This document provides a summary of recent legal landmarks from various tax authorities in India. 1. The Mumbai Income Tax Appellate Tribunal ruled that film processing requiring professional skills is subject to tax deducted at source, while simple mechanical processing is not. 2. The Bangalore Income Tax Appellate Tribunal ruled that registration of a trust can be cancelled retrospectively. 3. The Chennai Income Tax Appellate Tribunal ruled that exemption can be denied to a charitable trust if it advances monies to a religious trust.

1. VOLUME NO.: LLAT/1505 OF 2016-17 DATE: 19 July 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 MUM ITAT 194J 201(1) 133A 194(c)
There are two types of film processing- negative and positive. The first one requires
professional skills and attracts TDS. The second one is simple mechanical work- no
TDS
1.2 47CCH440 TDS
YASH RAJ FILMS P. LTD
2.1 BANG ITAT 12AA
Registration of Trust can be cancelled retrospectively
2.2 71TM152 Registration
Sri Vidyaranya Seva Sangh
3.1 CHENN ITAT 13 11
If a charitable trust advances monies to religious trust the exemption can be denied
3.2 71TM153 Non-applicability of S 11
Little Flower Educational
4.1 HYD ITAT 12 12AA
A Temple which is registered with Endowments Dept. need not furnish trust deed the
registration
4.2 71TM154 Charitable trust
Sri Seetharamachandra Swa
5.1 CHENN ITAT 54F
Sec 54F relief can not be denied to A filing belated return u/s 139(4)
5.2 71TM165 Exemption from CG
G. Ramesh
6.1 DEL ITAT 153A
If no incriminating material was found in search only on the basis of pre-search
enquiries and because the parties did not appear in response to s. 133(6) summons
an assessment can not be finalised.
6.2 ITA No 5522_2015 Search assessment
Jaipuria Infrstrctr Devl