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Co-Operative Bank can claim deduction u/s. 80P on underwriting commission / interest income on PSEB / IDBI Bonds

Case Name : Commissioner of Income-tax, Jalandhar Vs Nawanshahar Central Co-op. Bank Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 5975 & 5976 OF 2004
Date of Judgement/Order : 30/08/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Interest on Share Application Money till allotment is taxable in hands of applicant

Case Name : Gujarat Power Corporation Ltd. Vs Income-tax Officer (Gujarat High Court)
Appeal Number : Tax Appeal No. 99 OF 2000
Date of Judgement/Order : 26/06/2012
Related Assessment Year :
Courts : All High Courts (13955) Gujarat High Court (1140)
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Interest under Section 234B/234C is mandatory even if not specified in Assessment Order – SC

Case Name : Karanvir Singh Gossal Vs Commissioner of Income-tax (Supreme Court of India)
Appeal Number : Civil Appeal No. 1937 OF 2007
Date of Judgement/Order : 06/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

‘Date of setting up of business’ of assessee is the date when one of the categories of its business starts

Case Name : Sardar Sarovar Narmada Nigam Ltd. Vs Assistant Commissioner of Income-tax, (ITAT Ahmedabad)
Appeal Number : IT APPEAL NO. 2654 (AHD.) OF 2004
Date of Judgement/Order : 07/09/2012
Related Assessment Year : 2001-02
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Section 80HH/80I – Assessee not statutorily obliged to maintain its accounts unit-wise

Case Name : Commissioner of Income-tax Vs Bongaigaon Refinery and Petrochemical Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 1679 OF 2004
Date of Judgement/Order : 05/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Section 54F exemption available even if investment made in joint name with wife

Case Name : ACIT, Cir. 43(1) Vs Shri Ashok Alexander (ITAT Delhi)
Appeal Number : ITA No. 4063/Del/11
Date of Judgement/Order : 24/08/2012
Related Assessment Year : 2004-05
Courts : All ITAT (14953) ITAT Delhi (3706)
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No TDS on Bulk Purchase Discount as it is not commission – SC

Case Name : Commissioner of Income Tax, Ahmedabad and Ors. Vs Ahmedabad Stamp Vendors Association (Supreme Court of India)
Appeal Number : Civil Appeal No. 10270 OF 2003
Date of Judgement/Order : 06/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Excise duty not to be included in closing stock valuation – SC

Case Name : Commissioner of Income Tax, Vs M/s. Dynavision Limited (Supreme Court of India)
Appeal Number : Civil Appeal No. 197 OF 2005
Date of Judgement/Order : 30/08/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Lumpsum Technical know-how Fees deductible u/s. 35AB not u/s. 37

Case Name : M/s. Drilcos (India) Pvt. Ltd. Vs Commissioner of Income Tax, Madras (Supreme Court of India)
Appeal Number : Civil Appeal No. 1400 OF 2005
Date of Judgement/Order : 06/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

Immunity under clause (2) of Expl. 5 to Sec 271(1)(c) available even if tax not paid by due date of ROI

Case Name : Assistant Commissioner of Income Tax Vs M/s. Gebilal Kanhaialal HUF (Supreme Court of India)
Appeal Number : Civil Appeal No. 636 OF 2005
Date of Judgement/Order : 04/09/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)

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