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Reassessment invalid on failure of AO to take note of information furnished during assessment

Case Name : Deputy Commissioner of Income-tax (LTU) Vs Hyundai Motor India Ltd. (ITAT Chennai)
Appeal Number : IT Appeal Nos. 1987 & 1988 (Mds.) of 2011
Date of Judgement/Order : 25/09/2012
Related Assessment Year : 2004-05 & 2005-06
Courts : All ITAT (14952) ITAT Chennai (858)
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Additions based merely on perceived general market conditions or notorious practices in trade circles untenable

Case Name : Commissioner of Income-tax Vs Discovery Estates (P.) Ltd. (Delhi High Court)
Appeal Number : IT Appeal No. 1089, 1090 & 1097 OF 2011
Date of Judgement/Order : 18/02/2013
Related Assessment Year :
Courts : All High Courts (13952) Delhi High Court (3377)
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Transaction which would otherwise may have been exempt u/s. 10(38) cannot be said to be involving ‘treaty shopping’

Case Name : Director of Income-tax (International Taxation), Delhi Vs Goodyear Tire & Rubber Company (Delhi High Court)
Appeal Number : W.P.(C) NO. 8295 of 2011
Date of Judgement/Order : 27/02/2013
Related Assessment Year :
Courts : All High Courts (13952) Delhi High Court (3377)
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Additional interest paid by Bank Assessee on some FDRs be allowed as deduction

Case Name : Indian Bank Vs Deputy Commissioner of Income-tax, Special Range-I (Madras High Court)
Appeal Number : T.C. (A) NO. 455 OF 2008
Date of Judgement/Order : 30/10/2012
Related Assessment Year :
Courts : All High Courts (13952) Madras High Court (1762)
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Transaction once accepted as genuine in assessment can’t be raised in reassessment proceedings

Case Name : Commissioner of Income-tax Vs Smt. Saroj Agarwal (Allahabad High Court)
Appeal Number : IT Appeal No. 242 of 2007
Date of Judgement/Order : 27/09/2012
Related Assessment Year :
Courts : All High Courts (13952) Allahabad High Court (800)
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Transaction with sister concerns at a comparatively low price not sufficient ground to reject Books

Case Name : Deputy Commissioner of Income-tax Vs Sphoorti Machine Tools (P.) Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal No. 928 (Bang.) of 2011
Date of Judgement/Order : 28/09/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Deduction u/s. 80-IB(10) not dependent on manner of profit distribution among AOP members

Case Name : Fortaleza Developers Vs Commissioner of Income-tax-15, Mumbai (ITAT Mumbai)
Appeal Number : IT Appeal No. 2648 (MUM.) OF 2012
Date of Judgement/Order : 12/10/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Assessee entitled to Interest on TDS paid as per AO’s direction of which refund was granted subsequently by Appellate Authorities

Case Name : NEO Sports Broadcast (P.) Ltd. Vs Deputy Director of Income-tax (International Taxation), Range 4(2), Mumbai
Appeal Number : (ITAT Mumbai)
Date of Judgement/Order : IT Appeal No. 7649 (MUM.) OF 2010
Related Assessment Year : 30/01/2013
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Post amendment in s. 28(va) Non-compete fee is liable to be taxed under business income

Case Name : Anurag Toshniwal Vs Deputy Commissioner of Income-tax - 1(3), Mumbai (ITAT Mumbai)
Appeal Number : IT Appeal No. 7032 & 7034 (MUM.) OF 2012
Date of Judgement/Order : 16/01/2013
Related Assessment Year : 2009-10
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Subscription to Tata Brand Equity contribution not liable to FBT in the absence of employer – employee relation

Case Name : Assistant Commissioner of Income-tax Vs Tata Consultancy Services Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal NO. 3457 (MUM.) OF 2011
Date of Judgement/Order : 22/09/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14952) ITAT Mumbai (3584)
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