1. VOLUME NO.: LLAT/843 OF 2016-17 DATE: 31 August 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 KOL ITAT 194J
Clients fee shared with other lawyers isnt liable to TDS if it is in nature of
reimbursement of expenses
1.2 66TM013 TDS
Pawan Kumar Jhunjhunwala
2.1 HYD ITAT 92C ITA
Co. providing software development service to its AE cant be compared with a co.
developing its own software
2.2 66TM150 Transfer Pricing
Parexel International (India) (P.) Ltd
3.1 MUM ITAT 194-I ITA
Compensation paid to tenants in lieu of providing alternative accommodation is not
rent u/s 194-I
3.2 67TM202 TDS
Sahana Dwellers (P.) Ltd
4.1 DEL HC 4 ITA
Compensation received by a journalist on termination of contract with a news agency
held as capital receipt
4.2 65TM153 Chargeability
Sharda Sinha
5.1 PANJ ITAT 80P ITA
Co-operative society not to be deemed as co-operative bank if it didnt receive any
deposits from public
5.2 55TM472 Deductions
Shiva Credit Souhard Sahakari Niyamit
6.1 KAR HC 80P 263 ITA
Co-operative society providing credit facilities only to its members was entitled to
relief u/s 80P
6.2 56TM280 Deductions
Sri Biluru Gurubasava Pattina Sahakari Sangha Niyamitha Bagalkot
