29 July 2011 : Honda Siel Power Products Ltd. -vs- Dy. CIT
Sec. 14A bars reassessment but not original assessment on the basis of the retrospective amendment. more ...

06 July 2011 : CCEx -vs- M/S Doaba Steel Rolling Mills
The Central Board of Direct and Indirect Taxes are required to come out with a uniform policy, laying down strict parameters for the guidance of the field staff for deciding whether or not an appeal in a particular case is to be filed. more ...

05 July 2011 : Justice P.D. Dinakaran -vs- Hon'ble Judges Inquiry Committee and others
In deciding the question of bias one has to take into consideration human probabilities and ordinary course of human conduct more ...

25 May 2012 : CIT -vs- Vision Inc.
If the notice served its purpose, it does not matter on whom the notice is served. whenever a case is set up by the assessee that there has been no valid or proper service of the notice issued under Section 143(2) of the Act, be it for the purpose of regular assessment under Section 143(3) of the Act or for the purpose of a block assessment under Chapter XIV-B or for the purpose of an assessment under Section 153A, such a plea has to be examined thoroughly and in-depth by taking a practical and reasonable view of the matter, not inconsistent with the statutory provisions, keeping in mind the basic principle that the liability to pay tax, which is founded on the charging provisions of the statute, is not to be nullified on specious or unjustified pleas taken by the assessee. more ...

23 May 2012 : Jagran Prakashan Ltd. -vs- DCIT (TDS)
Ad agencies are not agent of newspaper; hence TDS is not required to be deducted on commission paid to such agencies more ...

04 May 2012 : Court on Its Own Motion -vs- CIT
High Court takes notice of TDS Refund harassment by Department & Demands Answers more ...

01 August 2011 : Cairn U.K. Holdings Ltd.
The proviso to section 112 shall not be applicable in case of long term Capital Gains arising to non-resident on sale of equity shares. more ...

26 July 2011 : LS Cable Limited
Even if a PE is involved in carrying on some incidental activities such as clearance from the port and transportation, it cannot be said that the PE is in connection with the offshore supplies more ...

06 August 2010 : Joint Accreditation System of Australia and New Zealand
India-Australia DTAA : There is no transfer of any skills or technical knowledge or experience, or process or know-how to CABs (Conformity Assessment Bodies) on account of grant of accreditation by applicant to those entities for providing third party certification and/or inspection services more ...

30 September 2011 : ACIT -vs- M/s Punjab State Coop & Marketing Fed. Ltd. / M/s Punjab State Coop & Marketing Fed. Ltd. -vs.- ACIT
No disallowance u/s 14A shall be made in absence of nexus between investment in tax-free securities & borrowed funds. Sec. 14A disallowance cannot exceed exempt income more ...

22 July 2011 : ACIT -vs- Star Cruise India Travel Services Pvt Ltd
The business operations carried out outside India and inside India must have such a relationship as to contribute to business operations as a whole. The income which can be subjected to tax in India can never exceed the income attributable to operations carried out in India. more ...

18 July 2011 : Anjuman-e-Khyrkhah-e- Aam -vs- Dy.DIT
If a charitable trust, carrying on charitable activities alone, applied funds for acquiring buildings and similar assets, such amounts also should be considered as amounts applied for charitable purposes. Even if one or two assets are applied for other purposes, it shall be classified under charitable trust only because it is quite natural that the assessee may explore new sources of income to support charitable activities. more ...