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Income from solitary sale of shares is not business income

Case Name : Commissioner of Income-tax, Central Circle Vs Nadatur Holdings and Investments (P.) Ltd. (Karnataka High Court)
Appeal Number : IT Appal No. 400 OF 2006
Date of Judgement/Order : 23/08/2012
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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AAR recommends reconsideration of RST’s ruling on availability of relief u/s. 47(iv)

Case Name : Re. Armstrong World Industries Mauritius Multiconsult Ltd. (AAR Delhi)
Appeal Number : A.A.R. No. 1044 of 2011
Date of Judgement/Order : 22/08/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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ITAT should rule on appropriatness of existing material before remanding matter back to AO

Case Name : Mitsui O.S.K. Lines Maritime (India) (P.) Ltd. Vs Deputy Commissioner of Income-tax-8(2), Mumbai (Bombay High Court)
Appeal Number : IT Appeal No. 426 OF 2012
Date of Judgement/Order : 17/07/2012
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Know-how expense for a particular customer is revenue expenditure

Case Name : Commissioner of Income-tax, Chennai Vs TTG Industries Ltd. (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 1274 of 2005
Date of Judgement/Order : 08/06/2012
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)
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No capital gain on indirect transfer of Indian shares if no consideration accrued to transferor

Case Name : Re. Credit Suisse (International) Holding AG (AAR Delhi)
Appeal Number : A.A.R. No. 956 of 2010
Date of Judgement/Order : 22/08/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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Income taxable under both FTS and PE would be taxable as FTS – AAR

Case Name : Re. C.A.T. Geondata GmbH (AAR Delhi)
Appeal Number : AAR No. 1119 of 2011
Date of Judgement/Order : 31/07/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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CIT(A) has no power to restore matter to file of A.O. for re-consideration

Case Name : ITO Vs Late Shri Shyam Sunder Chopra (ITAT Delhi)
Appeal Number : ITA No.5507/Del./2011
Date of Judgement/Order : 02/08/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Section 147 cannot be invoked for amendment with retrospective effect

Case Name : DCIT Vs. M/s Orient Clothing Co. Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No.3128/Del./2010
Date of Judgement/Order : 01/08/2012
Related Assessment Year : 2001-02
Courts : All ITAT (14953) ITAT Delhi (3706)
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No condonation of delay, if there is negligence & inaction

Case Name : Punjab Heritage & Tourism Promotion Board Vs Income-tax Officer, Ward 4(3), Chandigarh (ITAT Chandigarh)
Appeal Number : IT Appeal Nos. 257, 258, 1094 & 1095 (Chd.) of 2011
Date of Judgement/Order : 22/08/2012
Related Assessment Year : 2007-08 & 2008-09
Courts : All ITAT (14953) ITAT Chandigarh (315)
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An entity established with new set of employees & Capital cannot be said restructured entity

Case Name : Commissioner of Income Tax-I Vs. M/s Sagun Gems Pvt. Ltd. (Rajasthan High Court)
Appeal Number : IT Appeal No. 210 of 2012
Date of Judgement/Order : 22/08/2012
Related Assessment Year :
Courts : All High Courts (13956) Rajasthan High Court (378)
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