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When the assessee has received Form 15I from the payee and no deduction is made on that basis, no disallowance can be made u/s 194C only for the reason that the forms were not submitted in time before the jurisdictional CIT

Case Name : ITO Vs Rajesh Kr Garg (ITAT Kolkata)
Appeal Number : I.T.A No. 532/Kol/2011
Date of Judgement/Order : 05/08/2011
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Kolkata (1035)
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Whether for the purpose of determining the applicability of section 47, the condition for wholly-owned subsidiary is to be seen on the last date of financial year and explanation 6 to section 43(1) is not applicable?

Case Name : DCIT Vs M/s NTPC- SAIL Power Supply Co. Ltd. (ITAT Delhi)
Appeal Number : ITA Nos. 4668 to 4673/Del./2010
Date of Judgement/Order : 25/03/2011
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Delhi (3706)
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Whether, for computation of capital gains on land sold by NRI, the fair market value of the land is to be reckoned with rather than the full value of the consideration received

Case Name : Asst. Director of Income Tax Vs. Shri Ranjay Gulati (ITAT Delhi)
Appeal Number : I.T. Appeal No. 1678 (Del) of 2011
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Delhi (3706)
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Carrying charitable activities through other trust is to be treated as fulfillment of trust objects

Case Name : Karunya Rural Health Care Society Vs Director of Income-tax (Exemptions), Trust Circle (Karnataka High Court)
Appeal Number : IT Appeal No. 77 of 2011
Date of Judgement/Order : 19/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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When assessee follows project completion method as per AS-7, it is entitled to set off receipts from sale of TDR against costs of work-in-progress and such amount taxable in the year of receipt

Case Name : The Asst. Commissioner of Income Tax Vs. Skylark Build (ITAT Mumbai )
Appeal Number : ITA No. 4307/Mum/2009
Date of Judgement/Order : 12/07/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Waiver of unsecured loan is a capital receipt non chargeable to tax

Case Name : CIT Vs. M/S Compaq Electric Ltd. (Karnataka High Court)
Appeal Number : ITA No. 172 Of 2011
Date of Judgement/Order : 18/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Deduction u/s 80IA and 80HHC are to be calculated independently on the eligible profits

Case Name : Systematic Exports V/s Asst. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 3006/Mum./2010
Date of Judgement/Order : 19/05/2011
Related Assessment Year : 2000-01
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Revisional Authority have no jurisdiction to initiate proceedings u/s. 263

Case Name : Commissioner of Income-tax Vs Smt. Vrinda P. Issac (Karnataka High Court)
Appeal Number : IT Appeal NO. 413 OF 2010
Date of Judgement/Order : 18/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Karnataka High Court (635)
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Penalty cannot be imposed without AO’s Finding on ‘Inaccurate Particulars’

Case Name : Cit- Large Tax Payers Unit V/s M/s Mahanagar Telephone Nigam Ltd. (Delhi High Court)
Appeal Number : ITA No. 626/2011
Date of Judgement/Order : 10/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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If search warrant mentions name of all partners of firm, search can be conducted in partners premises too

Case Name : Naresh Chand Baid Vs Assistant Commissioner of Income-tax (Chhattisgarh High Court)
Appeal Number : IT Appeal No. 55 of 2004
Date of Judgement/Order : 17/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Chhattisgarh High Court (245)
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