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Interest on TDS deduction default not sustainable, where tax liability of deductor is NIL

Case Name : M/s. Anusha Investments Ltd. Vs ITO (Madras High Court)
Appeal Number : T.C.A. No: 398 of 2007
Date of Judgement/Order : 14/07/2015
Related Assessment Year : 2002-03
Courts : All High Courts (13951) Madras High Court (1762)
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Sec. 80P Principle of mutuality applies to Transfer fees, Non-occupancy/ Car parking charges

Case Name : Lands End Co-operative Housing Society Limited Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 3566/Mum/2014
Date of Judgement/Order : 15/01/2016
Related Assessment Year : 2009-2010
Courts : All ITAT (14952) ITAT Mumbai (3584)
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No charity in initial years cannot be sole basis for trust registration denial

Case Name : M/s Prabhat (A House of Hope for Special Children) Vs CIT (Exemptions) (ITAT Chandigarh)
Appeal Number : ITA No. 687/Chd/2015 & ITA No. 688/Chd/2015
Date of Judgement/Order : 09/02/2016
Related Assessment Year : 2015-16
Courts : All ITAT (14952) ITAT Chandigarh (315)
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If installation project by Singapore Company in India last for less than 183 days in a fiscal year then its profit not taxable in India

Case Name : Tiong Woon Project & Contracting (Pte) Ltd. Singapore In re (Authority Advance Rulings)
Appeal Number : A.A.R. No. 1602 of 2014
Date of Judgement/Order : 30/11/2015
Related Assessment Year :
Courts : Advance Rulings (3746)
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License fee for use of application software with limited right to use, is revenue expenditure u/s 37

Case Name : GE Capital Business Process Management Serves Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 2806/Del./2011 & ITA No. 2124/Del./2013
Date of Judgement/Order : 16/10/2015
Related Assessment Year : 2007-08 & 2008-09
Courts : All ITAT (14952) ITAT Delhi (3705)
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Allowance of interest on bank loan is case of Advance to subsidiary & Loans to directors out of reserves

Case Name : Hero Cycles Private Limited Vs Commissioner Of Income Tax, Central (Supreme Court Of India)
Appeal Number : Civil Appeal No. 514 of 2008
Date of Judgement/Order : 05/11/2015
Related Assessment Year : 1988-89
Courts : Supreme Court of India (2373)
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Payment for purchase of software is considered as royalty if it’s a right to use of software and not as a product

Case Name : Pr. CIT Vs M Tech India P. Ltd. (Delhi High Court)
Appeal Number : ITA 890/2015
Date of Judgement/Order : 19/01/2016
Related Assessment Year : 2008-09
Courts : All High Courts (13951) Delhi High Court (3377)
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Reassessment u/s 147 not permissible merely on change of opinion: ITAT

Case Name : ACIT Vs Reliance Industrial Infrastructure Ltd. (ITAT Mumbai)
Appeal Number : I.T.A. No. 5972/M/2012 & Cross Objection No. 254/Mum/2013
Date of Judgement/Order : 23/09/2015
Related Assessment Year : 1999-2000
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Addition in already assessed income not sustainable, in absence of any incriminating material found during search

Case Name : Shri Vimal Kumar Rathi Vs DCIT (ITAT Mumbai)
Appeal Number : I.T.A. No.3094/M/2013
Date of Judgement/Order : 16/10/2015
Related Assessment Year : 2002-2003, 2004-05 & 2009-10
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Step-son falls within the ambit of relative for Gift – Section 56(2)

Case Name : Samta Kamal Drolia Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 894/Ahd/2013
Date of Judgement/Order : 02/06/2016
Related Assessment Year : 2008-2009
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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