1509 23 july_2016
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This document provides a summary of recent legal landmarks from various authorities: 1. The Income Tax Appellate Tribunal (ITAT) ruled that interest must be allowed on tax deducted at source (TDS) refunds. 2. The ITAT classified certain professional fees as independent personal services (IPS) rather than fees for technical services (FTS) under the India-US tax treaty. 3. The ITAT found that benchmarking cannot be done at the entity level when the assessed entity has both international and domestic transactions.
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1525 11 aug_2016
This document provides a summary of recent legal landmarks from various authorities:
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3. Valuation losses on open derivative contracts were allowed as a business expense deduction under section 28(i).
4. Royalty payments to an associated enterprise could not be straightaway rejected as an expense where the taxpayer was manufacturing under a license granted by the associated enterprise.
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This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like:
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This document provides a summary of recent legal landmarks from various authorities:
1. Interest income earned from bank deposits was considered business income for a cooperative bank and deductible under section 80P(2)(a)(i).
2. Interest payments on loans for constructing a building were allowed as a deduction against rent income received from the building under section 10(34).
3. Valuation losses on open derivative contracts were allowed as a business expense deduction under section 28(i).
4. Royalty payments to an associated enterprise could not be straightaway rejected as an expense where the taxpayer was manufacturing under a license granted by the associated enterprise.
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This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals across the country. For each case, it provides the authority, relevant section/rules, ratio or key consideration from the ruling, case name and citation. The rulings addressed issues related to attribution of income to permanent establishments, penalty levied, adoption of transfer pricing methodology, working capital adjustments in transfer pricing assessments, tax deducted at source on export commission payments, and taxation of additional compensation received for compulsory asset acquisition.
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This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like:
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2. Dismissal of a rectification application where there was no obvious error in a tribunal's order.
3. Investment allowance and whether a company is obligated to create reserves when profits are nil.
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1. The Supreme Court ruled that tips collected by employees from customers cannot be considered as salary income of the employees and are not taxable.
2. The Mumbai ITAT ruled that since a celebrity was advised by a competent CA regarding tax provisions, no penalty could be imposed for failure to deduct tax at source since there was no mala fide intention.
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This document provides a summary of recent legal landmarks in India:
1. The Mumbai ITAT ruled that stay on tax demands should be granted where there was no assignment or transfer of call options by a company to indirectly acquire shares in an Indian company.
2. The Mumbai ITAT also ruled that penalty for concealment could not be levied solely due to differences in pricing methodologies between the assessing officer and the assessed.
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This document lists recent legal landmarks from various authorities and courts in India. It summarizes 6 cases related to topics like compulsory property acquisition, tax evasion, transfer pricing adjustments, taxability of trust accruals, deductions for partner payments, and characterization of leased line payments. Each case provides the authority, relevant section/rule, ratio or key finding, citation, and case name for reference. The document serves to inform clients of notable recent tax rulings.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from the Supreme Court and various Income Tax Appellate Tribunals. The cases addressed issues such as whether transaction charges paid to stock exchanges are considered fees for technical services, what constitutes unexplained investments or income, and what level of proof is required from tax authorities for making tax additions.
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This document provides a summary of recent legal landmarks from various authorities:
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2. The Bombay High Court ruled that financial hardship need not be considered for a stay application if the case was against the revenue as per a Superior Forum.
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This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like what constitutes a permanent establishment in India, the disallowance of bogus transactions, the deductibility of interest paid for non-self occupied property, and whether contributions to superannuation funds constitute a taxable perquisite. For each case, it provides the authority, relevant section/rules, ratios, and citation details.
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This document provides a summary of recent legal landmarks across various authorities and courts in India:
1. The Mumbai ITAT ruled that a creditor's liability ceases to exist if they have not demanded payment for over 10 years, citing the case of Asht Laxmi Diamond & Jewellery.
2. The Karnataka HC ruled that expenses incurred under a terminated contract where no payment was received can be claimed as a business expenditure, citing the case of Asia Power Projects (P.) Ltd.
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814 28 july_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like deemed dividend income, registration of charitable trusts, tax deductibility of usance charges, exemption for trade fairs of associations, reimbursement of R&D expenses to foreign affiliates, and addition of notional interest in transfer pricing cases. For each case, it provides the authority, relevant section/rules of the Income Tax Act, ratio of the ruling, and citation details.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules of the Income Tax Act involved, ratios or principles established, case names and citations. The cases addressed issues like determining comparable companies for transfer pricing, allowability of depreciation and interest deductions, applicability of transfer pricing provisions, penalties for furnishing inaccurate income particulars, selection of the tested party under transfer pricing regulations, and benchmarking transactions with associated enterprises.
841 29 aug_2014
This document provides a summary of recent legal landmarks across various jurisdictions in India. It lists 6 cases with details of the authority, section/rules discussed, ratios/principles established, and case citations. Key cases include:
1) A penalty order under section 274 of the ITA was held void for not striking irrelevant portions and not specifying if the penalty was for concealment or inaccurate particulars.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 4 cases from the Supreme Court, Delhi High Court, and Mumbai Income Tax Appellate Tribunal. The cases addressed issues related to revisionary orders under section 263, search and assessment procedures under sections 153A and 153C, treatment of purchases as genuine or bogus, and appropriate pricing of corporate guarantees for transfer pricing purposes.
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2. The Hyderabad ITAT held that companies rendering different services or with different profit margins could not be accepted as comparable companies for transfer pricing purposes.
3. The Chennai ITAT held that advance money forfeited by a builder to acquire land for construction was a revenue loss deductible under section 37 as the land was acquired as stock-in-trade.
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The document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules discussed, key ratio or reasoning from the case, and case name. The cases covered topics like additions of bogus purchases, assessment orders without supplying documents, transfer pricing adjustments, capital gains exemption, unexplained investments, and principles of natural justice in settlement orders.
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735 25 april_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules of the Income Tax Act involved, key ratio or legal principle from the case, citation, and name of the taxpayer. The cases addressed issues such as additions related to undisclosed sources, assessments without direct evidence, deductions for written off amounts, chargeability of income from share transactions, allowing corrections of defective memos of appeal, and retrospective amendments related to valuation officers.
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748 12 may_2014
This document provides a summary of recent legal landmarks from various High Courts in India. It includes 6 cases with details of the section/rules and ratios involved. The first case from the Punjab and Haryana High Court determined that the timing of funds introduced to a company is irrelevant under section 68. The second from the Allahabad High Court upheld a reassessment notice issued within 6 years as permitted by section 149(1)(b). The third from the Gujarat High Court removed an addition made in a regular assessment that had already been deleted in appellate proceedings for the block assessment.
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1520 5 aug_2016
This document lists recent legal landmarks from various authorities:
1. The ITAT ruled that interest under section 234B will apply from the first day of the assessment year once an order is passed under section 245C.
2. The ITAT held that a trust letting out its auditorium for marriage functions will not be eligible for exemption under the Income Tax Act.
3. The Delhi High Court stated that the Berry Ratio can be used as a comparable uncontrolled price for applying the TNMM transfer pricing method but only in limited circumstances.
809 22 july_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules discussed, ratio or key consideration of the case, and citation and name of the assessee involved. Some of the rulings summarized include that reassessment for recharacterizing business advances as capital receipts was not allowed if originally assessed differently, amounts spent on railway construction for project access were revenue expenses, and depreciation of 60% was allowed for chlorine tonners as they are gas cylinders.
727 16 april_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases with details of the authority, section/rules of relevant law, ratio or key consideration of the court, case citation, and name of assessee. Some of the key rulings summarized include disallowing the use of a comparable company for transfer pricing without furnishing related information, treating income declared in a belated return after search as not undisclosed to the extent of advance tax paid, and upholding an addition under section 69B where an assessee admitted to unexplained stock during a survey.
839 27 aug_2014
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, relevant section/rules of the Income Tax Act, a brief description of the ratio or legal principle of the ruling, and the case name. The rulings addressed issues such as what types of payments can be considered undisclosed income, transfer pricing adjustments, applicability of stamp duty valuation, tax treatment of interest accrued under deferred payment plans, and what constitutes a taxable transfer of property rights.
749 13 may_2014
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 rulings covering topics such as:
1) The exemption on succession of a firm by a company was not allowed where partners received consideration in the form of loans instead of share capital.
2) Property occupied for business purposes but not utilized for running business would be taxed as per residential property income tax provisions.
3) Disallowance cannot be made for non-deduction of tax on payments to non-resident entities without a permanent establishment in India.
4) Reassessment was invalid where the matter was already subject to block assessment and outside the authority's jurisdiction.
5) Expenses on
1479 18 june 2016
This document provides a summary of recent legal landmarks across various authorities and jurisdictions in India. It lists 6 cases covering topics like assessment of firms, royalty deductions, municipal tax deductions, winding up petitions of foreign companies, deemed grant of charity registration, and taxability of discounting charges. Each case provides the authority, section/rules cited, key ratio or ruling, and case name and citation.
1484 24 june 2016
This document provides a summary of recent legal landmarks across various high courts and appellate tribunals in India. It lists 6 cases covering topics like penalty for cash transactions from directors, comparability of entities in transfer pricing assessments, definition of speculative transactions, tax deducted at source on procurement of study data, definition of agricultural land, and meaning of royalties in the India-Thailand tax treaty. Each case cited provides the authority, relevant section/rule, ratio or key consideration from the ruling, and citation details.
794 4 july_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It includes 6 cases covering topics like transfer pricing, deductions under various sections of the Income Tax Act, revision of book profits, tax deducted at source, and professional misconduct of chartered accountants. Each case provides the authority, relevant section/rule, ratio or key consideration from the ruling, citation details, and name of the assessed party.
1526 12 aug_2016
The document provides a summary of recent legal landmarks in Indian tax law. It lists 6 cases with the section/rules of the Indian Income Tax Act involved, a brief description of the ratio or key legal principle from each case, and the citation and name of the assessed party. The cases addressed issues such as whether debentures issued in lieu of interest could be considered an actual payment; whether expenses incurred prior to incorporation of an associated enterprise constituted an international transaction; and whether the actual usage or ready availability of an oil rig was necessary to constitute a permanent establishment.
844 1 sep_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules discussed, ratio or key consideration, and case name. Some of the cases covered include:
1) A Mumbai tribunal case allowing depreciation on a revalued asset to be transferred to a successor as it was previously allowed to the predecessor.
2) A Gujarat High Court case finding that a director is not liable for unpaid company taxes if the non-recovery is not due to gross negligence of the director.
3) A Delhi High Court case treating disclosure of bank accounts prior to a search as not an admission of undisclosed income.
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5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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1509 23 july_2016
- 1. VOLUME NO.: LLAT/1509 OF 2016-17 DATE: 23 July 2016 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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 CHENN ITAT 244A 263 Interest to be allowed on TDS refund 1.2 70TM068 Refunds Indian Overseas Bank 2.1 MUM ITAT 9 195 40(a)(i) Fee for professional services not FTS but IPS( independent personal services) under Indi US DTAA 2.2 70TM069 Deemed Income BSR & Co. 3.1 BANG ITAT 92C Benchmarking couldnt be done at entity level when A was having both international & domestic transactions 3.2 70TM073 Transfer Pricing Kshema Technologies Ltd 4.1 COCH ITAT 2(14) Just because there exists a compound wall and a house it will not change the nature of land as agricultural 4.2 70TM120 Capital gain T.C. Vavachan 5.1 DEL ITAT 92C For Transfer Pricing need to see only international transactions and not total sales 5.2 70TM121 Transfer Pricing Federal Mogul Automotive Products (India) Ltd 6.1 DEL ITAT 92C An entity otherwise comparable ceases to be so if its related party transactions exceed 25% of turnover 6.2 70TM122 Transfer Pricing NTT Data Global Delivery Services Ltd