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Decision of any High Court binding on all subordinate authorities and Tribunals through out India untill contrary view is taken by other HC

Case Name : Commissioner Of Income Tax Vs Godavaridevi Saraf (Bombay High Court)
Appeal Number : Equivalent citations: 1978 (2) ELT 624 Bom, 1978 113 ITR 589 Bom
Date of Judgement/Order : 27/09/1977
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

Merely because the department preferred appeal before the Honble High Court is no ground to take a different view.

Case Name : ITO Vs. Gem Art (ITAT Ahemdabad)
Appeal Number : ITA No. 2975/Ahd/2009
Date of Judgement/Order : 05/09/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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S. 45(3) not permit A.O. to substitute full value of consideration other than the amount recorded in the books of account of joint venture

Case Name : ITO Vs. Chiraayu Estate & Dev. (P) Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 263 (Mum) of 2010
Date of Judgement/Order : 24/08/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No tax withholding on remittance by Indian head office to its foreign branch

Case Name : M/s. Semantic Space Technologies Ltd., Hyderabad Vs Dy. Commissioner of Income-tax (ITAT Hyderabad)
Appeal Number : ITA No.824/Hyd/2010
Date of Judgement/Order : 07/03/2012
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Hyderabad (630)
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Whether tax deduction mandatory u/s. 195 on export commission paid to non-resident agent, if so, at what rate?

Case Name : In re. SKF Boilers and Driers Pvt. Ltd. (AAR Delhi)
Appeal Number : A.A.R. No. 983- 984 of 2010
Date of Judgement/Order : 22/02/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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Section 54EC Exemption cannot be denied merely because bonds are in joint names

Case Name : Ito Vs Smt. Saraswati Ramanathan (ITAT Delhi)
Appeal Number : 19/07/2007
Date of Judgement/Order : Equivalent citations: 2008 300 ITR 410 Delhi, (2008) 114 TTJ Delhi 803
Related Assessment Year :
Courts : All ITAT (14953) ITAT Delhi (3706)

S. 54EC Exemption allowed where investment was made after 6 months due to non-availability of bonds

Case Name : Cello Plast Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 2200/Mum/09
Date of Judgement/Order : 19/01/2010
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Section 50 would apply only to cases where ‘assessee’ had obtained depreciation

Case Name : Kali Aerated Water Works Vs. Commissioner of Income Tax (Madras High Court)
Appeal Number : Tax Case Nos. 1546 and 1547 of 1984
Date of Judgement/Order : 11/02/1988
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)

Benefit u/s 54EC / 54E available even in case of depericiable asset

Case Name : Cit Vs Ace Builders (P) Ltd. (Bombay High Court)
Appeal Number : Equivalent citations: 2005 144 TAXMAN 855 Bom, [2006] 281 ITR 210 (Bom)
Date of Judgement/Order : 07/03/2005
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

Section 50 nowhere says that depreciated assets shall be treated as short-term assets

Case Name : Commissioner of Income Tax Vs. Assam Petroleum Industries (P.) Ltd. (Guwahati High Court)
Appeal Number : IT Appeal No. 30 of 2001
Date of Judgement/Order : 24/06/2003
Related Assessment Year :
Courts : All High Courts (13956) Guwahati High Court (119)

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