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Consideration received for technical services rendered in connection with prospecting for or extraction or production of mineral oil taxable us 115A

Case Name : M/s. CGG Veritas Services SA Vs. Addl. Director of Income Tax (ITAT Delhi)
Appeal Number : I. T. Appeal No. 4653 (Del) of 2010
Date of Judgement/Order : 25/01/2012
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Delhi (3706)
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IT support services provided by foreign company using hardware in India taxable as business profits – AAR

Case Name : In re AREVA T&D India Limited (AAR Delhi)
Appeal Number : A.A.R. No. 876 of 2010
Date of Judgement/Order : 07/02/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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Unless there is a findings that assessee’s investments is not business activity and the funds are not utilized for the purpose of business, disallowance u/s. 36(1)(iii) does not arise

Case Name : Churu Trading Co. (P) Ltd. Vs Income Tax Officer (ITAT Mumbai)
Appeal Number : ITA No. 933/Mum/2006 & ITA No. 1912/Mum/2008
Date of Judgement/Order : 24/02/2012
Related Assessment Year : 1999- 2000 & 2004- 05
Courts : All ITAT (14953) ITAT Mumbai (3584)
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When AO has conducted an enquiry and taken a possible view u/s 263, then CIT cannot take a different view

Case Name : Goldgerg Finance P. Ltd. Vs. Asstt. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 5284/Mum/2009
Date of Judgement/Order : 24/02/2012
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Decision’ does not merely mean the conclusion, It embraces within its fold the reasons forming basis for the conclusion

Case Name : Income Tax Officer V/s. Shri Hemant Surana (ITAT Delhi)
Appeal Number : ITA No. 3245/Del/2011
Date of Judgement/Order : 24/02/2012
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Delhi (3706)
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Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty

Case Name : In Re- Idea Cellular Limited (AAR)
Appeal Number : A.A.R. No. 967 of 2010
Date of Judgement/Order : 28/02/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty

Case Name : In re Acclerys K K (AAR Delhi)
Appeal Number : A.A.R. No. 989 of 2010
Date of Judgement/Order : 27/02/2012
Related Assessment Year :
Courts : Advance Rulings (3746)
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Addition could not be based on generalized observations or suspicion

Case Name : Commissioner of Income-tax, Ajmer Vs H.S. Builders (P.) Ltd. (Rajasthan High Court)
Appeal Number : D.B. Income Tax Appeal No. 48 OF 2006†
Date of Judgement/Order : 03/03/2012
Related Assessment Year :
Courts : All High Courts (13956) Rajasthan High Court (378)
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SC Asks HC to consider whether Low Tax Effect Circular has retrospective effect

Case Name : C.I.T. Vs M/s Virgo Marketing Pvt. ltd. (Delhi High Court)
Appeal Number : ITA No. 1468/2006
Date of Judgement/Order : 21/04/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)

ITAT reduces additions made on estimate basis by A.O. for low Household withdrawals

Case Name : Shri Rajesh Goyal Vs. ITO (ITAT Delhi)
Appeal Number : ITA No. 1775/Del./2010
Date of Judgement/Order : 24/02/2012
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Delhi (3706)
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