee relationship between the doctors and the hospital and the assessee is not liable to make deduction of tax at source under section 192

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High Court Of Punjab & Haryana CIT (TDS) vs. Ivy Health Life Sciences (P.)Ltd. Section 260A, 194J, 192, 133A, 201(1A),

Section 9

Punjab & Haryana H.C : Where two Mauritius based companies sold their shareholdings in an Indian company to assessee, in terms of article 13 of India-Mauritius DTAA, capital gain arising from sale of shares was taxable in Mauritius and, therefore, assessee was not required to deduct tax at source while making payment of sale consideration of shares

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High Court Of Punjab And Haryana Serco BPO (P.) Ltd. vs. Authority for Advance Rulings, New Delhi Section 9 S.J.

Section 80-IB

Madhya Pradesh H.C : Where completion certificate of housing project of assessee was issued after cut off date by Local Authority but mentioned date of completion of project before cut off date, same could not fulfil condition specified in section 80-IB (10)(a) read with explanation (ii) thereunder and assessee was not entitled to deduction under section 80-IB (10)(a)

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High Court Of Madhya Pradesh CIT, Bhopal vs. Global Reality Section 80-IB Assessment years 2004-05 to 2006- A.M. Khanwilkar, CJ.

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