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Expense on feasibility study report for establishing BPO business for assessee’s own function is revenue in nature

Case Name : M/s NYK Line (India) Ltd Vs Addl. CIT (ITAT Mumbai)
Appeal Number : ITA No. 8549/Mum/2011
Date of Judgement/Order : 23/09/2015
Related Assessment Year : 2007-08
Courts : All ITAT (14951) ITAT Mumbai (3583)
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Under Mercantile method of accounting Loss in business can be booked in the year in which it is determined

Case Name : Lakshmi Energy & Foods Products Ltd Vs The ACIT (ITAT Chandigarh)
Appeal Number : ITA No. 347/CHD/2013
Date of Judgement/Order : 27/11/2015
Related Assessment Year : 2006-07
Courts : All ITAT (14951) ITAT Chandigarh (315)
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Transfer of lease right in land and transfer of building being two different assets, Sec.50 applicable only on transfer of building

Case Name : DCIT Vs J.B. Eng. Works (ITAT Mumbai)
Appeal Number : Income Tax (Appeal) No. 616 of 2007
Date of Judgement/Order : 30/10/2015
Related Assessment Year : 2003-04
Courts : All ITAT (14951) ITAT Mumbai (3583)
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Issue & service of notice u/s 143(2) not applicable to assessment u/s 153A

Case Name : Shri Jeevan Kumar Agarwal Vs. ACIT (ITAT Lucknow)
Appeal Number : Income tax (Appeal) Nos. 346 -348 & 535 of 2013
Date of Judgement/Order : 20/11/2015
Related Assessment Year : 2001-02, 2002-03 & 2005-06
Courts : All ITAT (14951) ITAT Lucknow (120)
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TPO can reject transfer pricing study report based on multiple year data and use only current year data

Case Name : DCIT Vs M/s. Parametric Technology (India) Pvt. Ltd. (ITAT Bangalore)
Appeal Number : Income tax (Appeal) Nos. 145 & 226 of 2015
Date of Judgement/Order : 28/10/2015
Related Assessment Year : 2010-11
Courts : All ITAT (14951) ITAT Bangalore (1081)
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No fresh notice u/s 143(2) required in case of change in jurisdiction officer in later proceedings

Case Name : M/s Treadstone International Vs ACIT (ITAT Lucknow)
Appeal Number : Income tax (Appeal) Nos. 663 of 2013 and 21 of 2014
Date of Judgement/Order : 30/10/2015
Related Assessment Year : 2008-09
Courts : All ITAT (14951) ITAT Lucknow (120)
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S. 263 Only Can to hold further enquiries in case of inadequate enquiry by AO

Case Name : A2Z Maintenance and Engineering Services Ltd. Vs CIT (ITAT Delhi)
Appeal Number : Income tax (Appeal) no.2438 of 2012
Date of Judgement/Order : 21/10/2015
Related Assessment Year :
Courts : All ITAT (14951) ITAT Delhi (3705)
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Revenue cannot file appeal against voluntarily decision of AO/TPO

Case Name : Trend Micro India Pvt. Ltd. Vs. DCIT (ITAT Delhi)
Appeal Number : ITA No. 1585/Del/2015
Date of Judgement/Order : 20/11/2015
Related Assessment Year : 2010-11
Courts : All ITAT (14951) ITAT Delhi (3705)
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Re-opening being exceptional power, revenue to comply pre-requisite condition of ‘reasons’ strictly

Case Name : Muller & Philpps (India) Ltd Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A No. 5926/Mum/2009
Date of Judgement/Order : 28/10/2015
Related Assessment Year : 2001-02
Courts : All ITAT (14951) ITAT Mumbai (3583)
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It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)

Case Name : Riviera Home Furnishing Vs Addl. Commissioner of Income Tax (Delhi High Court)
Appeal Number : ITA 459/2015
Date of Judgement/Order : 19/11/2015
Related Assessment Year : 2008-09
Courts : All High Courts (13948) Delhi High Court (3376)
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