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No exemption u/s 10(23C) if institution exists apparently for philanthropic purpose and in reality for profits

Case Name : M/s Yash Society Vs Chief Commissioner of Income Tax (Bombay High Court)
Appeal Number : Writ Petition No. 2565 of 2010
Date of Judgement/Order : 12/03/2015
Related Assessment Year :
Courts : All High Courts (13951)
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Hire Purchase Installments received to be taken as income by allowing corresponding expenditure as deduction

Case Name : M/s. Punjab Urban Planning and Development Authority Vs The Addl. CIT (ITAT Chandigarh)
Appeal Number : Income Tax Appeal No. 1098/Chd/2014
Date of Judgement/Order : 16/06/2015
Related Assessment Year : 2011-12
Courts : All ITAT (14952) ITAT Chandigarh (315)
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No TDS u/s 194C for payments of reimbursement of expenses

Case Name : Surinder Kumar Vs ACIT (ITAT Delhi)
Appeal Number : Income Tax Appeal No. 467/DEL/2011 & 2222/DEL/2012
Date of Judgement/Order : 16/06/2015
Related Assessment Year : 2007-08 & 2009-10
Courts : All ITAT (14952) ITAT Delhi (3705)
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Deduction for PF and ESI contribution cannot be disallowed if paid before due date of filing return

Case Name : ITO Vs. M/s. M.L. Outsourcing P. Ltd. (ITAT Delhi)
Appeal Number : Income Tax Appeal No. 6292/Del./2013
Date of Judgement/Order : 17/06/2015
Related Assessment Year : 2010-11
Courts : All ITAT (14952) ITAT Delhi (3705)
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Mere fact that an entity makes extremely high profits/losses does not lead to its exclusion from list of comparables for ALP determination

Case Name : Chryscapital Investment Advisors (India) Pvt. Ltd. Vs DCIT (Delhi High Court)
Appeal Number : Income Tax Appeal No. 417/2014
Date of Judgement/Order : 27/04/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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Recovery of expenses beyond normal period was in the nature of deemed loan in the hands of AEs and require TP adjustment

Case Name : Tecnimont ICB House Vs DCIT (ITAT Mumbai)
Appeal Number : Income Tax Appeal No. 487/Mum/2014
Date of Judgement/Order : 08/07/2015
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Small fraction of day stayed in India cannot be counted as one complete day of stay in India

Case Name : Shri Sharad Mishra Vs ITO (ITAT Lucknow)
Appeal Number : IT Appeal No.-599 of 2012
Date of Judgement/Order : 12/06/2015
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Lucknow (120)
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Payment for use of copyright though not registered is allowable expenditure

Case Name : Principal CIT Vs M/s Mobisoft Tele Solutions Pvt. Ltd. (Punjab & Haryana High Court)
Appeal Number : Income tax (Appeal) no. 193, 194 & 197 of 2015
Date of Judgement/Order : 07/08/2015
Related Assessment Year :
Courts : All High Courts (13951) Punjab and Haryana HC (457)
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Onus to prove that debts are irrecoverable gets satisfied, once bad debts w/off in books of accounts

Case Name : M/s Indu Nissan Oxo Chemical Inds. Ltd. Vs DCIT (ITAT Ahmedabad)
Appeal Number : Income tax (Appeal) Nos. 4518 of 2003, 1407 of 2007 and 2282 of 2012
Date of Judgement/Order : 07/08/2015
Related Assessment Year : 2000-01
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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If payment is for variety of services & use of land is minor, Payment cannot be treated as rent –SC

Case Name : Japan Airlines Co. Ltd Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal No. 9875 of 2003
Date of Judgement/Order : 04/08/2015
Related Assessment Year : 1998-1999
Courts : Supreme Court of India (2373)
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