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In case of closed business Assessee must establish his intention and seriousness in reviving the business

Case Name : JCIT Vs. Good Value Marketing Co.Ltd. (ITAT Mumbai)
Appeal Number : ITA No. : 3180/Mum/2011
Date of Judgement/Order : 17/04/2012
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Reassessment on the basis of Income Tax amendment not justified

Case Name : Saint Gobain Glass India Ltd. Vs Assistant Commissioner of Income-tax, Company Circle-VI (1) (ITAT Chennai)
Appeal Number : IT Appeal No. 276 (Mad.) of 2012
Date of Judgement/Order : 18/05/2012
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Chennai (858)
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Section 14A – Onus on AO to show expenditure incurred to earn tax-free income

Case Name : Asstt. Commissioner of Income Tax Vs SIL Investment Ltd. (ITAT Delhi)
Appeal Number : ITA No. 2431(Del) 2010
Date of Judgement/Order : 04/05/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Delhi (3706)
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HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period

Case Name : A.G.Holdings Pvt Ltd Vs Income Tax Officer (Delhi High Court)
Appeal Number : W.P.(C) 8031/2011
Date of Judgement/Order : 25/04/2012
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Despite borrowing, gains on shares assessable as STCG & not business profits

Case Name : Narendra Gehlaut Vs. JCIT (ITAT Delhi)
Appeal Number : ITA No. 1648/Del/2010
Date of Judgement/Order : 30/04/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Tests to determine where shares gain is capital gains or business profits

Case Name : CIT Vs Vinay Mittal (Delhi High Court)
Appeal Number : ITA 1172/2011
Date of Judgement/Order : 27/04/2012
Related Assessment Year :
Courts : All ITAT (14953) Delhi High Court (3377)
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Section 14A & Rule 8D Disallowance Not Automatic

Case Name : M/s. Auchtel Products Ltd Vs. Asst. Commr. of Income-tax (ITAT Mumbai)
Appeal Number : I.T.A. No. 3183 /Mum/2011
Date of Judgement/Order : 30/04/2012
Related Assessment Year : 30/04/2012
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Despite concealment Penalty U/s. 271(1)(c) can not be imposed if book profits assessed U/s. 115JB

Case Name : C.I.T Vs M/S Nalwa Sons Investment Ltd. (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Civil) No(s). 18564/2011
Date of Judgement/Order : 26/04/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Share Transactions Income – Capital Gain or Business Income – Criteria

Case Name : CIT Vs Rewashanker A. Kothari (Delhi High Court)
Appeal Number : ITA Nos. 740/2009, 762/2009 & 847/2010
Date of Judgement/Order : 27/04/2012
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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TPO Cannot question business purpose of transaction

Case Name : Ericsson India Pvt. Ltd Vs DCIT (ITAT Delhi)
Appeal Number : ITA NO. 5141/Del/2011
Date of Judgement/Order : 11/05/2012
Related Assessment Year : 2007-2008
Courts : All ITAT (14953) ITAT Delhi (3706)
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