Durg CALL GIRL ❤ 82729*64427❤ CALL GIRLS IN durg ESCORTS
LL 476
1. VOLUME NO.: LLAT/ 476 OF 2012-13 DATE: 10th April, 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 Kol ITAT 28, ITA A' is engaged in the business of sale of tea, income from
leasing and share business is to be assessed as business
income in view of the past history of the 'A'.
1.2 2012-TIOL-131 Busi. Inc Binaguri Tea
2.1 Mum ITAT 10(15), ITA A MAP settlement lays down the law or is only an agreement
pursuant to which a controversy has been resolved - despite
MAP agreement that the payee had PE in India, the decision
of Tribunal that 40(a)(i) was discriminatory in view of Art 26(3)
should be applied.
2.2 2012-TII-20 Sp. Provision CITY BANK N A
3.1 Mum ITAT 115, ITA Income from sale of ship not a core activity of shipping
company
3.2 19 taxman 54 Cap. Gain Garware Offshore Services
4.1 Del HC 234A, ITA Proportionate reduction of penalty where delay in filing of
return is partly due to 'A'
4.2 19 taxman 69 Interest GEM Sanitary Appliances
5.1 JP ITAT 10AA, ITA Re-export of imported goods - Deduction is available
5.2 19 taxman 91 Sp. Provision Goenka Diamond & Jewellers
6.1 Chenn ITAT 2(22), ITA Merely for the reason that credits are provided by the company
by way of journal entries, it can not be said that the same are
not deemed dividend
6.2 19 taxman 89 Deemed Div Gurbinder Singh
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