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No disallowance U/s. 40(a)(ia) for shortfall in TDS Payment due to difference of opinion

Case Name : M/s. Power Max (India) Pvt. Ltd. Vs DCIT (ITAT Kolkatta)
Appeal Number : I.T.A. No. 125/Kol/2017
Date of Judgement/Order : 15/06/2018
Related Assessment Year : 2011-12
Courts : All ITAT (14947) ITAT Kolkata (1034)
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Section 43B does not contemplate liability to pay service tax before actual receipt of the funds

Case Name : PCIT Vs. Tops Security Limited (Bombay High Court)
Appeal Number : Income Tax Appeal No.733, 734, 879 of 2015 & 70, 125 of 2016
Date of Judgement/Order : 10/09/2018
Related Assessment Year : 2006-07
Courts : All High Courts (13940) Bombay High Court (1881)
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Corpus fund cannot be taxed even if registration u/s 12AA has not been granted

Case Name : Civil Services Institute Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 4485/Del/2018
Date of Judgement/Order : 24/09/2018
Related Assessment Year : 2015-16
Courts : All ITAT (14947) ITAT Delhi (3704)
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Reopening invalid if on incorrect premise that assessee has not filed return

Case Name : Mumtaz Haji Mohmad Memon Vs ITO (Gujarat High Court)
Appeal Number : Special civil Application No. 21030 of 2017
Date of Judgement/Order : 21/03/2018
Related Assessment Year : 2010-11
Courts : Gujarat High Court (1139)
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Tax on Liability of amalgamating company written off by amalgamated company

Case Name : DCIT Vs. Babcock Borsig Ltd. (ITAT Kolkata)
Appeal Number : ITA No. 472 & 512/Kol/2016
Date of Judgement/Order : 15/05/2018
Related Assessment Year : 2012-13
Courts : All ITAT (14947) ITAT Kolkata (1034)
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Date of possession can be taken as Date of Acquisition to claim S. 54 Benefit

Case Name : Smt. Ranjana R. Deshmukh Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 697/Mum/2017
Date of Judgement/Order : 09/11/2018
Related Assessment Year : 2013-14
Courts : All ITAT (14947) ITAT Mumbai (3583)
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Trade Advances in the course of business cannot be termed as deemed dividend

Case Name : Nutan Malpani, Vs Asst. Commissioner of Income Tax (ITAT Hyderabad)
Appeal Number : I.T.A. No. 2029/HYD/2017
Date of Judgement/Order : 09/11/2018
Related Assessment Year : 2014-15
Courts : All ITAT (14947) ITAT Hyderabad (630)
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Personal use of expense incurred cannot be attributed without Sufficient Proof

Case Name : Galgotia Publication (P) Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1857/Del/2015
Date of Judgement/Order : 20/09/2018
Related Assessment Year : 2008-09
Courts : All ITAT (14947) ITAT Delhi (3704)
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TDS on Commission paid to NRs for services rendered outside India not become deductible for mere withdrawal of circular

Case Name : ACIT Vs Nuova Shoes (ITAT Agra)
Appeal Number : IT Appeal No. 435 (Agra) of 2015
Date of Judgement/Order : 28/09/2017
Related Assessment Year : 2010-11
Courts : All ITAT (14947) ITAT Agra (125)

To avail benefit of ‘peak credit’ theory Assessee needs to explain all transactions

Case Name : CIT Vs M/S. JRD Stock Brokers Pvt. Ltd (Delhi High Court)
Appeal Number : ITA 544/2005
Date of Judgement/Order : 12/09/2018
Related Assessment Year :
Courts : All High Courts (13940) Delhi High Court (3374)
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