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Markup on costs incurred is not an arm’s length remuneration for sourcing support service and the taxpayer should be compensated on the basis of value of the goods sourced through it

Case Name : Li & Fung (India) Pvt. Ltd. Vs. DCIT (ITAT Delhi)- ITA No. 5156/Del/2010]
Appeal Number : 30/09/2011
Date of Judgement/Order : 2006- 07
Related Assessment Year :
Courts : All ITAT (14953) ITAT Delhi (3706)
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Right to exercise an option is a capital asset and gains arising on sale are ‘long term capital gains’ if such right is held for more than three years

Case Name : Abhiram Seth Vs. JCIT (ITAT Delhi)- ITA No. 2302/Del/2010]
Appeal Number : 30/09/2011
Date of Judgement/Order : 2004- 05
Related Assessment Year :
Courts : All ITAT (14953) ITAT Delhi (3706)
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Advance Ruling on settlement amount receivable by Upaid Systems Limited from Satyam Computer Services Ltd.

Case Name : Re. Justice Mr. P. K. Balasubramanyan (Chairman) (AAR)
Appeal Number : A.A.R. No. 885 of 2010
Date of Judgement/Order : 12/10/2011
Related Assessment Year :
Courts : Advance Rulings (3746)
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Insurers get more say in motor accident tribunals – SC

Case Name : United India Insurance Co. Ltd. Vs. Shila Datta & Ors (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 6026- 6027 of 2007
Date of Judgement/Order : 13/10/2011
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Transfer Pricing – No Penalty U/s. 271G for failure to respond to ‘omnibus’ notice

Case Name : Deputy Commissioner of Income Tax V/s Ms. Leroy Somer & Controls (India) (P) Ltd. (ITAT Delhi)
Appeal Number : ITA No. 1330/Del/2011
Date of Judgement/Order : 30/09/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Delhi (3706)
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Benefit of rebate u/s 88E is available to assessee in MAT Assessment on book profits u/s 115JB

Case Name : CIT Vs. M/s Horizon Capital Ltd. (Karnataka High Court)
Appeal Number : ITA No. 434 Of 2010
Date of Judgement/Order : 24/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Addition under section 68 not permissible when the advances are received by account payee cheques and interest and shares have been paid and allotted against these advances

Case Name : D.C.I.T Vs M/s Bihariji Ispat Udyog Ltd. (ITAT Kolkata)
Appeal Number : ITA Nos. 1982 & 1983/Kol/2010
Date of Judgement/Order : 06/09/2011
Related Assessment Year : 2001-02
Courts : All ITAT (14953) ITAT Kolkata (1035)
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When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)

Case Name : ITO Vs. The Ankleshwar Taluka ONGC (ITAT Ahmedabad)
Appeal Number : ITA No. 2303/Ahd/2008
Date of Judgement/Order : 20/05/2011
Related Assessment Year : 2005- 2006
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Whether the penalty can be levied u/s 271D / 271E for the amount received and repaid in cash in the hands of the assessee company though as per the statement of the lender the amount was given to and repaid by the directors in their individual capacity

Case Name : Growth Avenues Ltd. Vs Joint Commissioner of Income Tax (ITAT Ahmedabad)
Appeal Number : ITA No. 1939-1940/Ahd/2009
Date of Judgement/Order : 19/05/2011
Related Assessment Year : 2003- 2004
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Reflection in the P/L a/c towards income not determinative; Entries in books of account do not decide the nature of receipts -HC

Case Name : Commissioner of Income Tax V/s. M/s State Urban Development Society (Punjab & Haryana High Court)
Appeal Number : ITA No. 210 of 2011
Date of Judgement/Order : 19/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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