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If ‘business income’ not taxable due to absence of PE in India, it cannot be taxed as ‘other income’

Case Name : P.T. McKinsey Indonesia Vs Deputy Director of Income-tax (International Taxation) (ITAT Mumbai)
Appeal Number : IT Appeal No. 7625 (MUM) OF 2010
Date of Judgement/Order : 16/01/2013
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No restriction in considering companies with either abnormal profits / losses as comparable to tested party, as long as they are functionally comparable

Case Name : Trilogy E-Business Software India (P.) Ltd. Vs Deputy Commissioner of Income-tax (ITAT Bangalore)
Appeal Number : IT Appeal No. 1054 (BANG.) OF 2011
Date of Judgement/Order : 23/11/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Bangalore (1081)
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S.32 Depreciation allowable on goodwill paid for Purchase of clientele base of sub-broker

Case Name : M/s. India Capital Markets P. Ltd. Vs. DCIT (ITAT Mumbai)
Appeal Number : IT Appeal No. 2948 (Mum.) of 2010
Date of Judgement/Order : 12/12/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No TDs u/s. 194C if contract is for hiring of Lorries only and not for carriage of goods

Case Name : Deputy Commissioner of Income-tax Vs Reez Karakkattil Raghavan (ITAT Cochin)
Appeal Number : IT Appeal No. 312 (Coch.) of 2011
Date of Judgement/Order : 16/11/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Cochin (146)
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Block Assessment not sustainable if Notice u/s. 143(2) issued after expiry of prescribed period

Case Name : Sanjeev R. Arora Vs Assistant Commissioner of Income-tax (ITAT Mumbai)
Appeal Number : IT(SS) Appeal NoS. 103 & 110 (Mum.) of 2004
Date of Judgement/Order : 25/07/2012
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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S. 176(3A) Amount received after discontinuance of business, whole of receipt required to be added in total income

Case Name : Commissioner of Income-tax Vs R.M. Singh (Jharkhand High Court)
Appeal Number : T.A. NO. 40 OF 2000
Date of Judgement/Order : 31/10/2012
Related Assessment Year :
Courts : All High Courts (13954)
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Date from which interest payable, if assessee himself submits revised return of self-assessment of his income u/s. 140A?

Case Name : Commissioner of Income-tax, Ranchi Vs Misrilal Jain (Jharkhand High Court)
Appeal Number : Tax Appeal No. 8 OF 2002
Date of Judgement/Order : 07/11/2012
Related Assessment Year :
Courts : All High Courts (13954)
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Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of

Case Name : Commissioner of Income-tax Vs M.K.K.R. Muthukaruppan Chettiar (Supreme Court of India)
Appeal Number : Civil Appeal No. 1664 And 1665 OF 1968
Date of Judgement/Order : 06/10/1969
Related Assessment Year :
Courts : Supreme Court of India (2373)
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S. 92C(4) Deduction under Chapter VI-A cannot be allowed on additions made as per TPO’s order

Case Name : Assistant Commissioner of Income-tax Vs Bechtel India (P.) Ltd. (ITAT Delhi)
Appeal Number : IT Appeal No. 4338, 4339 & 4573 (DELHI) OF 2011
Date of Judgement/Order : 21/12/2012
Related Assessment Year : 2004-05 AND 2005-06
Courts : All ITAT (14953) ITAT Delhi (3706)
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HC condones delay in appeal filing due to negligence of assessee’s lawyer

Case Name : Mukesh Jesangbhai Patel Vs Income-tax Officer (Gujarat High Court)
Appeal Number : Tax Appeal No. 372 TO 374 OF 2011
Date of Judgement/Order : 16/08/2012
Related Assessment Year :
Courts : All High Courts (13954) Gujarat High Court (1140)
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