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Lease Rent for Car taken on finance lease allowed in income computation

Case Name : Philips Electronics India Ltd. Vs ACIT (ITAT Kolkata)
Appeal Number : I.T.A No. 612/Kol/2017
Date of Judgement/Order : 07/02/2018
Related Assessment Year : 2012-13
Courts : All ITAT (5168) ITAT Kolkata (403)

No TDS U/s. 194H on discount on sale of prepaid starter kits/sim cards to distributors

Case Name : DCIT Vs M/s Tata Tele Services (Mah) (ITAT Mumbai)
Appeal Number : ITA No.3857/Mum/2016
Date of Judgement/Order : 08.06.2018
Related Assessment Year : 2011-12
Courts : All ITAT (5168) ITAT Mumbai (1632)

Exemptions u/s 11(1)(d) cannot be denied for mere non claim in ITR

Case Name : ITO (Exemptions) Vs M/s. Syndicate Rural Development Trust (ITAT Bangalore)
Appeal Number : ITA No.1342/Bang/2018
Date of Judgement/Order : 15/06/2018
Related Assessment Year : 2014-15
Courts : All ITAT (5168) ITAT Bangalore (250)

No Addition merely on the Basis of Statements recorded U/s. 133A

Case Name : Shri Ashok Vani Vs ITO (ITAT Indore)
Appeal Number : I.T.A. No. 303/Ind/2017
Date of Judgement/Order : 15.05.2018
Related Assessment Year : 2005-06
Courts : All ITAT (5168) ITAT Indore (31)

Section 14A will not apply if no exempt income

Case Name : McDonald's India Pvt. Ltd. Vs Addl. CIT (ITAT Delhi)
Appeal Number : ITA No. 1426/Del/2014
Date of Judgement/Order : 30/01/2018
Related Assessment Year : 2009-10
Courts : All ITAT (5168) ITAT Delhi (1162)

‘Second leg contract’ cannot be denied applicability of section 44BB

Case Name : DDIT Vs Louis Dreyfus Armateures SASn (LDA) (ITAT Delhi)
Appeal Number : I.T.A. No.1424/DEL/2014
Date of Judgement/Order : 2006-07
Related Assessment Year :
Courts : All ITAT (5168) ITAT Delhi (1162)

Reopening based on change of opinion is not permissible under law

Case Name : Motorola Inc, USA Vs DDIT (ITAT Delhi)
Appeal Number : ITA No. 5679 /Del/2010
Date of Judgement/Order : 04/07/2018
Related Assessment Year : 2002-03
Courts : All ITAT (5168) ITAT Delhi (1162)

No addition for jewellery found within CBDT circular prescribed limit

Case Name : Shri Ashok Jain Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 6251/Mum/2016
Date of Judgement/Order : 25.05.2018
Related Assessment Year : 2012-13
Courts : All ITAT (5168) ITAT Mumbai (1632)

Penalty U/s. 271(1)(c) invalid if Not specifically mentioned in assessment order as to which limb penalty was imposed

Case Name : ABR Auto (P) Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 6236/DEL/2015
Date of Judgement/Order : 04/12/2017
Related Assessment Year :
Courts : All ITAT (5168) ITAT Delhi (1162)

AO cannot determine fair rent on the basis of extraneous consideration

Case Name : Vidya Education Vs The Income Tax Officer (ITAT Delhi)
Appeal Number : ITA. No.6177/Del./2014
Date of Judgement/Order : 22/06/2018
Related Assessment Year : 2010-2011
Courts : All ITAT (5168) ITAT Delhi (1162)
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