The doctrine of harmonious construction under Interpretation of statute
1485 25 june 2016
1. VOLUME NO.: LLAT/1485 OF 2016-17 DATE: 25 June 2016
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 DEL ITAT 92C ITA
TPO did not give proper reasoning for exclusion and inclusion of various companies
as comparable therefore matter had to be remitted back
1.2 68TM011 Transfer Pricing
Mercer India Ltd.
2.1 P&H HC 151 143 147 ITA
Processing of return under section 143(1)(a) even in pursuance to notice under
section 147 does not result into an assessment.
2.2 68TM015 Assessment
Ranjeet Singh
3.1 MAD HC 263 292BB ITA
Proceedings initiated against a deceased person are a nullity and are not saved by
section 292BB by reason of legal heirs having co-operated in revision proceedings
nor by section 159 .
3.2 68TM022 Revision
M. Hemanathan
4.1 MAD HC 54F ITA
Exemption was not allowable to A if he owns more than one residential house
property on the date of transfer of the original asset and income from such residential
house property is chargeable to tax under the head house property.
4.2 68TM025 Exemption from CG
I. Ifthiqar Ashiq
5.1 DEL ITAT 92C ITA
Adjustment on ALP could not be made without providing any reason for rejecting
comparables selected by A.
5.2 68TM028 Transfer Pricing
RS Components & Controls Ltd
6.1 MUM ITAT 9 115A ITA
Since employee of A did not stay in India for more than 180 days it could not be
concluded that A had PE in India and therefore provisions of section 115A would not
be applicable to A.
6.2 68TM034 Deemed income
Rheinbraun Engineering Und Wasser GmbH