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If assessee merely acted as a conduit without any right in money, no addition can be made u/s 69A

Case Name : M/s Bhagwati Motors Vs ITO (ITAT Chandigarh)
Appeal Number : ITA No. 1084/CHD/2008
Date of Judgement/Order : 16/10/2015
Related Assessment Year : 2002 -03
Courts : All ITAT (14952) ITAT Chandigarh (315)
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Section 10B: Duty Drawback is not the income derived from undertaking

Case Name : Assistant Commissioner of Income Tax Vs Smt. Ranjana Johari (ITAT Jaipur)
Appeal Number : ITA No. 763/JP/2012
Date of Judgement/Order : 15/10/2015
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Jaipur (448)
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AO cannot reject entire books of accounts on insignificant defects having minuscule impact on profit

Case Name : The ACIT Vs Garden Silk Mills Ltd. (ITAT Ahmedabad)
Appeal Number : Income Tax (Appeal) Nos. 720 of 2009
Date of Judgement/Order : 15/10/2015
Related Assessment Year : 2005-06
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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Entire law on whether reopening of assessment in the absence of "fresh tangible material" is permissible reviewed

Case Name : Motilal R. Todi Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 2910/Mum/2013
Date of Judgement/Order : 22/09/2015
Related Assessment Year : 2006-07
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Second proviso to sec.40(a)(ia) of the IT Act is curative and it has retrospective effect w.e.f. 1st April, 2005

Case Name : Income Tax Officer Vs Shri Bimal Biswas (ITAT Kolkata)
Appeal Number : Income Tax Appeal No. 1853/Kol/2012
Date of Judgement/Order : 11/06/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Kolkata (1035)
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Loss on securities held for trading and classified as available for sale under RBI guidelines is business loss

Case Name : ACIT Vs The Mehsana Urban Co-op. Bank Ltd. (ITAT Ahmedabad)
Appeal Number : Income Tax (Appeal) No. 2703 of 2011
Date of Judgement/Order : 14/10/2015
Related Assessment Year : 2008-09
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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Assessment U/s. 153A is Valid if Income been disclosed after Search and cannot be said to be without jurisdiction

Case Name : ACIT Vs Shri. P. Murugesan (ITAT Chennai)
Appeal Number : Appeal No. ITA 2036 & 2037/Mds/2013
Date of Judgement/Order : 14/10/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Chennai (858)
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S. 254 Tribunal can consider the plea not raised before CIT (A)

Case Name : Fast Booking (I) Pvt. Ltd. Vs DCIT (Delhi High Court)
Appeal Number : ITA 334/2015
Date of Judgement/Order : 02/09/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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No TDS liability arise on mere passing of book entry which gets reversed subsequently

Case Name : Director of Income Tax Vs M/s Ericsson Communications Ltd. (Delhi High Court)
Appeal Number : Income Tax (Appeal) No. 106/2002
Date of Judgement/Order : 04/09/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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Reassement based on point considered during original assessment not permissible

Case Name : M/s Swarovski India Pvt. Ltd. Vs DCIT (Delhi High Court)
Appeal Number : W.P. (C) 1772/2014 & CM 3695/2014
Date of Judgement/Order : 29/09/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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