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Assessment in the name of non-existent entity was void-ab-initio

Case Name : Tata Chemicals Limited Vs JCIT (ITAT Mumbai)
Appeal Number : ITA No. 915/Mum/2012
Date of Judgement/Order : 05/09/2019
Related Assessment Year : 1996-1997
Courts : All ITAT (14947) ITAT Mumbai (3583)
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Section 12AA Registration cannot be denied for non-commencement of activity

Case Name : CIT Vs R.S. Bajaj Society (Allahabad High Court)
Appeal Number : ITA No. 36 of 2013
Date of Judgement/Order : 03/01/2014
Related Assessment Year :
Courts : All High Courts (13939) Allahabad High Court (800)
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New trust entitled for Section 12AA registration despite no activity: SC

Case Name : Anand Social and Educational Trust Vs CIT & Anr. (Supreme Court)
Appeal Number : Civil Appeal No. 5437-5438/2012 and 4702/2014
Date of Judgement/Order : 19/02/2020
Related Assessment Year :
Courts : Supreme Court of India (2373)
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E-Assessment without human interaction may lead to erroneous assessment

Case Name : Salem Sree Ramavilas Chit Company Vs DCIT (Madras High Court)
Appeal Number : W.P.No. 1732 of 2020
Date of Judgement/Order : 04/02/2020
Related Assessment Year : 2017-18
Courts : All High Courts (13939) Madras High Court (1758)
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No addition If ALP principle is satisfied qua relevant transaction

Case Name : Celltick Technologies Ltd Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 4167/Mum/2017
Date of Judgement/Order : 11/06/2019
Related Assessment Year : 2014-15
Courts : All ITAT (14947) ITAT Mumbai (3583)
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Object clause alone cannot be a basis to determine head of income

Case Name : MLC Properties LLP Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 758/Bang/2019
Date of Judgement/Order : 06/03/2020
Related Assessment Year : 2015-16
Courts : All ITAT (14947) ITAT Bangalore (1081)
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HC criticises AO for delaying refunds for window dressing of revenue collection

Case Name : Huawei Telecommunications (India) Company Private Limited Vs Union of India and others (Punjab and Haryana High Court)
Appeal Number : CWP No. 2698 of 2020
Date of Judgement/Order : 06/03/2020
Related Assessment Year : 2017-18 & 2018-19
Courts : All High Courts (13939) Punjab and Haryana HC (457)
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Income from cloud services was neither taxable as ‘Royalty’ nor as ‘fees for included services’

Case Name : Rackspace, US INC Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 6195 & 4920/Mum/2018
Date of Judgement/Order : 28/11/2019
Related Assessment Year : 2010-11 & 2015-16
Courts : All ITAT (14947) ITAT Mumbai (3583)
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No reassessment can be made solely on basis of statement recorded u/s 133A

Case Name : A. Thangavel Nadar Stores Vs ITO (Madras High Court)
Appeal Number : W.P.No.21919 to 21921 of 2018
Date of Judgement/Order : 25/02/2019
Related Assessment Year : 2013-14 to 2015-16
Courts : All High Courts (13939) Madras High Court (1758)
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Automation Software expense allowable as Revenue Expense

Case Name : Texas Instruments (India) Private Limited Vs Add. CIT (ITAT Bangalore)
Appeal Number : IT(TP) No. 169/Bang/2014
Date of Judgement/Order : 06/03/2020
Related Assessment Year : 2008-09
Courts : All ITAT (14947) ITAT Bangalore (1081)
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