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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts including Madras, Delhi, and Punjab & Haryana. For each case, it provides the section/rules of the Income Tax Act involved, a brief description of the ratio or legal principle established, the citation and subject case name. The cases addressed issues related to employee stock ownership plans (ESOPs), deductions, stays of assessment orders, reassessment proceedings, use of valuation officers, and amounts surrendered during assessment proceedings.
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754 19 may_2014
This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases summarized as follows:
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755 20 may_2014
This document provides a summary of recent legal landmarks across various authorities and tax-related cases:
1. The Hyderabad ITAT ruled that where segmental working is available, the operating cost must be calculated based on the segmental results, not based on proportionate turnover.
2. The Punjab and Haryana High Court held that credit for tax deducted at source would be allowed in the subsequent year if the relevant income was accounted for in an earlier year but the TDS certificate was issued late in the subsequent year.
3. The Gujarat High Court ruled that if the assessing officer is not given an opportunity to cross-examine witnesses examined during the pendency of an appeal, the
790 30 june_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 acts, ratios or key considerations from the rulings, and case names. Case 1 discusses whether a property transaction should be considered a transfer under the Income Tax Act. Case 2 discusses if a revised computation filed after an AO notice can be grounds for reassessment. Case 3 upholds a transfer pricing adjustment for delayed payments by associated enterprises. Case 4 discusses if penalties can be levied in a case related to partners providing and receiving back money for business needs. Case 5 considers if grants received by an authority implementing a government scheme should be considered income. Case 6 discusses if a
845 2 sep_2014
This document provides a summary of recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that admitting undisclosed income for one year does not mean undisclosed income was earned in earlier years as well.
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.
3. The Delhi ITAT ruled that a fixed place permanent establishment is not established if the premises of the Indian affiliate are not at the disposal of the foreign entity.
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.
737 28 april_2014
This document provides a summary of recent legal landmarks in India across various jurisdictions:
1. The Madras High Court ruled that a debatable issue cannot be settled via a prima facie adjustment under section 143(1)(a) of the Income Tax Act.
2. The Rajasthan Tax Appellate Tribunal held that registration cannot be denied if the winding up or dissolution clause in an organization's documents is in conformity with the conditions in the Act.
3. The Delhi Income Tax Appellate Tribunal stated that direct comparable companies must be considered for transfer pricing analysis over segmental financial results.
4. The Punjab and Haryana High Court ruled that if income is not chargeable to tax under a
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.
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.
2) Property transfer for tax purposes occurs when the sale agreement is entered and part consideration is received.
3) Auctioning plots for maximum revenue alone cannot be considered a profit-making exercise for charitable income taxation.
851 8 sep_2014
This document provides a summary of recent legal landmarks across various high courts in India. It lists 6 cases from courts in Cuttack, Allahabad, Gujarat, Madras, and Bombay. The cases addressed penalties for delayed TDS returns, whether petty cash from relatives constitutes unexplained income, taxability of premiums received by a housing society, capital gains tax on shares held for investment, genuineness of business loans, and interest on refund of self-assessment tax. Each case includes the authority, section/rules discussed, ratio or key finding, and citation details.
1496 8 july_2016
1. The Supreme Court ruled that the period of a special audit is excluded when computing the time limit to complete a block assessment.
2. The Gujarat High Court allowed a company's claim for tax exemption under section 10B because the Development Commissioner had approved it as a 100% EOU rather than a SEZ unit.
3. The Kolkata Income Tax Appellate Tribunal ruled that merely using the word "agency" in an agreement does not necessarily create an agency relationship, so a company was not required to deduct taxes on payments made to overseas organizations.
821 5 aug_2014
This document provides a summary of recent legal landmarks in India:
1. The Delhi High Court ruled that the onus to prove the genuineness of a transaction is not discharged if it was not previously challenged.
2. The Delhi Income Tax Appellate Tribunal held that reimbursements of actual expenses from customers must be included in gross receipts for purposes of Section 44BB of the Income Tax Act.
3. The Bombay High Court found that no question of law was involved when the Income Tax Appellate Tribunal ruled that a sum received was related to a family settlement.
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.
834 21 aug_2014
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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原版制作(PSU毕业证书)宾州州立大学公园分校毕业证学历证书一模一样
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3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
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一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
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如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
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3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
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
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[留学文凭学历认证(留信认证使馆认证)新西兰林肯大学毕业证成绩单毕业证证书大学Offer请假条成绩单语言证书国际回国人员证明高仿教育部认证申请学校等一切高仿或者真实可查认证服务。
多年留学服务公司,拥有海外样板无数能完美1:1还原海外各国大学degreeDiplomaTranscripts等毕业材料。海外大学毕业材料都有哪些工艺呢？工艺难度主要由：烫金.钢印.底纹.水印.防伪光标.热敏防伪等等组成。而且我们每天都在更新海外文凭的样板以求所有同学都能享受到完美的品质服务。
国外毕业证学位证成绩单办理方法：
1客户提供办理新西兰林肯大学新西兰林肯大学毕业证学位证信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
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— — — — 我们是挂科和未毕业同学们的福音我们是实体公司精益求精的工艺！ — — — -
一真实留信认证的作用(私企外企荣誉的见证):
1：该专业认证可证明留学生真实留学身份同时对留学生所学专业等级给予评定。
2：国家专业人才认证中心颁发入库证书这个入网证书并且可以归档到地方。
3：凡是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部网内查询个人身份证信息后同步读取人才网入库信息。
4：个人职称评审加20分个人信誉贷款加10分。
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742 5 may_2014
- 1. VOLUME NO.: LLAT/742 OF 2016-17 DATE: 5 May 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 MAD HC 237 201 ITA SC held that shares allotted to employees under ESOS did not amount to perquisite and there was no liability to deduct tax at source in respect of same amount so deducted was to be refunded alongwith interest to A. 1.2 41TM016 Refunds K. Parthasarathy 2.1 DEL HC 37(1) ITA Provision made for salary and AMC charges of current year paid in next year would be allowed under section 37. 2.2 41TM018 Deduction Hero Management Service Ltd 3.1 P&H HC 254 221 ITA Stay granted on condition that no adjournment would be sought by A mere citing of pendency of a similar case by A before TRIB would not amount to violation of above condition. 3.2 41TM019 Appeal Deputy Commissioner of Income-tax 4.1 DEL HC 69B 147 ITA Where there was fresh material for AO to initiate second reassessment proceedings second reassessment could not be said to be based upon mere change of opinion. 4.2 41TM021 Reassessment OPG Metals & Finsec Ltd 5.1 P&H HC 142A ITA AO without rejecting books of account cannot refer to Valuation Officer under section 142A. 5.2 41TM023 Estimation by VO Nirpal Singh 6.1 DEL HC 143 69C ITA Once A surrendered an amount in course of assessment proceedings even through no specific addition on this account was made by AO said amount had to be taxed. 6.2 41TM024 Assessment International Computer Graphics (P.) Ltd