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[2013] 33 taxmann.com 299 (Delhi - Trib.)[15-05-2013]

Sojitz India (P.) Ltd. vs. Deputy Commissioner of Income-tax, Circle - 9(1)

[2013] 33 taxmann.com 200 (Mumbai - Trib.) (SB)[13-05-2013]

Assistant Director of Income-tax (IT) -1(2) vs. Clifford Chance

IT/ILT : Article 7(1) of UN Model Convention which are materially different from the provisions of Article 7(1) of the India-UK DTAA read with Article 7(3) thereof. Articles 7(1)(b) and 7(1)(c) of the UN Model Convention as well as of the UN Model Convention Commentary cant be relied upon to come to a conclusion that the connotations of "profits indirectly attributable to permanent establishment" used in Article 7(1) of the Indo-UK treaty incorporates a force of attraction rule thereby bringing

[2013] 33 taxmann.com 193 (Punjab & Haryana)[08-05-2013]

Yoginder Kumar Sud vs. President Income Tax Appellate Tribunal

Section 252 of the Income-tax Act, 1961, read with article 226, of the Constitution of India - Appellate Tribunal - General - Petitioner, Chartered Accountant was appearing as representative of

[2013] 33 taxmann.com 168 (Delhi)[06-05-2013]

Commissioner of Income-tax - IV vs. Stratex Net Works (India) (P.) Ltd.

IT/ILT : As the installation/commissioning and maintenance agreements undertaken by assessee on the products supplied by its AE were independent agreements unconnected with the international transactions of warranty support services and the transaction which generated the commission income, the transactions pertaining to the installation/commissioning and maintenance services were not international transactions as contemplated under section 92B(1). They were also not deemed international transac

[2013] 33 taxmann.com 133 (Gujarat)[02-05-2013]

Commissioner of Income-tax -IV vs. Sikandarkhan N Tunvar

IT : Section 40(a) (ia) would cover not only to the amounts which are payable as on 31st March of a particular year but also which are payable at any time during the year. The term used is interest, commission, brokerage etc. is payable to a resident or amounts payable to a contractor or sub-contractor for carrying out any work. The language used is not that such amount must continue to remain payable till the end of the accounting year. Any such interpretation would require reading words which

[2013] 33 taxmann.com 1 (Delhi - Trib.) (SB)[30-04-2013]

IHG IT Services (India) (P.) Ltd. vs. Income-tax Officer, Ward - 11(3), New Delhi

IT/ILT : 5% (now 1% for wholesale traders & 3% for others for AY 2013-14) tolerance margin under 2nd proviso to section 92C(2) for variation between ALP & actual price is not standard deduction

[2013] 33 taxmann.com 99 (Delhi)[30-04-2013]

Pace Developers & Promoters (P.) Ltd. vs. Government of NCT Through its Secretary

IT : The observations of the Supreme Court in the case of Suraj Lamp are not intended to be applied to the cases of genuine transactions of transfer of immovable property through GPA. As long as the transactions are genuine, the sub-registrar cannot deny to register the GPA and Will

[2013] 33 taxmann.com 169 (Chandigarh - Trib.)[29-04-2013]

Om Parkash Gupta vs. Income-tax Officer, Ward - 4(1)

IT : LTC is exempt from tax only when employee has utilized LTC for travel within India. Nothing in Rule 2B provides assessee a liberty to claim exemption where part of his total ticket package is spent on his overseas travel and part of his journey being within India

[2013] 33 taxmann.com 100 (Delhi)[25-04-2013]

Marubeni India (P.) Ltd. vs. Director of Income-tax

IT/ILT: As assessee was being compensated by AE by way of a fee or commission which had no connection with the costs incurred, the payment of compensation made to the Indian units on their closure would represent abnormal costs which had to be excluded in the determination of the ALP of international transaction

[2013] 33 taxmann.com 170 (Delhi)[17-04-2013]

Commissioner of Income-tax - I vs. Cheil Communications India (P.) Ltd.

IT/ILT : Form 3CEB filed by assessee showing international transactions with AEs is no reason at all for reopening the assessment when there is no allegation that the Arm's Length Price determined by the assessee is not correct

[2013] 32 taxmann.com 250 (Delhi - Trib.)[12-04-2013]

Zeppelin Mobile System GmbH vs. Additional Director of Income-tax

IT : RBI Guidelines have been issued for FEMA purposes. No additions for violation of RBI's norms on valuation of shares sold by non-resident to resident

[2013] 32 taxmann.com 322 (Ahmedabad - Trib.)[12-04-2013]

Bharat Ginning & Pressing Factory vs. Income-tax Officer, Central Ward -1, Baroda

I. Section 153C of the Income-tax Act, 1961 - Assessment of income of any other person [Firm and partners] - Assessment years 1999-2000, 2000-01, 2002-03 to 2004-05 - Whether when books of account

[2013] 32 taxmann.com 99 (Kolkata - Trib.)[12-04-2013]

Income-tax Officer, Ward 12 (2), Kolkata vs. Right Florists (P.) Ltd.

Section 9, read with sections 40(a)(i) and 5, of the Income-tax Act, 1961 and article 12 of Double Taxation Avoidance Agreement with Ireland and USA - Income - Deemed to accrue or arise in India

[2013] 32 taxmann.com 100 (Cochin - Trib.)[05-04-2013]

Income-tax Officer (International Taxation)-II vs. M Far Hotels Ltd.

IT/ILT : TDS rate on payments to foreign resident to be exclusive of SC & E.Cess if DTAA silent on their inclusion in TDS rate

[2013] 32 taxmann.com 321 (Cochin - Trib.)[05-04-2013]

Mother Superior, Sacred Heart Convent vs. Commissioner of Income-tax, Kottayam

Section 12A of the Income-tax Act, 1961 - Charitable/religious trust - Registration of [Condition precedent] - Assessment year 2011-12 - 'Sacred Heart Congregation' has hierarchy of Generalate,

[2013] 33 taxmann.com 94 (Allahabad)[05-04-2013]

Commissioner of Income-tax vs. Dr. A.K. Bansal (Individual)

Section 254, read with section 132, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of [Power to examine validity of search] - Block assessment up to 14-9-1996 - Whether initiation of

[2013] 32 taxmann.com 300 (Delhi)[04-04-2013]

Commissioner of Inocome-tax vs. Mentor Graphics ( Noida) (P.) Ltd.

IT/ILT : Proviso to section 92C(2) requiring calculation of arithmetical mean of multiple ALPs (more than 1 ALP) determined as per Most Appropriate Method doesn’t become inapplicable where one of the ALPs determined as per Most Appropriate Method is less than the price indicated by assessee

[2013] 33 taxmann.com 123 (Calcutta)[04-04-2013]

Commissioner of Income-tax, Kolkata -XVIII vs. Md. Jakir Hossain Mondal

IT : Disallowance under section 40(a)(ia) would apply even to payments made during the previous year without deducting TDS. Applicability of section 40(a)(ia) not limited to amounts outstanding as of 31st March of the previous year on which TDS was not deducted

[2013] 33 taxmann.com 250 (Kolkata)[03-04-2013]

Commissioner of Income-tax, Kolkata - XI vs. Crescent Export Syndicate

[2013] 33 taxmann.com 54 (Madras)[02-04-2013]

KDH Properties (P.) Ltd. vs. Assistant Commissioner of Income-tax, Co. Circle-II(4), Chennai

Section 281B of the Income-tax Act, 1961 - Provisional attachment to protect revenue in certain cases - [Release of excess property attached] - Assessment year 2011-12 - Whether, where property,

[2013] 32 taxmann.com 367 (Gujarat)[01-04-2013]

Commissioner of Income-tax-I vs. N.J. India Invest (P.) Ltd.

Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of [Software expenses] - Assessee had claimed deduction towards software development and upgradation expenditure -

[2013] 32 taxmann.com 200 (Cochin - Trib.)[28-03-2013]

K.V. Ramachandran vs. Deputy Commissioner of Income-tax, Circle 1(1)

IT : Assessees carrying on business can't be penalized under section 271A for not maintaining accounts since CBDT hasn't prescribed minimum books of account in case of businesses of civil contract and has done so only for professionals. Further, if no books of account maintained by businesses, no question of audit arises and hence section 271B can't be invoked for not complying with section 44AB (compulsory tax audit)

[2013] 32 taxmann.com 336 (Gujarat)[28-03-2013]

Commissioner of Income-tax -I vs. Prathama Developers

Section 80-IB of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertakings other than infrastructure development undertakings [Housing project] - Tribunal relying on its

[2013] 33 taxmann.com 4 (Mumbai - Trib.)[28-03-2013]

Nomura Fin Services ( India) (P.) Ltd. vs. Assistant Commissioner of Income-tax, Circle, 10(3)

Section 92C of the Income-tax Act, 1961 - Transfer pricing - Computation of arm’s length price [Comparables and adjustments] - Assessment year 2008-09 - Assessee provided ITES to its associated

[2013] 33 taxmann.com 10 (Gujarat)[28-03-2013]

Commissioner of Income-tax - III vs. Panchmahal Steel Ltd.

Section 43(5) of the Income-tax Act, 1961 - Speculative transactions [Forward contract] - Assessee claimed deduction of loss incurred on account of cancellation of forward contract - Revenue

[2013] 33 taxmann.com 45 (Gujarat)[28-03-2013]

Commissioner of Income-tax -II vs. Sherno Ltd.

Section 260A, read with section 268A of the Income-tax Act, 1961 - High Court - Appeal to [Monetary limit] - Tribunal held that assessee was entitled to interest under section 244A - Against order

[2013] 32 taxmann.com 232 (Kolkata - Trib.)[26-03-2013]

Metro Railway Kolkata vs. Income -tax Officer (TDS), Ward 58(1)

IT : Entity acquiring land by compulsory acquisition route not liable to deduct TDS under section 194LA on remittance to Competent Authority

[2013] 32 taxmann.com 282 (Gujarat)[22-03-2013]

Commissioner of Income-tax -I vs. UTI Bank Ltd.

Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of [Compensation] - Assessment year 2003-04 - Whether, where landlord incurred expenditure on construction as per

[2013] 32 taxmann.com 386 (Gujarat)[22-03-2013]

Commissioner of Income-tax -II vs. Medical Technologies Ltd.

Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of [Commission] - Assessee-company paid commission to 'M' for procuring orders of medical equipments - Board of

[2013] 32 taxmann.com 370 (Gujarat)[22-03-2013]

Commissioner of Income-tax-I vs. UTI Bank Ltd.

Section 14A of the Income-tax Act, 1961 - Expenditure incurred in relation to income not chargeable to tax [Dividends] - Assessment year 2003-04 - Whether, where assessee had sufficient interest

[2013] 32 taxmann.com 319 (Chennai - Trib.)[21-03-2013]

Tamil Nadu Industrial Guidance & Export Promotion Bureau vs. Assistant Director of Income-tax, (Exemptions)-IV, Chennai

Section 2(15), read with section 11, of the Income-tax Act, 1961 - Charitable/religious purpose [Exemption] - Assessment year 2009-10 - Assessee-society formed by State Government, provided single

[2013] 31 taxmann.com 300 (Gujarat)[20-03-2013]

Commissioner of Income-tax - I vs. Cadila Healthcare Ltd.

Section 35 of the Income-tax Act, 1961 - Scientific research expenditure [Sub-section (2AB)] - Whether Explanation to section 35(2AB)(1) does not require that expenses included in said Explanation

[2013] 32 taxmann.com 292 (Madras)[20-03-2013]

Commissioner of Income-tax vs. Karimangalam Onriya Pengal Semipu Amaipu Ltd.

Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure [Time-limit for passing order] - Assessee company filed application for registration under section

[2013] 33 taxmann.com 24 (Allahabad)[20-03-2013]

Avadh Transformers (P.) Ltd. vs. Union of India

Section 147, read with section 80-IA, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts [Disallowance under section 80-IA] - Assessee, a works contractor,

[2013] 33 taxmann.com 38 (Punjab & Haryana)[20-03-2013]

Commissioner of Income-tax, Rohtak vs. Jagtar Singh Chawla

Section 54F, read with section 139, of the Income-tax Act, 1961 - Capital gains - Exemption of, in case of investment in residential house [Purchase of property] - Assessment year 2007-08 - Assessee

[2013] 32 taxmann.com 327 (Delhi)[19-03-2013]

Centre for Development of Telematics vs. Union of India

Section 35 of the Income-tax Act, 1961 - Scientific research expenditure [Other institutions] - Petitioner-Centre for Development of Telematics had been catagorised as 'other institutions' partly

[2013] 32 taxmann.com 32 (Gauhati)/[2013] 352 ITR 305 (Gauhati)[19-03-2013]

Commissioner of Income-tax, Guwahati - 1 vs. Sonitpur Solvex Ltd.

Section 147, read with section 4, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts [To tax revenue receipts] - Assessment year 1997-98 - Whether duty of

[2013] 32 taxmann.com 340 (Allahabad)[18-03-2013]

Commissioner of Income-tax, Agra vs. Alison Singh & Co.

Section 185 of the Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 [Registration of firm] - Assessment year 1980-81 - Assessee-firm came into existence through partnership deed dated

[2013] 33 taxmann.com 63 (Karnataka)[18-03-2013]

Commissioner of Income-tax vs. India Telephone Industries Ltd.

Section 28(i) of the Income-tax Act, 1961 - Business income - Chargeable as [Grant-in-aid] - Assessment year 1989-90 - Assessee was a Government of India undertaking carrying on business of

[2013] 32 taxmann.com 341 (Allahabad)[15-03-2013]

Hardayal Charitable & Educational Trust vs. Commissioner of Income Tax-II, Agra

Section 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure [Commencement of charitable activity] - Whether where a trust, set up to achieve its objects of

[2013] 32 taxmann.com 320 (CHHATTISGARH)[14-03-2013]

Commissioner of Income-tax, Raipur vs. Union of India

IT : Order of transfer of cases under section 127(2) is administrative and not quasi-judicial merely because assessee is required to be heard before the order is passed. The word 'coordinated investigation' is not vague. It has a definite meaning and the transfer order can not be set aside merely on the ground that the transfer has been done on vague terms

[2013] 31 taxmann.com 31 (Delhi)/[2013] 214 Taxman 335 (Delhi)/[2013] 352 ITR 273 (Delhi)[14-03-2013]

Court On Its Own Motion vs. Commissioner of Income-tax

Section 139, read with sections 143(1), 154, 245, 200 and 244A, of the Income-tax Act, 1961 - Return of income - General [Guidelines] - Public interest Litigation was filed alleging numerous

[2013] 32 taxmann.com 132 (Mumbai - Trib.)[13-03-2013]

IHI Corporation vs. Additional Director of Income-tax (International Taxation) - 3

IT/ILT : Income from offshore activities, even though taxable under section 9(1)(vii) in view of the Explanation substituted by the Finance Act, 2010, cannot be taxed in India if it is not effectively connected with its PE in India

[2013] 32 taxmann.com 366 (Gujarat)[13-03-2013]

Blessing Construction vs. Income-tax Officer

Section 68 of the Income-tax Act, 1961 - Cash credits [Burden of proof] - Assessment year 2005-06 - In case of all depositors, their bank accounts contained meager balance - Sizeable amount of Rs. 1

[2013] 33 taxmann.com 64 (Karnataka)[13-03-2013]

Smt. Rekha KrishnaRaj vs. Income-tax Officer, Ward-I, Hospet

Section 68 of the Income-tax Act, 1961 - Cash credits [Scope of provision] - Assessment year 1997-98 - Whether only a cash credit can be added to income under section 68, and not an unexplained

[2013] 33 taxmann.com 93 (Karnataka)[13-03-2013]

Karnataka State Industrial Investment Development Corpn. Ltd. vs. Commissioner of Income-tax

Section 222, read with section 281 and second schedule, of the Income-tax Act, 1961, and sections 29 and 31 of the State Financial Corporations Act, 1951 - Collection and recovery of tax -

[2013] 32 taxmann.com 226 (Punjab & Haryana)[12-03-2013]

Punjab Urban Planning & Development Authority (PDA), Patiala vs. Chief Commissioner of Income-tax, Chandigarh

Section 220 of the Income-tax Act, 1961 - Collection and recovery of tax - When tax payable and when assessee deemed in default [Stay of demand] - Assessment year 2009-10 - For relevant assessment

[2013] 33 taxmann.com 36 (Delhi)[12-03-2013]

S.K. Jain vs. Commissioner of Income-tax XI, New Delhi

Section 132B of the Income-tax Act, 1961 - Search and Seizure - Retained assets, application of [Interest] - Assessment year 2005-06 - Whether assessee would be entitled to interest at rate of 12

[2013] 32 taxmann.com 136 (Allahabad)[11-03-2013]

Krishi Discs (P.) Ltd. vs. Commissioner of Income-tax, Bareilly

Section 145 of the Income-tax Act, 1961 - Method of accounting - Valuation of stock [Excise duty] - Assessment year 2001-02 - Whether where assessee was liable to pay excise duty on finished goods,

[2013] 31 taxmann.com 113 (Kolkata - Trib.)[11-03-2013]

Deputy Commissioner of Income-tax, Circle 6, Kolkata vs. Gulshan Investment Co. Ltd.

Section 14A of the Income-tax Act, 1961, read with rule 8D of the Income-tax Rules, 1962 - Expenditure incurred in relation to income not includible in total income [Shares] - Assessment year

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