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Assessee entitled to claim deduction both under Sec.36(1)(vii) and Sec.36(1)(viia) of the Act but amount of deduction shall not exceed the amount by which such debt or part thereof exceeds the credit balance in the provision for bad and doubtful debts account

Case Name : Dy. C.I.T-3(3) Vs. M/s. Small Industries Development Bank of India (ITAT Mumbai)
Appeal Number : ITA No.: 7143/Mum/2008
Date of Judgement/Order : 15/02/2012
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Section 80HHC – Face value of the DEPB will be ‘cash assistance’ against export and will fall under Section 28(iiib) of the Act -Supreme Court

Case Name : Vikas Kalra Vs. The Commissioner of Income Tax- VIII (Supreme Court of India)
Appeal Number : [Civil Appeal No. 1915 of 2012 arising out of SLP (C) No. 16403 of 2011]
Date of Judgement/Order : 08/02/2012
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Trust Registration cannot be cancelled for unexplained expendture incurred on the objects of trust

Case Name : Maharishi Markandeshwar Education Trust Vs. Commissioner of Income Tax (Central) (ITAT Chandigarh)
Appeal Number : ITA No. 277/Chd/2008
Date of Judgement/Order : 23/02/2012
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Chandigarh (315)
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Second appeal can not be filed against the same order when the first appeal had already been dismissed

Case Name : Okara Agro Industries Limited Vs. Assistant Commissioner of Income Tax (ITAT Delhi)
Appeal Number : I.T.A. No. 1524(Del)/2011
Date of Judgement/Order : 16/02/2012
Related Assessment Year : 1996- 97
Courts : All ITAT (14953) ITAT Delhi (3706)
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If assessee fails to explain difference in books of Accounts additions for such difference can not be deleted

Case Name : M/s Kuber Securities Ltd. Vs. ACIT, Circle 5(1) (ITAT Delhi)
Appeal Number : ITA No. 134/Del./2011
Date of Judgement/Order : 17/02/2012
Related Assessment Year : 1996-97
Courts : All ITAT (14953) ITAT Delhi (3706)
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Notional income cannot be brought to tax on properties shown and accepted to be taxable u/s 28

Case Name : Income Tax Officer Vs. M/s M.G. Builders & Co. P. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 1865(Del)/2011
Date of Judgement/Order : 17/02/2012
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Delhi (3706)
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Expenses related to STCG cannot be apportioned to LTCG

Case Name : Commissioner of Income-tax-III Vs Mohd. V. Shaffiulla (Karnataka High Court)
Appeal Number : IT Appeal No. 403 to 406 OF 2010
Date of Judgement/Order : 22/02/2012
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Tippers, vibrator & vibrator soil compactor are commercial vehicle

Case Name : Commissioner of Income Tax Vs Rakesh Jain, (Punjab and Hariyana High Court at Chandigarh)
Appeal Number : ITA No. 380 of 2011
Date of Judgement/Order : 21/02/2012
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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If facts are similar, Tribunal directs CIT(A) to re-decide the appeal in line with direction issued by Tribunal in its earlier order

Case Name : Kirtiman Developers Pvt. Ltd. Vs. ITO, Ward 5(3) (ITAT Delhi)
Appeal Number : ITA No. 4492/Del./2011
Date of Judgement/Order : 16/02/2012
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Delhi (3706)
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B/F business loss &unabsorbed depreciation should not be adjusted before computing deduction u/s. 10A

Case Name : CIT Vs Tyco Electronics Corpn. India (P.) Ltd. (Karnataka High Court)
Appeal Number : IT Appeal No. 383 of 2009
Date of Judgement/Order : 21/02/2012
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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