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Return treated as non est and ‘invalid’ cannot be treated as allowance or deduction – So Interest waived by bank cannot be charged to tax under s. 41(1)

Case Name : M/s. NJP Surya Cold Storage Pvt Ltd. Vs Income-tax Officer (ITAT Hyderabad)
Appeal Number : ITA No. 1225/Hyd/2010
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Hyderabad (630)
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Genuineness of Unsecured Loan if assessee furnished copies of P&L Account, Balance Sheet, I. T. Returns, bank statement alongwith Confirmation

Case Name : Shri Rajeev Kumar Jain Vs Income Tax Officer (ITAT Kolkata)
Appeal Number : I.T.A No. 688/Kol/2011
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 2007-08
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Cash assistance can not be treated as capital asset – ITAT Chennai

Case Name : S.P.G. Ramasamy Nadar & Sons Vs. The Assistant Commissioner of Income Tax (ITAT Chennai)
Appeal Number : I.T.A. No. 1396/Mds/2010
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Chennai (858)
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Salary paid to lady partner as per income tax act provisions is allowable even if she is absent at that time of survey

Case Name : M/s. V. Swaminatha Iyer & Co. Vs. The Deputy Commissioner of of Income Tax (ITAT Chennai)
Appeal Number : I.T.A. No. 1592/Mds/2011
Date of Judgement/Order : 08/12/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Chennai (858)
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If there is no failure or omission on the part of the assessee to disclose material facts reassessment procedding cannot be initiated

Case Name : RRB Consultants And Engineers Pvt Ltd. Vs Deputy Commissioner Of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) 73 13/2010
Date of Judgement/Order : 08/12/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Section 234D of the Act applicable only from the assessment year 2004-05 onwards and not for the earlier assessment years

Case Name : Dy. Commissioner of Income-tax Vs. The United Western Bank Ltd. (ITAT Pune)
Appeal Number : ITA No. 1436/PN/07
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 1996-97
Courts : All ITAT (14953) ITAT Pune (714)
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If interest received on accrual basis the addition qua this year interest can be made in this year and not of entire interest

Case Name : Sri Suman Bose Vs Income-tax Officer (ITAT Kolkata)
Appeal Number : I.T.A No. 2425/Kol/2005
Date of Judgement/Order : 08/12/2011
Related Assessment Year : 2001-02
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Transaction cannot be treated as Bogus merely for being a Off market transaction

Case Name : Asst. Commissioner of  I.T. Vs. Shri Ravindrakumar Toshniwal (ITAT Mumbai)
Appeal Number : I.T.A. NO. 5302/Mum/2008
Date of Judgement/Order : 24/02/2010
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Whether the assessee, a partner of the firm, is entitled to deduction u/s 48(2) while computing the long term capital gain for which the firm has already claimed deduction u/s 48(2)?

Case Name : S M Sundaram Vs The Commissioner of Income Tax (Madras High Court)
Appeal Number : T.C.(A). No. 982 of 2004
Date of Judgement/Order : 17/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)
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Section 2(22)(e) – ‘Trade Advances’ are Not ‘Loans and Advances’ – Delhi High Court

Case Name : Commissioner of Income Tax Vs. Arvind Kumar Jain (New Delhi High Court)
Appeal Number : ITA No. 589 of 2011
Date of Judgement/Order : 30/09/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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