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S. 194H TDS not deductible on Sub-Brokerage on buying / selling of units of mutual funds

Case Name : Dy. Commissioner of Income- tax – 2(3) Vs. M/s S.J. Investment Agencies P. Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 8317 & 8322 (Mum.) of 2010
Date of Judgement/Order : 2005-06 & 2007-08
Related Assessment Year :
Courts : All ITAT (14952) ITAT Mumbai (3584)
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‘Royalty’ income taxable on receipt basis under India-USA treaty

Case Name : Johnson & Johnson Vs Assistant Director of Income-tax (International Taxation -3) (1) (ITAT Mumbai)
Appeal Number : IT Appeal No. 7865 (Mum.) of 2010
Date of Judgement/Order : 01/02/2013
Related Assessment Year : 2004-05
Courts : All ITAT (14952) ITAT Mumbai (3584)
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No addition based on rough document seized during search if explained satisfactorily

Case Name : Commissioner of Income-tax Vs Sunita Makhija (Bombay High Court)
Appeal Number : IT Appeal NO. 1026 OF 2010
Date of Judgement/Order : 24/07/2012
Related Assessment Year :
Courts : All High Courts (13952) Bombay High Court (1882)
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Unless specifically mentioned in treaty withholding tax rate not to include cess and surcharge

Case Name : Income-tax Officer (International Taxation)-II Vs M Far Hotels Ltd. (ITAT Cochine)
Appeal Number : 2003-04 TO 2008-09
Date of Judgement/Order : 30/11/2012
Related Assessment Year :
Courts : All ITAT (14952) ITAT Cochin (146)

S. 10(38) Sale of land through sale of shares by company holding only land is valid

Case Name : M/s Bhoruka Engineering Inds. Ltd Vs The Deputy Commissioner of Income Tax (Karnatka High Court)
Appeal Number : ITA 120/2011
Date of Judgement/Order : 09/04/2013
Related Assessment Year :
Courts : All High Courts (13952) Karnataka High Court (635)
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No penalty for wrong claim of depreciation , if claim was bona fide

Case Name : Kamal Sood Vs Deputy Commissioner of Income-tax (ITAT Amritsar)
Appeal Number : IT Appeal No. 92 (ASR.) OF 2012
Date of Judgement/Order : 28/08/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14952) ITAT Amritsar (160)
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Reopening under compulsion of audit party withput AO’s Independent Opinion not valid

Case Name : Vijay Rameshbhai Gupta Vs Assistant Commissioner of Income-tax (Gujarat High Court)
Appeal Number : SPecial Civil Application No. 17207 of 2012
Date of Judgement/Order : 04/03/2013
Related Assessment Year :
Courts : All High Courts (13952) Gujarat High Court (1140)
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TPO can take domestic unrelated parties as comparables if Assessee having similar transactions with them

Case Name : Kansai Nerolac Paints Ltd. Vs Deputy Commissioner of Income-tax (ITAT Mumbai)
Appeal Number : IT Appeal No. 3858 (Mum.) of 2006
Date of Judgement/Order : 24/01/2013
Related Assessment Year : 2002-03
Courts : All ITAT (14952) ITAT Mumbai (3584)
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No capital gain tax on revaluation of assets on conversion of firm into private limited company

Case Name : Income-tax Officer Vs Alta Inter-chem Industries (ITAT Ahmedabad)
Appeal Number : IT Appeal No. 223 (AHD.) OF 2012
Date of Judgement/Order : 09/10/2012
Related Assessment Year : 2008-09
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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Cancellation of Trust Registration not valid for mere carrying of commercial activities

Case Name : Kodava Samaja Vs Director of Income-tax (Exemption) (ITAT Bangalore)
Appeal Number : IT Appeal NO. 200 (BANG.) of 2012
Date of Judgement/Order : 08/02/2013
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Bangalore (1081)
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