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LL 475
1. VOLUME NO.: LLAT/ 475 OF 2012-13 DATE: 3rd April, 2012
Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SR. AUTHORITY SECTION / RATIO(S)
NO. CITATIONS RULES / SUBJECT CASE(NAME OF ASSESSEE)
1.1 Del ITAT 68, ITA 'A'-company had produced PAN or income-tax returns of all
share applicants and share application money was paid by
account payee cheque, no addition could be made in hands of
'A'
1.2 19 TM 95 Cash Credits Ajnara India
2.1 Del ITAT 92C, ITA When a filter is imposed by TPO himself, no deviation can be
made to that filter and comparable companies not meeting
criteria of filters adopted by TPO should be excluded from list
of comparable companies
2.2 19 TM 23 TP American Express (India)
3.1 Del HC 21AA, WTA When the assets of society belong to the society itself and the
members do not have any right in the income or assets and
thus, there is no question of indeterminate unknown share as it
is nil, even then S 21AA is applicable as association of
persons.
3.2 2012-TIOL-166 Assessment Aparna Ashram
4.1 P&H HC 234B, ITA A' claim for adjustment of seized cash during search against
liability for advance tax before first installment due is to be
accepted
4.2 19 TM 93 Interest Ashok Kumar
5.1 Kar HC 269SS, ITA S 269SS not applicable where loan is taken in cash from sister
concern
5.2 [2012] 19 taxman 21 Mode of Loan Bangalore Leather & Leather Crafts
6.1 Ranchi Itat 158BD, ITA Before issuing notice u/s 158-BD, AO must derive satisfaction
that undisclosed income belonged to a person other than
person searched
6.2 19 TM 47 Undisclosed Inc Bhagwan Prasad
Please let us know if you need any further information on these.
Thanking you and assuring you of our best services at all times.
Yours Faithfully,
For Anand Mehta & Co .,
(CONSULTANTS) PVT. LTD.
Anand V. Mehta
DIRECTOR
A mind of a consultant with a heart of a friend.
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