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Excise duty Refund eligible for deduction u/s. 80IB(1)

Case Name : The Addl. Commr of Income Tax Vs The Total Packaging Services (ITAT Mumbai )
Appeal Number : ITA No. 5364/Mum/2009
Date of Judgement/Order : 04/11/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Section 80IA(5)- Once the set off Loss & Depreciation of eligible unit prior to initial assessment year has taken place in an earlier year against the other income, the Revenue cannot rework the set off amount and bring it notionally

Case Name : Shri. Anil H. Lad Vs. Deputy Commissioner of Income Tax (ITAT Bangalore)
Appeal Number : I.T.A No. 1262/Bang/2010
Date of Judgement/Order : 07/01/2011
Related Assessment Year : 2008- 09
Courts : All ITAT (14953) ITAT Bangalore (1081)
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Section 263 – CIT is empowered to modify the assessment order passed by AO in case, the order is found to be erroneous and prejudicial to the interest of revenue

Case Name : SBS Clothing (P) Ltd. Vs. DCIT (ITAT Mumbai)
Appeal Number : ITA No. 3541/Mum/2010
Date of Judgement/Order : 28/10/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Kar Vivad Samadhan not applicable to cases where Notice issued after 31.03.1998 – SC

Case Name : Union of India and Ors. Vs. M/s. Nitdip Textile Processors Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2960 of 2006
Date of Judgement/Order : 03/11/2011
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Power to reopen an assessment cannot be exercised to reopen what formed subject matter of an appeal to Commissioner (Appeals)

Case Name : ICICI Bank Ltd. Vs. Deputy Commissioner of Income-tax (Bombay High Court)
Appeal Number : Writ Petition No. 1765 Of 2011
Date of Judgement/Order : 09/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Receipts on account of tender form and recovery of house accommodation and furniture & fixture provided with house accommodation are of capital nature.

Case Name : ACIT Vs Bharat Oman Refineries Limited (ITAT Mumbai)
Appeal Number : ITA No. 530/Ind/2010
Date of Judgement/Order : 14/09/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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AO cannot assess other ‘escaped income’ if reason for issue of Notice under section 148 dropped

Case Name : Assistant Commissioner Income Tax Raipur Vs Major Deepak Mehta (Chhatisgarh High Court)
Appeal Number : Income Tax Appeal No 04 Of 2006
Date of Judgement/Order : 08/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Chhattisgarh High Court (245)
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Deduction u/s. 80HHC allowed for interest on F.D. used to avail LC Facility if it have direct nexus with export business

Case Name : Commissioner of Income Tax Delhi- V Vs Nectar Life Science Ltd. (Delhi High Court)
Appeal Number : ITA No. 125/2009
Date of Judgement/Order : 20/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Expenditure on ‘Application Software’ is revenue – Delhi HC

Case Name : CIT Vs. Asahi India Safety Glass Ltd. (Delhi High Court)
Appeal Number : ITA Nos. 1110/2006 & 1111/2006
Date of Judgement/Order : 04/11/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Deduction u/s. 80HHE has to be worked out on the basis of adjusted book profit under Section 115JA and not on the basis of the profits computed under regular provisions of law – SC

Case Name : CIT Vs. Bhari Information Tech Systems (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Civil) No(s). 33750/2009
Date of Judgement/Order : 17/04/2009
Related Assessment Year :
Courts : Supreme Court of India (2373)

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