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Addition on account of ‘notional interest’ on loan given by assessee not justified

Case Name : M/s Shivnandan Buildcon Pvt. Ltd. Vs CIT (Delhi High Court)
Appeal Number : W.P.(C) 6265/2013
Date of Judgement/Order : 30/04/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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In absence or Provisions in Income Tax addition for Notional Interest not justified

Case Name : B And A Plantations And Industries Ltd Vs Commissioner of Income-Tax (Guwahati High Court)
Appeal Number : (2000) 242 ITR 022 (Gau)
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13951) Guwahati High Court (119)
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Consideration bifurcated for negative covenants in share purchase agreement is not chargeable to tax

Case Name : CIT Vs Smt. Usha Saboo & Others (Punjab & Haryana High Court)
Appeal Number : Income tax (Appeal) no. 557 of 2006, 262-264, 351-353 of 2010
Date of Judgement/Order : 15/05/2015
Related Assessment Year :
Courts : All High Courts (13951) Punjab and Haryana HC (457)
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Reopening based on mere information received from Income Tax Investigation Wing not valid

Case Name : M/s. PCI Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA Nos. 5936/Del/2012
Date of Judgement/Order : 05/05/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Delhi (3705)
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Exemption cannot be denied merely for claim under wrong section

Case Name : M/s. Annam Software Pvt. Ltd. Vs Commissioner of Income-Tax (ITAT Chennai)
Appeal Number :  I.T.A. No . 2929/Mds/2014
Date of Judgement/Order : 15/05/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Chennai (858)
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MAT provisions in s. 115JB do not apply to foreign companies

Case Name : The Bank of Tokyo-Mitsubishi UFJ Ltd Vs ADIT (ITAT Delhi)
Appeal Number : ITA Nos. 5364/Del/2010 and 5104/Del/2011
Date of Judgement/Order : 19/09/2014
Related Assessment Year :
Courts : All ITAT (14952) ITAT Delhi (3705)
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Pooran Mal vs. Director of Inspection (Investigation), Income Tax (1974) 93 ITR 505 (SC)

Case Name : Pooran Mal Etc. Vs Director of Inspection (Investigation) Of Income-Tax (Supreme Court of India)
Appeal Number : 1974 AIR 348, 1974 SCR (2) 704, 1974 SCC (1) 345
Date of Judgement/Order : 14/12/1973
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Depreciation allowable for suspended period of business for reasons not attributable to Assessee

Case Name : M/s Budge Budge Company Ltd Vs CIT (Calcutta High Court)
Appeal Number : I.T.A No 175 of 2005
Date of Judgement/Order : 13/05/2015
Related Assessment Year :
Courts : All High Courts (13951) Calcutta High Court (841)
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Mere Frequency of transactions in shares did not determine nature of transaction

Case Name : CIT (Kolkata) Vs Merlin Holding Private Limited (Calcutta High Court)
Appeal Number : ITA No 101 of 2011
Date of Judgement/Order : 12/05/2015
Related Assessment Year :
Courts : All High Courts (13951) Calcutta High Court (841)
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Penalty imposed not sustainable if Quantum Assessment itself quashed

Case Name : ITO Vs Shri Anilkumar G. Darji (ITAT Ahmedabad)
Appeal Number : ITA No. 3042/Ahd/2016 & 3043/Ahd/2016
Date of Judgement/Order : 10/05/2018
Related Assessment Year : 2007-08 & 2008-09
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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