1. VOLUME NO.: LLAT/1519 OF 2016-17 DATE: 4 August 2016
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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 AHD ITAT 145A 56(2)(vii)
compensation for personal disability is not income
1.2 ITA No 630_2016 Accounting Method
Urvi Chirag Sheth
2.1 MUM ITAT 143(3) 263
In a challenge against an order for revision u/s 263 the underlying order u/s 143(2)
can be challenged and even set aside if it deserves so
2.2 ITA No 688_2016 Assessment
Westlife Development Ltd
3.1 BANG ITAT 10A 92CA
For working out export profits shall be either excluded or included in both numerator
and denominator
3.2 47CCH464 Special exemption
CISCO SYSTEMS (INDIA) PVT. LTD
4.1 MUM ITAT 263 2(22)(e) 77A 12B 23A(
no deemed dividend for advance in the course of a commercial transaction
4.2 47CCH466 Revision
NAMITA V. SAMANT
5.1 DEL HC 9(1)(vi) 90(3)
Act or Treaty whichever is favorable will prevail
5.2 96CCH060 Deemed income
HALLIBURTION EXPORT INC. & ANR
6.1 BANG ITAT 92C
software products co and software services co are not comparable
6.2 71TM225 Transfer pricing
Mercedes Benz Research & Development India (P.) L.
