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Commission paid to director was not in lieu of dividend and therefore allowed u/s.36(1)(ii)

Case Name : Hero Honda Finlease Ltd. Vs Addl. CIT (ITAT Delhi)
Appeal Number : ITA No. 4329/Del/2010
Date of Judgement/Order : 27/04/2012
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Delhi (3706)
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Additional Depreciation can not be denied on the ground that electricity is not an article or thing

Case Name : N.T.P.C. Limited Vs. Deputy Commissioner of I.T. (ITAT Delhi)
Appeal Number : ITA No. 1438/Del/2009
Date of Judgement/Order : 30/04/2012
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Delhi (3706)
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If non-resident agent operates outside country, no part of his income arises in India

Case Name : M/s. Armayesh Global Vs A.C.I.T.-12 (3) (ITAT Mumbai)
Appeal Number : ITA No. 8822/Mum/2010
Date of Judgement/Order : 04/05/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Contribution towards costs of research / for the use of process or formula is Royalty

Case Name : Re. A” Systems, The Netherlands (AAR Delhi)
Appeal Number : A.A.R. No. P of 2010
Date of Judgement/Order : 22/03/2012
Related Assessment Year :
Courts : Advance Rulings (3746)

Consideration for Grant of the use or consideration for right to use is Royalty

Case Name : Re. ThoughtBuzz Pvt. Ltd. (AAR Delhi)
Appeal Number : A.A.R. No. 1036 of 2010
Date of Judgement/Order : 07/04/2012
Related Assessment Year :
Courts : Advance Rulings (3746)

RPM most appropriate method for computing ALP of transaction wherein the taxpayer involved in purchase & resale of finished goods

Case Name : I.T.O. Vs. L'oreal India P. Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 5423/Mum/2009
Date of Judgement/Order : 25/04/2012
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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S. 195 Withholding of tax not required on salary of seconded employee reimbursed to a foreign company since such payment is not for rendering technical services

Case Name : The Income-tax Officer Vs M/s Ariba Technologies (India) Pvt.Ltd. (ITAT Bangalore)
Appeal Number : I.T.A. No.616(Bang.)/2011
Date of Judgement/Order : 04/04/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Bangalore (1081)
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HC Takes Notice of TDS Refund Harassment by Dept & Demands Answers

Case Name : Court on Its Motion Petitioner Vs Commissioner of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) 2659/2012
Date of Judgement/Order : 04/05/2012
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)

Section 234B Interest cannot be levied on Non Resident for failure on the part of payee to deduct TDS

Case Name : Assistant Director of Income-tax, Circle-1(1), International Taxation Vs Alcatel Lucent USA Inc. (ITAT Delhi)
Appeal Number : IT Appeal No. 3821 to 3829 (Delhi) of 2011
Date of Judgement/Order : 21/10/2011
Related Assessment Year : 2004-05 to 2008-09
Courts : All ITAT (14953) ITAT Delhi (3706)
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Books of account can be rejected either for default of ‘incomplete books’ or for ‘inaccurate books’

Case Name : Honeywell Automation India Ltd. Vs Deputy Commissioner of Income-tax (ITAT Pune)
Appeal Number : IT APPEAL NOs. 401& 402 (Pune) of 2007
Date of Judgement/Order : 07/09/2011
Related Assessment Year : 2001-02 & 2002-03
Courts : All ITAT (14953) ITAT Pune (714)
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