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Transactions entered by broker on behalf of principals cannot be added in his income

Case Name : Sri. T. Jayachandran Vs Deputy Commissioner of Income Tax (Madras High Court)
Appeal Number : T.C. (A) Nos. 366 To 368 Of 2005
Date of Judgement/Order : 29/10/2012
Related Assessment Year :
Courts : All High Courts (13954) Madras High Court (1763)
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To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law

Case Name : Dy. Commissioner of Income Tax Vs M/s Ahlcon India Pvt. Ltd. (ITAT Delhi)
Appeal Number : I.T.A. No. 1924/Del/2011
Date of Judgement/Order : 19/10/2012
Related Assessment Year : 2008- 09
Courts : All ITAT (14953) ITAT Delhi (3706)
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Depreciation not allowable if Assessee is not the owner of the Asset either wholly or partly

Case Name : Dharti Dredgers & Infrastructure Ltd. Vs Assistant Commissioner of Income-tax (ITAT Hyderabad)
Appeal Number : Income Tax Appeal Nos. 566 & 872 (Hyd.) of 2012
Date of Judgement/Order : 21/01/2013
Related Assessment Year : 2008-09
Courts : All ITAT (14953) ITAT Hyderabad (630)
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Cost of lease-hold land can’t be taken as NIL as same is not covered by sec. 55(2)(a)

Case Name : M/s. Natraj Vs DCIT (ITAT Ahmedabad)
Appeal Number : IT Appeal No. 3063 (AHD.) Of 2010
Date of Judgement/Order : 04/01/2013
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary

Case Name : Lakshminarain Bhadani Vs Commissioner of Income-tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 23 Of 1950
Date of Judgement/Order : 11/09/1951
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Application for registration u/s. 12A once rejected cannot be restored

Case Name : M/s. Kadakkal Educational Trust Vs Commissioner of Income Tax (Kerala High Court)
Appeal Number : WP (C) No. 12755 Of 2012
Date of Judgement/Order : 05/12/2012
Related Assessment Year :
Courts : All High Courts (13954) Kerala High Court (909)
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Certificate U/s. 197(1) for lower deduction cannot have retrospective effect

Case Name : Essar Oil Ltd. Vs Income Tax Officer (Gujarat High Court)
Appeal Number : Tax Appeal No. 33 Of 2000
Date of Judgement/Order : 03/09/2012
Related Assessment Year :
Courts : All High Courts (13954) Gujarat High Court (1140)
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ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant

Case Name : Director of Income Tax Vs Vishwa Jagriti Mission (Delhi High Court)
Appeal Number : C.M. Appl. No. 15650 of 2012
Date of Judgement/Order : 21/12/2012
Related Assessment Year :
Courts : All High Courts (13954) Delhi High Court (3377)
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TPO can’t include functionally different Companies in comparables for transfer pricing adjustment

Case Name : M/s Google India Pvt. Ltd. Vs The Dy. Commissioner of Income-tax (ITAT Bangalore)
Appeal Number : IT Appeal No. 1368 (BANG.) OF 2010
Date of Judgement/Order : 19/10/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Bangalore (1081)
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Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India

Case Name : Alankar Commercial Pvt. Ltd. Vs Assistant Commissioner of Income-tax (Supreme Court of India)
Appeal Number : Special Leave To Appeal (Civil) No. 17435 OF 1999
Date of Judgement/Order : 06/12/1999
Related Assessment Year :
Courts : Supreme Court of India (2373)

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