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S. 10(13A) ‘Salary’ does not include bonus for Calculation of HRA

Case Name : Commissioner Of Income-Tax Vs B. Ghosal (Kerala High Court)
Appeal Number : Equivalent citations: 1980 125 ITR 744 Ker
Date of Judgement/Order : 27/02/1980
Related Assessment Year :
Courts : All High Courts (13951) Kerala High Court (909)

Even in a composite contract, off-shore profits cannot be assessed by dept. without showing its attribution to PE

Case Name : Samsung Heavy Industries Co. Ltd. Vs The Director of Income-tax -1 (Uttarakhand High Court at Nainital)
Appeal Number : Income Tax Appeal No. 01 of 2012
Date of Judgement/Order : 27/12/2013
Related Assessment Year :
Courts : All High Courts (13951) Uttarakhand High Court (67)
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Once the TDS deducted, credit of the same to be given to assessees, irrespective of year to which it relates

Case Name : Sadbhav Engineering Ltd. Vs Dy. CIT (ITAT Ahemdabad)
Appeal Number : ITA Nos. 610/Ahd/2008, 1834&2054/Ahd/2009, 1835&2055/Ahd/2009 and 2053/Ahd/2009
Date of Judgement/Order : 19/12/2013
Related Assessment Year : 2005-06, 2006-07, 2007-08 & 2005-06
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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S. 80IA Option of choosing initial assessment year – ITAT distinguishes special bench judgment in case of Gold Mine Shares

Case Name : Sadbhav Engineering Ltd. Vs Dy. CIT (ITAT Ahemdabad)
Appeal Number : ITA Nos. 610/Ahd/2008, 1834 & 2054/Ahd/2009, 1835&2055/Ahd/2009 and 2053/Ahd/2009
Date of Judgement/Order : 19/12/2013
Related Assessment Year : 2005- 06, 2006- 07, 2007- 08 & 2005- 06
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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S. 40A(2)(b) Loan taken from relatives cannot be compared with bank loan

Case Name : ACIT Vs. M/s. Raj Steel Industries (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 2245/AHD./2010
Date of Judgement/Order : 11/02/2011
Related Assessment Year : 2007- 2008
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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S. 40A(3) No disallowance for cash payments made to ‘Broker’ who makes cash payments on behalf of the assessee

Case Name : ACIT Vs. Gyanchand Gandhi HUF (ITAT Ahemdabad)
Appeal Number : IT(SS)A Nos. 41 to 44, 111 to 114/Ahd/2013
Date of Judgement/Order : 29/10/2013
Related Assessment Year : 2007- 08 to 2010- 11
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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S. 40A(2)(b) Interest on loan @ 12% paid to related party can’t be considered as excessive

Case Name : DCIT Vs. M/s. Sarjan Realities Ltd. (ITAT Ahmedabad)
Appeal Number : ITA No. 2579/Ahd/2012
Date of Judgement/Order : 15/11/2013
Related Assessment Year : 2009- 2010
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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Denial of Registration u/s 12A for mere unsubstantial activities not justified

Case Name : Commissioner of Income Tax Vs Satvara Education Foundation (Gujarat High Court at Ahmedabad)
Appeal Number : Tax Appeal No. 907 of 2013
Date of Judgement/Order : 11/11/2013
Related Assessment Year :
Courts : All High Courts (13951) Gujarat High Court (1140)
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S. 40A(2)(b) Interest on unsecured loan from relatives @ 18% is reasonable

Case Name : Vipul Y. Mehta Vs. ACIT (ITAT Ahmedabad)
Appeal Number : ITA. No. 869/Ahd/2010
Date of Judgement/Order : 09/07/2010
Related Assessment Year : 2007- 2008
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income

Case Name : Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. The ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 8006/M/2010
Date of Judgement/Order : 06/12/2013
Related Assessment Year : 2007- 08
Courts : All ITAT (14952) ITAT Mumbai (3584)
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