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363 ITR

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 […]

Gujarat H.C : The Appellate Tribunal is right in considering the quotation of Malaysian oil price from ‘Oil World’ which is an independent agency of Germany engaged in providing forecasting services for the purpose of deciding the Arms Length Price (ALP) of Malaysian palm oil

Avijit Das / April 7, 2014

High Court Of Gujarat CIT â€“ I vs. Adani Wilmar Ltd. Section : 92C Akil Kureshi And Ms. Sonia Gokani,

Gujarat H.C : the Appellate Tribunal has substantially erred in restricting the extra consumption of raw materials at 15 per cent. as against 40 per cent. worked out by the Assessing Officer even after upholding rejection of book results for unreconciled discrepancies in consumption

Avijit Das / April 7, 2014

High Court Of Gujarat CIT â€“ II vs. Leo Formulations (P.) Ltd. Assessment Years : 2007-08 And 2008-09 Section :

Sec. 260A, Section 254

Bombay H.C : Where Tribunal in impugned order had just followed its own earlier view and that too in relation to same assessee, appeal against order of Tribunal did not raise any substantial question of law

Avijit Das / April 1, 2014

High Court Of Bombay CIT vs. Deepak Fertilizers And Petrochemicals Corpn. Ltd. Section : 260A, 254 C. Dharmadhikari And G.S.

Section 9, Section 127, Section 148

Delhi H.C : Even where existence of PE of petitioner non-resident company was in dispute, if petitioner had not filed return in response to notice issued under section 148, it did not act strictly in accordance with law

Avijit Das / March 28, 2014

High Court Of Delhi Adobe Systems Software Ireland Ltd. vs. ADIT Assessment Year : 2008-09 Section : 9, 127, 148

Section 222, Section 220, Section 254

Where despite stay granted by Tribunal revenue attached and took away proceeds of assessee’s bank account, revenue was directed to lift attachment

Avijit Das / March 28, 2014

High Court Of Delhi A.T. Kearney India (P.) Ltd. vs. ITO Section : 222, 220, 254 Ravindra Bhat And R.V.

Allahabad H.C : Where transformer oil had been purchased by assessee from market and centrifuging i.e., processing had been done by centrifugal machine in order to make it usable in transformer and no articles or things had emerged from said processing, assessee was not entitled to benefits of 100 per cent deduction under section 80-IA

Avijit Das / March 26, 2014

High Court Of Allahabad CIT vs. S.K. Transformer (P.) Ltd. Assessment Year : 1997-98 Section : 80-IA Ashok Bhushan And

Section 149, Section 147, Section 151, Section 69

Gujarat H.C : Where Assessing Officer while placing reasons recorded for approval of Commissioner prior to issuance of notice under section 148, recorded in Form No. ITNS-10 that income which escaped assessment was more than Rs. one lakh, statutory bar imposed against reopening of assessment under section 149(1)(b) would not operate in such a case

Avijit Das / March 25, 2014

High Court Of Gujarat Lalita Ashwin Jain vs. ITO Assessment Year : 2006-07 Section : 149, 151, 147, 69 Akil

Gujarat H.C : Revised monetary limits for filing an appeal as specified in Instruction of 2011 by CBDT would apply to appeal filed on or after 9-2-2011 and not to all pending appeals

Avijit Das / March 25, 2014

High Court Of Gujarat CIT, Central â€“II vs. Shambhubhai Mahadev Ahir Section : 268A Bhaskar Bhattacharya, CJ. J.B. Pardiwala And

Sec. 133A, Section 69B

Bombay H.C :The Tribunal erred in relying on the statement under Section 133A of the Act, recorded on oath, during the survey proceedings, ignoring the ratio laid down by the Apex Court in the cases of CIT v. S. Khader Khan Son (2012) 254 CTR 228

Avijit Das / March 24, 2014

High Court Of Bombay Dr. Dinesh Jain vs. ITO -11(2) -2, Mumbai Assessment Years : 2004-05 To 2007-08 Section :

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