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Whether the AO is justified in initiating proceedings u/s 153A and framing assessment thereunder in furtherance thereof when the original assessment was already framed u/s 143(3) before the date of search and no incriminating material was found connected to the assessee during the course of search.
JAKSON ENGINEERING LTD., JAKSON LTD. Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3612 (ITAT-DELHI) · Income Tax - Sections 14A, 153A
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Whether after considering the issue twice, any addition on account of same issue in reassessment proceedings was change of opinion.
B R ARORA Vs. ASSISTANT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3611 (ITAT-DELHI) · Income Tax - Sections 2(22)(e), 143(1), (2) & (3), 147, 148
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Whether the increase or decrease in repair & maintenance expenses is dependent on turnover.
M/s BODEGA ALCOBEV Vs. ASSTT COMMISSIONER OF INCOME TAX
(2014) TaxCorp(LJ) 3610 (ITAT-LUCKNOW) · Income Tax - Section 40(b)
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Presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found
ACIT Vs. Anil Khandelwal
(2014) TaxCorp(LJ) 3609 (ITAT-DELHI) · Sections 134(4A)/292C
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Whether when the holding company makes reimbursements to its AE for shared services, any TDS obligation arises
ASK WEALTH ADVISORS PVT LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3608 (ITAT-MUMBAI) · Income Tax - Sections 40(a)(ia), 143(3), 194C, 194J
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Whether when it is not the assessee but the Revenue that has availed adjournments from time to time, it further makes it legitimate for the Tribunal to extend the stay
VODAFONE INDIA LTD. Vs. ADDL. CIT
(2014) TaxCorp(LJ) 3607 (ITAT-MUMBAI) · Income Tax - Sections 80IA, 115JB, 143(3), 254(2A), 263
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Whether merely because one of the objects of the assessee is to extend its activities beyond India, the DIT(E) can step into the shoes of Assessing Officer and deny registration u/s 12A
GEORGE INSTITUTE FOR GLOBAL HEALTH Vs. DIT
(2014) TaxCorp(LJ) 3606 (ITAT-HYDERABAD) · Income Tax - Sections 2(15), 11(5), 12A, 25, 80G
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Whether when the ALP determined is within the range of PLI of the assessee, the question of risk adjustment becomes academic
M/s CONEXANT SYSTEMS PVT LTD. Vs. ITO
(2014) TaxCorp(LJ) 3605 (ITAT-HYDERABAD) · Income tax - Sections 10A, 40(a)(ia), 92CA(1) & (3)
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Whether the data processing charges paid by the Indian Branch to its Singapore branch are taxable as per Article 13 of the DTAA
BNP PARIBAS SA Vs. ADIT
(2014) TaxCorp(LJ) 3604 (ITAT-MUMBAI) · Income Tax - Sections 44C, 143(3), 234C, 250
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Whether when the employee of the assess ee company was not a non-resident during the relevant accounting period, even then the assessee can be treated as a representative assessee or a deemed agent as per the provisions of Sec 163 - NO
COMVERSE NETWORKS SYSTEMS INDIA PVT LTD. Vs. CIT
(2014) TaxCorp(LJ) 3603 (HC-DELHI) · Section. 163
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Mere Statement recorded during survey cannot be the sole basis for making addition
DCIT. Vs. M/s Amrapali Homes
(2014) TaxCorp(LJ) 3602 (ITAT-DELHI)
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Agricultural receipts, duly shown in past & accepted by dept, cannot be added as cash credits
DCIT. Vs. Shri Ashok Tiwari
(2014) TaxCorp(LJ) 3601 (ITAT-DELHI)
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S. 271(1)(c): Relief by CIT(A) on merits (though reversed by ITAT) means claim is debatable
Salman Khan vs. ACIT
(2014) TaxCorp(LJ) 3600 (ITAT-MUMBAI) · Section 271(1)(c)
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Whether payments remitted towards advertising charges fall within the sweep of technical services. Whether TDS obligation u/s 195 arises on such remittances.
ADIT. Vs. TAB INDIA GRANITES PVT LTD.
(2014) TaxCorp(LJ) 3599 (ITAT-JAIPUR) · Income tax - Sections 9(1)(ii) & (vii), 195, 201, 201(1A)
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Whether guarantee commission adjustment under TP at the rate of 1% is fair and reasonable
M/s KOHINOOR FOODS LTD. Vs. ACIT
(2014) TaxCorp(LJ) 3598 (ITAT-DELHI) · Income Tax – Sections 37, 80HHC, 92CA, 132, 142(2A), 144C, 153C
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Whether when an issue stands decided with respect to an earlier AY, the Revenue can agitate the same again based on a ruling which has already been reversed by the Apex Court.
M/s PRYSMIAN CAVI ESISTEMI SRL Vs. ACIT
(2014) TaxCorp(LJ) 3597 (ITAT-HYDERABAD) · Income Tax - Sections 143(3), 147, 148, 263
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Whether in case the will giving title to an assessee trust regarding the asset to be transferred, is pending in probate proceedings, the said assessee can be considered as the legal owner of the belongings in the said will.
DIRECTOR OF INCOME TAX (EXEMPTION) Vs. KHETRI TRUST
(2014) TaxCorp(LJ) 3596 (HC-DELHI) · Income Tax - Sections 11, 11(5), 13(1)(d)
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Whether deduction u/s 80HHC could be claimed on export of cut and polished diamonds and gem stones.
COMMISSIONER OF INCOME TAX Vs. VIKAS INTERNATIONAL
(2014) TaxCorp(LJ) 3595 (HC-GUJARAT) · Income Tax - Sections 28(iiib), 80HHC
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Whether the entire amount of interest received as upfront one time payment of interest immediately on allotment is included in the income for the first year in which the amount of interest is received.
ASSTT COMMISSIONER OF INCOME TAX Vs. MANUBHAI TRIBHOVANDAS (HUF)
(2014) TaxCorp(LJ) 3594 (HC-GUJARAT) · Income Tax - Sections 234B, 234C
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Whether merely for the reason that Tribunal found that the decisions are not applicable, the Tribunal would not have gone into the dictum laid down therein.
JOSE KURUVINAKUNNEL Vs. THE INCOME TAX OFFICER, THE INCOME TAX APPELLATE TRIBUNAL
(2014) TaxCorp(LJ) 3593 (HC-KERALA)
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