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VOLUME NO.: LLAT/ 535 OF 2012-13                                                                  DATE: 25h July, 2012
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­ 
Dear Client,

We have pleasure in listing below some of the recent legal landmarks.

SR.       AUTHORITY              SECTION / RULES /                                     RATIO(S)
NO.       CITATIONS                 SUBJECT                                     CASE(NAME OF ASSESSEE)

1.1   MUM TRIB                   15, ITA                      Fees received on per hourly basis for delivering lectures on
                                                              Algebra to student of a coaching centre could not be
                                                              treated as 'salary'
1.2   17 TM 117                  Busi. inc                    Hardik Bhadresh Bengali

2.1   KARN HC                    244A, ITA                    Where the 'a' is entitled to refund of self-assessment tax,
                                                              interest u/s. 244A is to be calculated from the date of
                                                              payment of tax till the date of refund and not from the 1st of
                                                              April of the assessment year or from the date of regular
                                                              assessment.
2.2   12 TM 485                  Interest                     Vijaya Bank

3.1   MAD ITAT                   14A, ITA                     The 'A' can not be allowed to bring in a new set of
                                                              comparables when the 'A' itself had selected the original
                                                              comparables, based on a detailed analysis, and the same
                                                              were accepted by the TPO.
3.2   2012-TII-61                Busi. Exp                    M/s SL LUMAX LTD

4.1   KOL ITAT                   37(1), ITA                   When the 'A' remits commission fees to foreign agents for
                                                              procuring export orders under the UN-sanctioned 'Oil for
                                                              Food Program', any disallowance of such expenditure can
                                                              not be made on the alleged ground that such payments
                                                              were used by the receipients for illegal kickbacks which the
                                                              'A' was not aware and AO has not established
4.2   2012-TIOL-354              Deduction                    Rajrani Exports Pvt Ltd

5.1   MUM ITAT                   194C, ITA                    Payment to sub-contractor doesn't attract TDS unless
                                                              there is a contract and risk and responsibility of contract
                                                              are transferred to him.
5.2   22 TM 218                  Payment                      Dinesh N. Shah & Co

6.1   KAR HC                     80-IB, ITA                   Date of sanction of 'modified plan' to be considered for
                                                              completion of project for S 80-IB(10) deduction

6.2   22 TM 219                  Deduction                    Mystic Investments

Please let us know if you need any further information on these.
Thanking you and assuring you of our best services at all times.
                                                                                                       Yours Faithfully,

                                                                                     For  Anand Mehta & Co ., 
                                                                                                     (CONSULTANTS) PVT. LTD.
                                                                                                         Anand V. Mehta
                                                                                                              DIRECTOR



                     A mind of a consultant with a heart of a friend.
               Mumbai Office- 334, Mulratna 1st Floor Narshi Natha Street Masjid (W) Mumbai 40009
                Tel -022- 23400882 • Fax-022-23420195 • E-mail: amcon.mumbai@amcount.com
               Pune Office –B/5 Shardaram Park, 34, Sasson Road, Near Jehangir Hospital, Pune - 411 001
                  Tel-020 6401 3124 • Fax 020- 30521223•E-mail: amcon.pune@amcount.com
                                        Gram-MATERPLAN <--> MASTERPLAY
                                       Website:www.amcount.com

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Legal landmark 535

  • 1. VOLUME NO.: LLAT/ 535 OF 2012-13 DATE: 25h July, 2012 ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­  Dear Client, We have pleasure in listing below some of the recent legal landmarks. SR. AUTHORITY SECTION / RULES / RATIO(S) NO. CITATIONS SUBJECT CASE(NAME OF ASSESSEE) 1.1 MUM TRIB 15, ITA Fees received on per hourly basis for delivering lectures on Algebra to student of a coaching centre could not be treated as 'salary' 1.2 17 TM 117 Busi. inc Hardik Bhadresh Bengali 2.1 KARN HC 244A, ITA Where the 'a' is entitled to refund of self-assessment tax, interest u/s. 244A is to be calculated from the date of payment of tax till the date of refund and not from the 1st of April of the assessment year or from the date of regular assessment. 2.2 12 TM 485 Interest Vijaya Bank 3.1 MAD ITAT 14A, ITA The 'A' can not be allowed to bring in a new set of comparables when the 'A' itself had selected the original comparables, based on a detailed analysis, and the same were accepted by the TPO. 3.2 2012-TII-61 Busi. Exp M/s SL LUMAX LTD 4.1 KOL ITAT 37(1), ITA When the 'A' remits commission fees to foreign agents for procuring export orders under the UN-sanctioned 'Oil for Food Program', any disallowance of such expenditure can not be made on the alleged ground that such payments were used by the receipients for illegal kickbacks which the 'A' was not aware and AO has not established 4.2 2012-TIOL-354 Deduction Rajrani Exports Pvt Ltd 5.1 MUM ITAT 194C, ITA Payment to sub-contractor doesn't attract TDS unless there is a contract and risk and responsibility of contract are transferred to him. 5.2 22 TM 218 Payment Dinesh N. Shah & Co 6.1 KAR HC 80-IB, ITA Date of sanction of 'modified plan' to be considered for completion of project for S 80-IB(10) deduction 6.2 22 TM 219 Deduction Mystic Investments Please let us know if you need any further information on these. Thanking you and assuring you of our best services at all times. Yours Faithfully, For  Anand Mehta & Co .,  (CONSULTANTS) PVT. LTD. Anand V. Mehta DIRECTOR A mind of a consultant with a heart of a friend. Mumbai Office- 334, Mulratna 1st Floor Narshi Natha Street Masjid (W) Mumbai 40009 Tel -022- 23400882 • Fax-022-23420195 • E-mail: amcon.mumbai@amcount.com Pune Office –B/5 Shardaram Park, 34, Sasson Road, Near Jehangir Hospital, Pune - 411 001 Tel-020 6401 3124 • Fax 020- 30521223•E-mail: amcon.pune@amcount.com Gram-MATERPLAN <--> MASTERPLAY Website:www.amcount.com