844 1 sep_2014
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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 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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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.
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The document lists recent legal landmarks from various courts in India relating to taxation law:
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3. No capital gains tax arose from the sale of land owned jointly as it was not considered a capital asset for the other co-owners.
1492 4 july_2016
This document provides a summary of recent legal landmarks across various authorities and cases. It lists 6 cases with details including the authority, section/rules discussed, ratios or principles established, and case names. The cases cover topics like securities transaction tax not being applicable to stock exchanges, penalty not being leviable due to mistakes in online tax return filing, appellate orders needing to consider precedents to avoid breaching natural justice, hotel income being eligible for business deductions, and securities needing to be treated consistently as investments or not business income year over year.
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1. The Supreme Court ruled that the period of a special audit is excluded when computing the time limit to complete a block assessment.
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847 4 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 of the Indian Income Tax Act involved, key ratio decided, case name and citation. The cases relate to topics such as interest income earned by cooperative societies being deductible, interest income of finance companies being taxable as business income, interest on non-performing assets not being taxable, appropriate benchmark for interest on loans to foreign affiliates, interest paid after business operations not being capitalized, and internal transactional net margin method not being rejected solely due to insignificant non-affiliate transactions.
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This document provides a summary of recent legal landmarks in 6 cases:
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This document provides a summary of recent legal landmarks across various courts and tribunals in India. It includes 6 cases covering topics such as:
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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.
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This document provides a summary of recent legal landmarks across various authorities and cases. It lists 6 cases with details including the authority, section/rules discussed, ratios or principles established, and case names. The cases cover topics like securities transaction tax not being applicable to stock exchanges, penalty not being leviable due to mistakes in online tax return filing, appellate orders needing to consider precedents to avoid breaching natural justice, hotel income being eligible for business deductions, and securities needing to be treated consistently as investments or not business income year over year.
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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 Indian Income Tax Act involved, key ratio decided, case name and citation. The cases relate to topics such as interest income earned by cooperative societies being deductible, interest income of finance companies being taxable as business income, interest on non-performing assets not being taxable, appropriate benchmark for interest on loans to foreign affiliates, interest paid after business operations not being capitalized, and internal transactional net margin method not being rejected solely due to insignificant non-affiliate transactions.
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This document provides a summary of recent legal landmarks in 6 cases:
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2. The ITAT ruled that interest must be paid on demands sustained in remand proceedings if the initial demand is not paid.
3. The ITAT ruled that projected profits of subsequent years cannot be considered when working out profits under the TNMM transfer pricing method.
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This document provides a summary of recent legal landmarks across various courts and tribunals in India. It includes 6 cases covering topics such as:
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2) Retrospective tax amendments not applicable for payments made before the amendment came into effect.
3) Interest on a housing loan disallowed due to maximum limit cannot be set off against other interest income.
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5) Comparable companies cannot be excluded from transfer pricing analysis just because included previously.
6) Interest is payable on tax dues of non-res
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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 and Income Tax Appellate Tribunals. Each case listing includes the authority, sections or rules cited, and a brief summary of the ratio or key legal principle from each case. The document was sent by Anand Mehta & Co. Pvt. Ltd, consultants, to inform the client of notable recent tax cases and offer additional information if needed.
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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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2) Disallowing interest deductions paid to a holding company as an attempt to divert income.
3) Violating sections 269T and 271E by transferring a loan to a spouse through a journal entry.
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3. The HP HC ruled that deductions under sections 80-IA, 80-IB or 80HHC can be claimed fully as each provision is an independent provision.
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1. The Karnataka High Court ruled that initiation of proceedings under section 153A of the Income Tax Act does not require undisclosed income to be found during a search under section 132, only that a search took place.
2. The Karnataka High Court confirmed a penalty order under section 271E against a firm for violating section 269T by repaying a loan to another firm in cash, rejecting the argument that it was an inter-firm transaction.
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This document lists recent legal landmarks from taxation authorities in India. It summarizes six cases covering issues such as:
1) Declaration of additional income from a survey leading to concealment penalties.
2) Whether a deeming fiction around capital gains can disallow usual exemptions.
3) Whether purchases by account payee checks are sufficient to allow expense claims even without producing recipients.
4) Whether an order admitting a belated tax claim can be appealed.
5) Whether a refund of excise duty not previously claimed as a deduction can be taxed.
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1. The document provides a summary of recent legal landmarks across various authorities and high courts in India.
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3. The remaining cases cover issues like carrying forward income by charitable trusts, differences between portfolio management and investment advisory services, and condonation of delay in filing an appeal due to employee resignation.
775 12 june_2014
The document lists recent legal landmarks from income tax appellate authorities and courts. It includes 6 cases covering topics such as:
1) Income from salary cannot be deemed to have accrued in India merely because an appointment letter was issued in India.
2) Where a taxpayer is entitled to claim maintenance expenses on a property under section 10(23C) or 11, they cannot also claim a section 24(a) deduction to avoid double deduction.
3) Refund of tax deducted at source cannot be denied due to delay in issuing TDS certificates if that delay caused the refund claim to be delayed.
752 16 may_2014
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798 9 july_2014
This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases:
1. A Delhi High Court case found that payments made by a race club for live telecasts of horse races were not considered royalty and thus no TDS was required.
2. A Karnataka High Court case determined that an accounting system rejected in a subsequent year cannot be grounds for reopening a concluded tax assessment.
3. A Bombay High Court case ruled that if a taxpayer has already paid full tax and some penalty, a tribunal should not require further deposit for a stay.
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1) Dismissal of an appeal for delay due to demonstrated negligence.
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3) Allowing a deduction under section 80G even if not eligible for exemption under other sections.
4) Allowing withdrawal of a revised return and reliance on the original return filed with wrong legal advice.
5) Requiring a declaration from parties regarding pending cases on similar issues affecting an appeal.
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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 discussed, key ratio or principle established, case citation, and name of the assessee. The cases addressed issues like: 1) TDS not being applicable on commission payments to non-residents for services outside India; 2) Deduction under section 35D cannot be allowed or disallowed solely based on consistency; 3) Review petition should address all questions of law raised in an appeal.
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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 and Income Tax Appellate Tribunals. Each case listing includes the authority, sections or rules cited, and a brief summary of the ratio or key legal principle from each case. The document was sent by Anand Mehta & Co. Pvt. Ltd, consultants, to inform the client of notable recent tax cases and offer additional information if needed.
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844 1 sep_2014
- 1. VOLUME NO.: LLAT/844 OF 2016-17 DATE: 1 September 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 MUM ITAT 32 43(1) 47 ITA Depreciation on revalued asset couldnt be disallowed to successor if same was allowed to predecessor 1.2 65TM217 Depreciation Suyash Laboratories Ltd 2.1 GUJ HC 179 ITA Director not liable to pay tax dues of Co. if non-recovery of taxes isnt due to gross negligence of director 2.2 59TM174 Liability in SC Ram Prakash Singeshwar Rungta 3.1 DEL HC 158B 158BB ITA Disclosure of bank accounts in statement made prior to search wont be deemed as disclosure of income 3.2 67TM102 Search assessment Shailendra Mahto 4.1 DEL ITAT 68 ITA Even if the issue share capital is bogus no addition can be made in As hands if identity of shareholder is established. A is not required to show source of shareholders funds 4.2 ITA No 2821_2009 Income from CC Neelkanth Finbuild Ltd 5.1 DEL HC 68 64 ITA Exchange of gifts among unknown persons held taxable u/s 68 5.2 60TM133 Income from CC Pawan Kumar Aggarwal 6.1 BOM HC 37(1) ITA Exp. incurred by a Co. on production of TV commercial for its products is revenue exp. 6.2 54TM290 Deduction Proctor & Gamble Home Products Ltd