This document provides a summary of recent legal landmarks and rulings on taxation issues in India. It lists 6 key cases or rulings (numbered 1 through 6) from various authorities such as the Delhi High Court, Mumbai High Court, Authority for Advance Rulings, and Income Tax Appellate Tribunals. Each key ruling includes the section or rule of law, a brief summary of the ratio or legal principle, and a reference to the case name. The document was sent by Anand Mehta & Co. consultants to inform the client of these recent taxation rulings and offer additional information if required.

1. VOLUME NO.: LLAT/ 537 OF 2012-13 DATE: 27h July, 2012
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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 JAI TRIB 143, ITA If notice u/s 143(2) is not issued within time available, notice u/s
142(1)(ii) and (iii) cannot be issued after expiry of time limit specified
u/s 143(2)
1.2 17 TM 37 Assessment Madan Singh Kangarot
2.1 DEL HC 142, ITA A', a Swadish company, having supplied hardware and software to
an Indian cellular operator under a supply agreement whereby both
the transfer of the property in the goods and risk passed outside
India, and the installation activity having been carried out by two
separate companies, though belonging to the same group, which
received separate remuneration and have been independently
assessed in respect of their income, 'a' did not have any business
connection in India and, therefore, no taxable event took place in
India; software supplied by the 'a' being an integral part of the GSM
mobile telephone system incapable of independent use and there
being nothing to establish that the cellular operator has obtained any
copyright of such software,
2.2 16 TM 371 Assessment Ericsson A.B.
3.1 MUM HC 139, ITA A' having furnished adequate material to show that after filing the
return electronically, it had also submitted Form ITR-V by ordinary
post thrice the impugned communication issued by the Department
treating the return as invalid on the ground that Form ITR-V has not
been received is thoroughly misconceived; since the order of
assessment for the relevant assessment year has still not been
passed, 'a' is permitted to file a verification of the return before the
AO within a period of one week.
3.2 16 TM 323 Return of Inc Crawford Bayley & Co.
4.1 AAR 9, ITA A composite contract for installation, commissioning and delivery of a
project or a system has necessarily to be read as a whole and it
cannot be split up to treat a part of it as confined to offshore supply of
equipment not capable of being taxed in India
4.2 12 TM 304 DTAA Alstom Transport SA
5.1 CHD ITAT 145, ITA Where 'A', a manufacturer and seller of cattle feed, oils, oil cakes etc.
mixed up yield of oil from cotton, mustard and groundnut oil seeds
even when there was vast variation in market price of those oil seeds,
AO was justified in rejecting books of account maintained by 'A'
5.2 12 TM 414 Method of A/c Pawan Kumar
6.1 KOL ITAT 143, ITA The education cess, as introduced in India initially in 2004, was
nothing but in the nature of an additional surcharge. It was described
as such in the Finance Act introducing the said cess. Accordingly the
rate of tax which is capped at 10% and 15% in DTAA can not be
further increased by surcharge or education cess
6.2 2012-TII-78 Assessment DIC ASIA PACIFIC PTE LTD
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
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