Smarp Snapshot 210 -- Google's Social Media Ad Fraud & Disinformation Strategy
853 10 sep_2014
1. VOLUME NO.: LLAT/853 OF 2016-17 DATE: 10 September 2014
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
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 153A 68 132 ITA
Seized gift couldnt be treated as unexplained if no incriminating material was found
during search
1.2 63TM118 Search assessment
Parag M. Sanghvi
2.1 GUJ HC 80P 263 279 ITA
Society to claim exemption u/s 80P as earlier exemption notification relied by it was
repealed.
2.2 54TM132 Deductions
Shri Gopal Gram Seva Sahakari Mandli Ltd
3.1 MUM ITAT 92C 254 ITA
Stay granted by ITAT as TP adjustment were made on basis of comparable which
were rejected in earlier years
3.2 57TM181 Transfer Pricing
Ness Technologies (India) (P.) Ltd
4.1 DEL ITAT 37(1) ITA
Sum paid by advisor for preparation of technical research report for its clients would
be revenue exp.
4.2 63TM344 Deduction
Pulsar Knowledge Centre (P.) Ltd.
5.1 KOL HC 37(1) ITA
Sum paid on encroachment of extra space on leased land couldnt be said to be an
offence.
5.2 67TM031 Deduction
Mundial Export Import Finance (P.) Ltd
6.1 KOL ITAT 2(22) ITA
Tax paid by AE on behalf of A couldnt be treated as deemed dividend if A wasnt
shareholder of its AE
6.2 67TM108 Deemed dividend
Shiv Transport & Travels
