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Section 14A – No disallowance when no expenditure on tax free income

Case Name : Justice Sam P. Bharucha Vs Additional Commissioner of Income-tax-11(3), Mumbai (ITAT Mumbai)
Appeal Number : IT Appeal No. 3889 (MUM.) OF 2011
Date of Judgement/Order : 25/07/2012
Related Assessment Year : 2008-09
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No Sec. 54 deduction on Acquisition of Perpetual Tenancy Right

Case Name : Yogesh Sunderlal Shah Vs Assistant Commissioner of Income-tax 24(1) (ITAT Mumbai)
Appeal Number : IT Appeal No. 1876 (Mum.) of 2012
Date of Judgement/Order : 21/09/2012
Related Assessment Year : 2008-09
Courts : All ITAT (14953) ITAT Mumbai (3584)
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S.133A – ITO has no power to examine any person on oath

Case Name : Commissioner of Income-tax, Salem Vs S. Khader Khan Son (Supreme Court of India)
Appeal Number : Appeal (Civil) Nos. 13224 of 2008 & 6747 of 2012†
Date of Judgement/Order : 20/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Addition to Income on the basis of mere presumption, not sustainable

Case Name : S.H.A.M.K. International (P.) Ltd. Vs Income-tax Officer 9(3)(1), Mumbai (ITAT Mumbai)
Appeal Number : IT Appeal Nos. 6756 to 6758 (Mum.) of 2008 & 407 (Mum.) of 2009
Date of Judgement/Order : 10/08/2012
Related Assessment Year : 2000-01 to 2002-03 & 2005-06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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If income does not result at all, there cannot be a tax

Case Name : Chemosyn Ltd. Vs ssistant Commissioner of Income-tax, 8(3)(OSD) (ITAT Mumbai)
Appeal Number : IT Appeal No. 6382 (MUM.) OF 2011
Date of Judgement/Order : 07/09/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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R&D expenditure which is approved by DSIR only would be eligible for weighted deduction

Case Name : M/s Electronics Corpn. of India Ltd. Vs Asst. Commissioner of Income-tax (ITAT Hyderabad)
Appeal Number : ITA No. 1106/Hyd/2011
Date of Judgement/Order : 25/09/2012
Related Assessment Year : 200708
Courts : All ITAT (14953) ITAT Hyderabad (630)
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AO should consider document provided by forest authority for determining FMV of trees as on 1-4-1981

Case Name : Tata Coffee Ltd. Vs Joint Commissioner of Income-tax, Special Range-2, Bangalore (Karnataka High Court)
Appeal Number : IT Appeal No. 57 & 1092 OF 2006 and 396 OF 2007
Date of Judgement/Order : 24/09/2012
Related Assessment Year :
Courts : All High Courts (13955) Karnataka High Court (635)
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Commission to partner not authorised by partnership deed is not deductible

Case Name : Dr. Bidari Ashwini Hospital Vs Income-tax Officer, Ward-1, Bijapur (Karnataka High Court)
Appeal Number : IT Appeal No. 869 TO 872 OF 2008
Date of Judgement/Order : 24/09/2012
Related Assessment Year :
Courts : All High Courts (13955) Karnataka High Court (635)
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Net wealth not to include forfeited assets despite pendency of appeal on valuation date

Case Name : Wealth Tax Officer Vs Lallubhai Jogibhai Patel (Gujarat High Court)
Appeal Number : Tax Appeal No. 179, 180 & 182 OF 2000
Date of Judgement/Order : 04/09/2012
Related Assessment Year :
Courts : All High Courts (13955) Gujarat High Court (1140)
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Section 54F deduction if construction not completed but amount invested?

Case Name : Smt. Usha Vaid Vs Income-tax Officer, Dasuaya (ITAT Amritsar)
Appeal Number : IT Appeal No. 98 (Asr.) of 2011
Date of Judgement/Order : 27/07/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Amritsar (160)
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