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Would expenditure incurred on feasibility study conducted for examining proposals for technological advancement relating to the existing business be classified as revenue expenditure, where the project was abandoned without creating a new asset?

Case Name : CIT Vs. Priya Village Roadshows Ltd. (2011) 332 ITR 594 (Delhi High Court)
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Courts : All High Courts (13956) Delhi High Court (3377)

Would the phrase “used for purpose of business” in respect of discarded machine include use of such asset in the earlier years for claim of depreciation under section 32?

Case Name : CIT Vs. Yamaha Motor India Pvt. Ltd. (2010) 328 ITR 297 (Delhi High Court)
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Courts : All High Courts (13956) Delhi High Court (3377)

Is the assessee entitled to depreciation on value of goodwill considering it as “other business or commercial rights of similar nature” within the meaning of an intangible asset?

Case Name : B. Raveendran Pillai Vs Commissioner of Income­ Tax (Kerala High Court)
Appeal Number : ITA No. 1741 of 2009
Date of Judgement/Order : 23/09/2010
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)
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What can be the tests to determine “substantial part of business” of lending company for the purpose of application of exclusion provision under section 2(22)?

Case Name : CIT Vs. Parle Plastics Ltd. (2011) 332 ITR 63 (Bombay High Court)
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Courts : All High Courts (13956) Bombay High Court (1882)

Would the procurements of parts and assembling them to make windmill fall within the meaning of “manufacture” and “production” to be entitled for deduction under section 80-IB?

Case Name : CIT Vs. Chiranjjeevi Wind Energy Ltd. (2011) 333 ITR 192 (Madras High Court)
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Courts : All High Courts (13956) Madras High Court (1763)

Would grant of transport subsidy, interest subsidy and refund of excise duty qualify for deduction under section 80-IB?

Case Name : CIT Vs. Meghalaya Steels Ltd. (2011) 332 ITR 91 (Gauhati High Court)
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Courts : All High Courts (13956) Guwahati High Court (119)

Delay in notice U/s. 143(2) Renders Assessment Void – HC

Case Name : Alpine Electronics Asia Pte Ltd. Vs Director General of Income Tax & Others (Delhi High Court)
Appeal Number : Writ Petiton (Civil) No. 7932/ 2010
Date of Judgement/Order : 24/01/2012 
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Ex – ITAT Members can practise before the Benches of Tribunal where they were not posted – HC

Case Name : Dinesh Chandra Agarwal Vs. UOI (Allahabad High Court)
Appeal Number : Service Bench No. 62 of 2012
Date of Judgement/Order : 19/01/2012
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Courts : All High Courts (13956) Allahabad High Court (800)

Validity of reopening of assessment should be judged only with reference to the reasons recorded by the Assessing Officer u/s.148(2)

Case Name : Rajat Export Import India Pvt. Ltd. Vs Income Tax Officer (Delhi High Court)
Appeal Number : W.P.(C) 8341/2011
Date of Judgement/Order : 18/01/2012
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Without reference assumption of jurisdiction by Transfer Pricing Officer in working out arm’s length price not justified

Case Name : Glaxo Smithkline Consumer Vs Addl. CIT (ITAT Chandigarh)
Appeal Number : ITA No. 1238/Chd/2010
Date of Judgement/Order : 25/01/2012
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Chandigarh (315)
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