Legal Landmarks

1. VOLUME NO.: LLAT/771 OF 2016-17 DATE: 7 June 2014
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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 194C 40(a)(ia) ITA
Where As books of account did not reflect correct state of affairs in respect of job
charges paid to sister concern without deducting tax at source an ad hoc
disallowance was to be made to meet ends of justice.
1.2 51TM535 Tax deduction at source
Amrut Textiles
2.1 HP HC 127 ITA
Where reasons specified in order transferring As cases to other jurisdiction were
totally different from what was spelt out in show cause notices impugned order was
to be quashed and set aside.
2.2 56TM294 Power to transfer
Anand Chauhan
3.1 ALLBD HC 158BC 143 147 ITA
Gift cheques which were sham transactions disclosed in return to be re-assessed in
income escaping assessment and not in block assessment proceedings.
3.2 47TM080 Block assessment
Anand Prakash Agrawal
4.1 AP&T HC 254 ITA
Since request for adjournment was made through a letter and it was not clear as to
whether A was put on notice about date of hearing Tribunal ought not to have heard
appeals ex parte.
4.2 57TM211 Appeallable Orders
Ananda Nilayam
5.1 KAR HC 54F ITA
Even before sale of agricultural land A with help of borrowed housing loan had
started construction on site belonging to him amount spent towards said construction
of house was more than consideration received by sale of agricultural land A was
entit
5.2 56TM176 Exemption
Anandraj
6.1 AHD ITAT 194C 40(a)(ia) ITA
Any payment made to non-resident shipping companies or to any agent of such
shipping company then provisions of section 194C would not be applicable and
accordingly non-deduction of TDS would not result in disallowance under section
40(a)(ia).
6.2 57TM350 TDS
Anchor Cagrolines (P.) Ltd