Sunday | 24 May 2015
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ITAT slams AO for not adjudicating on contention that sum paid to AE wasn't taxable on grounds of mutuality


IT/ILT: Revenue should have adjudicated assessee's plea relating to non-taxability of payment made to foreign associate on basis of principle of mutuality

Sec. 80-IA: Profit on sub-leasing of land was deductible, being integral part of business of development of toll road


IT : Assessee-company was incorporated as a Special Purpose Vehicle (SPV) for developing operating and maintaining toll roads. Assessee entered into a...

Provision for obsolete stock was excludible for computing operating margin if it wasn't made by any comparable


IT/ILT: Where assessee had created a provision for obsolete stock which had not been made by any comparable company, to determine ALP of international...

Profit rightly estimated on gross receipt as assessee failed to produce evidence in support of expenditures


IT : Where a civil contractor did not produce salary and wage register and other evidences in support of expenses incurred, Assessing Officer was...

Trade advances given to shareholder won’t be held as deemed dividend


IT : Even if trade advance is given to shareholder or a concern out of accumulated profits, same would not fall within ambit of provisions of section...

No revision to disallow interest due to borrowings in making FD as this case was revenue neutral


IT : Where assessee used a part of loan taken from bank for making fixed deposits, even if income from interest on 'fixed deposit' was considered as...

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