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CIT (A) should give opportunity to the A.O. to rebut the claim of the assessee in pursuance of fresh evidence produced before him

Case Name : Income-tax Officer Vs North East Enterprises (P) Ltd. (ITAT Kolkata)
Appeal Number : ITA Nos. 1927 & 1928 (Kol) of 2009
Date of Judgement/Order : 15/12/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Kolkata (1035)
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On submission of proof establishing identity and creditworthiness of shareholder share application money cannot be added to income

Case Name : M/s. Smart Projects (P) Ltd. Vs. Income Tax Officer (ITAT Delhi)
Appeal Number : ITA No. 3045(Del)2010
Date of Judgement/Order : 07/12/2011
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Rule 8D r.w. section 14A can not be applied for years prior to A.Y. 2008-09 so invoking of provision of section 263 of the IT Act not justified

Case Name : Sri Kedar Nath Agarwal, Kolkata Vs D.C.I.T., Circle-35 (ITAT Kolkata)
Appeal Number : ITA No. 1061/Kol/2009
Date of Judgement/Order : 15/12/2011
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Delhi HC upheld employee head count method for allocating cost towards STP unit for the purpose of computing benefit under Section 10A of the Income-tax Act,1961

Case Name : Commissioner of Income Tax Vs EHPT India P. Ltd. (Delhi High Court)
Appeal Number : ITA 1172/2008, ITA 1194/2008
Date of Judgement/Order : 14/12/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Sales tax incentive have direct nexus with the manufacturing activity, Commission paid to related parties at rates higher then unbrelated parties not allowable

Case Name : M/s Diamond Tool Industries Vs J.C.I.T. Circle 24(3) (ITAT Mumbai)
Appeal Number : ITA No. 136/Mum/2009
Date of Judgement/Order : 14/12/2011
Related Assessment Year : 2005-06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Mere opinion of the Audit Party cannot form the basis for the Assessing Officer to reopen the closed assessment

Case Name : Cadila Healthcare Ltd. Vs Asst. Commissioner Of Income Tax (Gujarat High Court)
Appeal Number : Special Civil Application No. 15566 of 2011
Date of Judgement/Order : 14/12/2011
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Interest on Interest free loan given for business purpose cannot be disallowed – ITAT Mumbai

Case Name : Essar Investments Limited Vs. Deputy Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 4831/M/2005
Date of Judgement/Order : 07/12/2011
Related Assessment Year : 2002-2003
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Security deposited against leased property refundable on completion of tenure cannot be consider as Capital Gain

Case Name : Bypass Properties Private Ltd. Vs- I.T.O. (ITAT Kolkata)
Appeal Number : ITA No. 812/Kol/2011
Date of Judgement/Order : 07/12/2011
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Kolkata (1035)
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If quantum assessment restored to file of AO, then penalty order will not survive

Case Name : Mrs. Sujata Rajendra Nikalje Vs I.T.O. (ITAT Mumbai)
Appeal Number : ITA No. 87 & 88/Mum/2010
Date of Judgement/Order : 14/12/2011
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Assessing Officer (AO) should carefully verify the statement given by the Assessee against any claim made by him

Case Name : D.C.I.T. Vs MBL Infrastructure Ltd. (ITAT Kolkata)
Appeal Number : ITA Nos. 1056 & 1057/Kol/2009
Date of Judgement/Order : 07/12/2011
Related Assessment Year : 2004-05 & 2005-06
Courts : All ITAT (14953) ITAT Kolkata (1035)
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