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Disallowance U/s. 40A(2) is not required to be made for TP adjustments

Case Name : M/s. Toyota Kirloskar Motors (P.) Ltd. Vs Asst. Commissioner of Income Tax (ITAT Bangalore)
Appeal Number : I.T.A. No. 828 /Bang/2010
Date of Judgement/Order : 22/11/2012
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Bangalore (1081)
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In the absence of finding by AO Regarding Mis-statement / Non Disclosure, penalty order not justified

Case Name : Mastek Ltd. Vs The Deputy Commissioner of Income Tax (ITAT Ahmedabad)
Appeal Number : I.T. A. No. 2050/AHD/2008
Date of Judgement/Order : 19/10/2012
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Whether assessee’s failure to get its accounts audited on ground that its entire income was exempt constitutes a reasonable cause?

Case Name : Cane Development Union Vs Asstt. Commissioner of Income-tax (ITAT Lucknow)
Appeal Number : IT Appeal No. 508 & 509 (LUCK.) OF 2011
Date of Judgement/Order : 19/09/2012
Related Assessment Year : 2006- 07 & 2007- 08
Courts : All ITAT (14953) ITAT Lucknow (120)
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No Tax payable by Canadian Company on fees for included services by virtue of article 12(5)(a) of DTAA

Case Name : Dy. Commissioner of Income-tax Vs M/s Dodsal Pvt. Ltd. (ITAT Mumbai)
Appeal Number : I.T.A. No. 2624/Mum/2006
Date of Judgement/Order : 29/08/2012
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Dutch Company not eligible for benefits under India-Netherlands treaty, if it charters a ship from a company domiciled in Iran

Case Name : M/s Marine Links Shipping Agencies Vs The Assistant Director of Income Tax (ITAT Bangalore)
Appeal Number : ITA No. 184/Bang/2011
Date of Judgement/Order : 12/07/2012
Related Assessment Year : 2009- 10
Courts : All ITAT (14953) ITAT Bangalore (1081)
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S. 10B Set-off of eligible unit’s loss against income of non-eligible unit during tax holiday period cannot be allowed

Case Name : Karle International Pvt. Ltd. Vs The Assistant Commissioner of Income Tax (ITAT Bangalore), ITA No. 381/Bang/2012
Appeal Number : 12/10/2012
Date of Judgement/Order : 2007- 08
Related Assessment Year :
Courts : All ITAT (14953) ITAT Bangalore (1081)
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Presumption as to validity of document wouldn’t discharge burden of proof cast on assessee U/s. 68, 69, 69A etc.

Case Name : Alliance Hotels Vs ACIT – 12(1) (ITAT Mumbai)
Appeal Number : ITA No. 4076/Mum/2011
Date of Judgement/Order : 26/12/2012
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Payment of Cash Salary Exceeding Rs. 20000 not allowable U/s. 40A(3)

Case Name : Rajasthan Telematics Ltd. Vs Assistant Commissioner of Income-tax (Rajasthan High Court)
Appeal Number : IT Appeal No. 100 OF 2012
Date of Judgement/Order : 04/01/2013
Related Assessment Year :
Courts : All High Courts (13954) Rajasthan High Court (378)
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As per AS -19 Advance for lease should be recognized proportionately over the period of lease

Case Name : The Commissioner of Income Tax-7 Vs M/s. Reliance Communication Infrastructure Ltd. (Bombay High Court)
Appeal Number : IT Appeal No. 4727 of 2010
Date of Judgement/Order : 22/10/2012
Related Assessment Year :
Courts : All High Courts (13954) Bombay High Court (1882)
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Income from chit fund to be recognized on ‘contract completion’ method

Case Name : Shriram Chits & Investments (P.) Ltd. Vs The Assistant Commissioner of Income Tax (Madras High Court)
Appeal Number : T.C.(A). NOs. 141 & 213 of 2004
Date of Judgement/Order : 30/08/2012
Related Assessment Year :
Courts : All High Courts (13954) Madras High Court (1763)
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