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ASSISTANT COMMISSIONER OF INCOME TAX VS HINDUSTAN THOMPSON ASSOCIATES PRIVATE LIMITED
BOMBAY TRIBUNAL, May 23, 2019

1. This appeal, filed by Revenue, being ITA No. 1206/Mum/2018, is directed against appellate order dated 12.12.2017, passed by learned Commissioner of Income Tax...

Legislation Referred To : Section 30, 38, 40(a)(ia), 194J, 200, 143(3)

DEPUTY COMMISSIONER OF INCOME TAX VS NIKHIL FOOTWARES PVT. LTD.
DELHI TRIBUNAL, May 23, 2019

1. This is an appeal filed by Deputy Commissioner of Income tax, Circle 18(2), New Delhi [ld AO] against order of ld Commissioner of Income Tax (Appeals) - 42 New Delhi [Ld...

Legislation Referred To : Section 14A, 37(1), 131, 133(6)

INCOME TAX OFFICER (EXEMPTION) VS ICFAI UNIVERSITY
DELHI TRIBUNAL, May 23, 2019

1. This appeal by the revenue is preferred against the order of the Commissioner of Income Tax [Appeals], Dehradun, dated 13.03.2015 pertaining to Assessment Year...

Legislation Referred To : Section 12AA, 148

JALAJA NAIR VS ASSISTANT COMMISSIONER OF INCOME TAX
COCHIN TRIBUNAL, May 22, 2019

1. These three appeals are directed against the common order of the CIT(A)-III, Kochi dated 17/12/2018 for the assessment years 2004-05, 2005-06 and 2007-08. It is to be...

Legislation Referred To : Section 68, 132, 144, 153A, 251

VAN OORD INDIA PRIVATE LIMITED VS ASSISTANT COMMISSIONER OF INCOME TAX
BOMBAY TRIBUNAL, May 22, 2019

1. The captioned appeal by the assessee is directed against the order of CIT(A)-15, Mumbai dated 08.10.2012, pertaining to the Assessment Year 2007-08, which in turn has...

Legislation Referred To : Section 28, 43C, 92CA, 143(3), 250, 115V

INCOME TAX OFFICER VS RAJAN KALIMUTHU
CHENNAI TRIBUNAL, May 22, 2019

Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act.

Subject : Penalty
Legislation Referred To : Section 148, 271(1)(c), 274
In Favour Of : Matter Remanded

GITA EDUCATION SOCIETY VS INCOME TAX OFFICER
DELHI TRIBUNAL, May 22, 2019

Wherever first proviso to s. 147 is applicable, the reasons recorded should show in what manner the assessee had failed to make a full and true disclosure of all material...

Subject : Reassessment
Legislation Referred To : Section 147, 148
In Favour Of : Assessee

TOP CLASS CAPITAL MARKET (P.) LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
BOMBAY TRIBUNAL, May 22, 2019

When assessee fails to prove that expenses incurred by it were wholly and exclusively for business purpose as is mandated u/s 37(1), such expenses cannot be allowed.

Subject : Business expenditure
Legislation Referred To : Section 37(1)
In Favour Of : Revenue

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) VS BARODA CRICKET ASSOCIATION BCA HOUSE
AHMEDABAD TRIBUNAL, May 21, 2019

1. The captioned appeals have been filed at the instance of the Revenue against the separate orders of the Commissioner of Income Tax(Appeals)-9, Ahmedabad [CIT(A) in...

Legislation Referred To : Section 2(15), 11, 12, 13(8), 271(1)(c)

ADIDAS INDIA MARKETING PVT. LTD. & ORS. VS INCOME TAX OFFICER & ORS.
DELHI TRIBUNAL, May 21, 2019

Existence of international transaction must be established de hors the BLT before undertaking bench marking of AMP expenses.

Subject : International Transaction
Legislation Referred To : Section 36(1)(iii), 36(1)(vii), 92B(1)
In Favour Of : Assessee(Partly)

ASSISTANT COMMISSIONER OF INCOME TAX & ANR. VS THE TATA POWER COMPANY LTD. & ANR.
BOMBAY TRIBUNAL, May 21, 2019

When expenses incurred by assessee was not for starting any new business but was closely connected with existing business, same is allowable in nature.

Subject : Business expenditure
Legislation Referred To : Section 2(24), 36(1)(iii), 40A(9), 80IA(5)
In Favour Of : Assessee(Partly)

INCOME TAX OFFICER VS PIDAVOOR SERVICES CO-OPERATIVE BANK LTD.
COCHIN TRIBUNAL, May 20, 2019

1. This appeal at the instance of the Revenue is directed against CIT(A)'s order dated 17.12.2018. The relevant assessment year is 2015-2016. 2. Two issues are raised in...

Legislation Referred To : Section 80P(2)(a)(i)

GOLDTEX FURNISHING INDUSTRIES VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, May 20, 2019

Re-assessment order cannot be passed without service of notice under section 143(2) of the I.T. Act, 1961.

Subject : Reassessment
Legislation Referred To : Section 143(2), 147, 148
In Favour Of : Assessee

ADITYA KHANNA VS INCOME TAX OFFICER (INTERNATIONAL TAXATION)
DELHI TRIBUNAL, May 17, 2019

Section 91 does not discriminate between State and federal taxes, and in effect provides for both these types of income taxes to be taken into account for the purpose of...

Subject : Double taxation relief
Legislation Referred To : Section 6, 91
In Favour Of : Assessee

INCOME TAX OFFICER (TDS) VS CONTINENTAL INDIA LTD.
DELHI TRIBUNAL, May 17, 2019

Where the tax has been deducted on the strength of the beneficial provisions of section DTAAs, the provisions of section 206AA of the Act cannot be invoked by the Assessing...

Subject : TDS
Legislation Referred To : Section 206AA(1)
In Favour Of : Assessee

SUN PHARMACEUTICAL INDUSTRIES LTD. VS PRINCIPAL COMMISSIONER OF INCOME TAX
AHMEDABAD TRIBUNAL, May 17, 2019

1. The instant appeal filed by the assessee is directed against the order dated 28.03.2016 passed by the Pr. Commissioner of Income Tax -2, Vadodara under section 263 of...

Legislation Referred To : Section 35(2AB), 143(3), 263

DONGFANG ELECTRIC CORPORATION VS ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)
KOLKATA TRIBUNAL, May 17, 2019

The controlled and uncontrolled transactions are comparable if none of the differences between transactions materially affect the factor being examined in a given...

Subject : Transfer Pricing
Legislation Referred To : Section 143(3), 144C(13), 92CA(1)
In Favour Of : Assessee

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED & ANR. VS DEPUTY COMMISSIONER OF INCOME TAX & ANR.
LUCKNOW TRIBUNAL, May 17, 2019

1. These cross-appeals are preferred by the assessee as well as the Revenue against the order of the ld. CIT(A)-II, Lucknow, dated 10/3/2017 for the assessment year...

Legislation Referred To : Section 43B, 40(a)(ia), 194C, 143(3)

RITTAL INDIA PVT. LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
BANGALORE TRIBUNAL, May 17, 2019

When there is a lack of clarity while selecting comparables on different TP aspects, same calls for de novo adjudication.

Subject : Transfer Pricing
Legislation Referred To : Section 92CA
In Favour Of : Matter Remanded

PAYPAL INDIA PRIVATE LIMITED VS DEPUTY COMMISSIONER OF INCOME TAX
CHENNAI TRIBUNAL, May 17, 2019

When AO has arrived decision without examining the impugned issues with relevant facts, figures and documents, same calls for fresh examination.

Subject : TDS
Legislation Referred To : Section 194C, 40(a)(ia)
In Favour Of : Revenue(Partly)