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S. 14A & Rule 8D: Investments in subsidiaries to be excluded while computing disallowance
EIH Associated Hotels Ltd vs. DCIT
(2014) TaxCorp(LJ) 3706 (ITAT-CHENNAI) · Section 14A
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Transfer Pricing: Share application money, though not allotted into shares for a long time, cannot be treated as a “loan” for taxing notional interest
Allcargo Global Logistics Ltd vs. ACIT
(2014) TaxCorp(LJ) 3705 (ITAT-MUMBAI)
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S. 147: Fact that TPO has examined international transactions in payer’s hands and found them to be at arm’s length does not mean the PE of payee cannot be assessed
LG Electronics Inc vs. ADIT
(2014) TaxCorp(LJ) 3704 (HC-ALLAHABAD) · Section 147
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Upon issue of Form 16A TDS certificate, TDS credit has to be given to the payee even if there is Form 26AS mismatch or deductor is at fault for non-deposit of TDS with Govt
Sumit Devendra Rajani vs. ACIT
(2014) TaxCorp(LJ) 3703 (HC-GUJARAT)
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Whether a transaction can be treated as a non speculative transaction where the assessee had received delivery of shares.
INCOME TAX OFFICER. Vs. SMT MEENA BAID
(2014) TaxCorp(LJ) 3702 (ITAT-JAIPUR) · Income tax - Sections 43(5), 133A
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Whether the assessee's case fall under the purview of section 253(6)(d) when the appeal was untenably connected with the assessment order, more particularly, with the total income computed by the AO.
CENTRE FOR RURAL STUDIES AND DEVELOPMENT Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3701 (ITAT-HYDERABAD) · Income Tax - Sections 12A, 12AA, 143(1), 143(3), 148, 234B, 253(6), 253(c), 253(6)(d)
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The manufacturing activity was earlier carried was given on lease and the assessee earned the rental income from the house property and assessee had claimed the benefit under Section 24 with respect to the rental income
PHELIX APPLIANCES LTD. Vs. INCOME TAX OFFICER WARR-4(2)
(2014) TaxCorp(LJ) 3700 (HC-GUJARAT) · Income Tax - Sections 24, 70, 71, 143(2)
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Whether the estimation of 8% gross profits prescribed u/s 44AD is based on some cogent material and evidences.
COMMISSIONER OF INCOME TAX-XIII Vs. LOVISH OBEROI
(2014) TaxCorp(LJ) 3699 (HC-DELHI) · Income Tax - Sections 44AD, 144
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Whether the assessee would qualify for deduction u/s 80IB(10), even when it has not completed the project within stipulated time.
CHHAYA VALMIK NIKHADE Vs. THE ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3698 (HC-BOMBAY) · Income Tax - Sections 80IB(10), 143(3), 147, 148
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Whether the claim of depreciation can be disallowed, when there are concurrent findings of the lower authorities that the assessee has established its claim.
M/s WIPRO FINANCE LTD. Vs. THE COMMISSIONER OF INCOME TAX, THE DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3697 (HC-KARNATAKA) · Income Tax - Section 260A
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Whether the ex-parte order passed by the Tribunal can be allowed to stand, when no malafide intention can be attributed to the assessee for its absence during the hearing.
VISION CORPORATION LTD. Vs. JOINT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3696 (HC-GUJARAT)
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Whether a comparable with abnormal profit margin has to be excluded for the purpose of computing ALP
ACIT. Vs. M/s BRIGAE CORPORATION INDIA PVT LTD.
(2014) TaxCorp(LJ) 3695 (ITAT-CHENNAI) · Income Tax - Sections 10A, 10B, 92CA, 143(3), 250
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S. 153A: No addition can be made in respect of an unabated assessment which has become final if no incriminating material is found during the search
CIT. vs. Murli Agro Products Ltd.
(2014) TaxCorp(LJ) 3694 (HC-BOMBAY) · Section. 153A
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S. 80-IB: If the undertaking satisfies the conditions for eligibility in the initial year, it must get deduction for 10 years & non-compliance in a subsequent year is irrelevant
Ace Multi Axes Systems Ltd. vs. DCIT
(2014) TaxCorp(LJ) 3693 (HC-KARNATAKA) · Section. 80-IB
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S. 57(iii): Interest paid on a loan taken to avoid premature encashment of a fixed deposit is deductible against the interest earned on the fixed deposit
Raj Kumari Agarwal vs. DCIT
(2014) TaxCorp(LJ) 3692 (ITAT-AGRA) · Section. 57(iii)
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It was not open to the A.O to decide the objection to notice u/s/ 148 by a composite assessment order
M/s. Bharuch Enviro Infrastructure Ltd. Vs. The Dy. Comm. Of Income Tax
(2014) TaxCorp(LJ) 3691 (ITAT-AHMEDABAD) · 147
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Whether administrative and managerial expenses incurred for making investment could be disallowed u/s 14A, on which no dividend income was earned
M/s DOUBLEDOT FINANCE LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3690 (ITAT-MUMBAI) · Income tax - Section 14A
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Whether residential units exceeding the prescribed limit of 1500 sq.ft u/s 80IB(10) were eligible for benefits of exemption under such section
G K DEVELOPERS Vs. DEPUTY COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3689 (ITAT-PUNE) · Income Tax - Sections 80IB(10), 80IB(14)(a), 143(3), 263
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Whether the AO's entertainment of application of the assessee u/s 154 for interest on refund was within its jurisdiction and all subsequent proceeding, emanating from it is was justified.
ALPS INDUSTRIES LTD. Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3688 (ITAT-DELHI) · Income Tax - Sections 154, 244 244A, 244A(1), 263, 264
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Whether when it is established that the payments made to the non-resident were FTS, the same was tax-exempt as per proviso to Sec 9(1)(vii) as the agreements entered into were dated prior to April 1, 1976 - YES: Bombay HC
CIT. Vs. M/s MONTEDISON OF ITALY
(2014) TaxCorp(LJ) 3687 (HC-BOMBAY) · Income tax - Sections 9(1)(vi) & (vii)
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