This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. Each case listing includes the authority, section/rules of relevant law, a brief description of the ratio or key legal principle from the case, and citation details including the name of the assessed party. The cases addressed issues such as rules for serving tax notices, the powers of the transfer pricing officer, deductions claimed as business expenses, and transfer pricing adjustments related to associated enterprises.

1. VOLUME NO.: LLAT/802 OF 2016-17 DATE: 14 July 2014
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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 ALLBD HC 282 148 ITA
Where A refuses to receive notice the same can be affixed at main door of As
premises.
1.2 64TM276 Notice
Dr. Sheo Murti Singh
2.1 CHD ITAT 92C ITA
TPO is empowered to determine ALP of transaction he cant reject payment made to
associated enterprise.
2.2 50TM239 Tranfer Pricing
DSM Anti-Infectives India Ltd
3.1 MUM ITAT 37(1) ITA
Where AO wasnt doubted genuineness of business expenses he could not question
reasonableness of business expenses.
3.2 56TM313 Deduction
Dystar India (P.) Ltd
4.1 DEL HC 37(1) 32 ITA
Development of website expenses was allowable as business exp. even if there was
no receipt during the year.
4.2 51TM302 Dedeuction
E.India Biz.Com (P.) Ltd
5.1 DEL ITAT 92CA ITA
TP adjustment for under-utilized capacity to be made in comparables and not in the
profits earned by A.
5.2 50TM322 Tranfer Pricing
EDAG Engineers & Design India (P.) Ltd
6.1 PUN ITAT 92C ITA
TP adjustment of depreciation on account of assets which are held by AE but not A
are not be made.
6.2 62TM032 Tranfer Pricing
eGain Communications (P.) Ltd