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No tax deductible on Income Paid to non Resident Company if same not taxable in its hands in India

Case Name : Dresser Rand India (P.) Ltd. Vs Deputy Commissioner of Income-tax (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 3257 & 3509 (MUM.) of 2008
Date of Judgement/Order : 31/07/2012
Related Assessment Year : 2004-05
Courts : All ITAT (14953) ITAT Mumbai (3584)
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‘Force of attraction rule’ to tax income not directly connected to PE in India – ITAT

Case Name : Linklaters & Paines Vs Income-tax Officer, (International Taxation) (ITAT Mumbai)
Appeal Number : IT Appeal No. 2896 & 5085 (MUM.) OF 2003
Date of Judgement/Order : 19/12/2012
Related Assessment Year : 1995-9
Courts : All ITAT (14953) ITAT Mumbai (3584)

Without sufficient cause delay of 902 days in filing appeal cannot be condoned

Case Name : Shree Balaji Woollen Mills Vs Assistant Commissioner of Income-tax (ITAT Delhi)
Appeal Number : IT Appeal Nos. 1238 & 1239 (DELHI) of 2011
Date of Judgement/Order : 26/11/2012
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Delhi (3706)
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Amount Paid to Non Resident for ‘film shooting services’ is it ‘fees for technical services’?

Case Name : Deputy Director of Income Tax (International Taxation) Vs Reuters Television Ltd. (ITAT Mumbai)
Appeal Number : IT Appeal No. 4034 (MUM.) of 2005
Date of Judgement/Order : 30/10/2012
Related Assessment Year : 2001-02
Courts : All ITAT (14953) ITAT Mumbai (3584)
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If tax expense part of ‘power tariff’, S.80-IA deduction cannot call for its exclusion

Case Name : Neyveli Lignite Corpn. Ltd. Vs Assistant Commissioner of Income Tax (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 1317 of 2005
Date of Judgement/Order : 16/07/2012
Related Assessment Year :
Courts : All High Courts (13955) Madras High Court (1763)
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Client coordination fees cannot be termed as royalty

Case Name : Deputy Director of Income-tax (IT) Vs Euro RSCG Worldwide Inc. (ITAT Mumbai)
Appeal Number : IT Appeal No. 7094 (Mum.) of 2010
Date of Judgement/Order : 27/11/2012
Related Assessment Year : 2010-11
Courts : All ITAT (14953) ITAT Mumbai (3584)
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54EC limit of Rs. 50L applies to financial year not to transaction

Case Name : Shri Vivek Jairazbhoy Vs Dy. Commissioner of Income Tax (ITAT Bangalore)
Appeal Number : I.T.A. No.236/Bang/2012
Date of Judgement/Order : 14/12/2012
Related Assessment Year : 2008-09
Courts : All ITAT (14953) ITAT Bangalore (1081)
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Tax Payment allowable on payment basis irrespective of year of accrual

Case Name : Commissioner of Income Tax Vs Maruti Suzuki India Ltd. (Delhi High Court)
Appeal Number : IT Appeal Nos. 903, 993 & 1029 of 2011
Date of Judgement/Order : 14/12/2012
Related Assessment Year :
Courts : All High Courts (13955) Delhi High Court (3377)
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Expenditure to set-up a new line of business is capital expenditure

Case Name : Gujarat Mineral Dev. Corpn. Ltd. Vs Assistant Commissioner of Income-tax (ITAT Ahmedabad)
Appeal Number : IT Appeal Nos. 128, 186 & 402 (Ahd.) of 2005
Date of Judgement/Order : 25/05/2012
Related Assessment Year : 2000-01 to 2002-03
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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For reopening there must be ‘tangible material, bearing a ‘live link with formation of belief’

Case Name : Moser Baer India Limited Vs Deputy Commissioner of Income Tax & ORS (Delhi High Court)
Appeal Number : WP(C) 7677/2011
Date of Judgement/Order : 06/12/2012
Related Assessment Year :
Courts : All High Courts (13955) Delhi High Court (3377)
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