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Section 40 (a) (ia) applies even in respect of amount paid & not merely payable to contractors

Case Name : Valibhai Khanbhai Mankad Vs DCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 2228/Ahd/2009
Date of Judgement/Order : 29/04/11
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Stamp duty paid during the course of amalgamation and compensation paid to employees under VRS scheme is deductible as revenue expense

Case Name : National Organic Chemical Industries Ltd. Vs Additional CIT (ITAT Mumbai)
Appeal Number : I.T.A No. 3495/ Mum/2003
Date of Judgement/Order : 29/04/2011
Related Assessment Year : 1998-99
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Assessee not eligible for deduction u/s. 80RRA if the technical services provided by the assessee are not approved by the Govt.

Case Name : P.A. Chacko Muthalaly Vs ACIT (ITAT Mumbai)
Appeal Number : I.T.A. No.: 6242/Mum/2009
Date of Judgement/Order : 04/03/2011
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Payment made by the assessee to the society as society maintenance expenses are not covered under section 194C

Case Name : Mitsutor Shipping Agency Pvt. Ltd. Vs. DCIT (ITAT Mumbai)
Appeal Number : ITA No. 3103/MUM/2010
Date of Judgement/Order : 08/04/2011
Related Assessment Year : 2007- 08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Assessee not eligible for deduction u/s 80IB on the amount disallowed by AO due to delayed payment of employee’s contribution of P.F

Case Name : ITO Vs Millennium Writing Products Pvt Ltd. (ITAT Kolkata)
Appeal Number : I.T.A No. 721/Kol/2010
Date of Judgement/Order : 21/04/2011
Related Assessment Year : 2006-07
Courts : All ITAT (14953) ITAT Kolkata (1035)
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When assessee has given his address in the e-return and the AO has also given TDS credit on the same, AO is not right in serving notice u/s 143(2) by affixting the same on some other address

Case Name : DCIT Vs. Mascomptel (India) Ltd. (ITAT Delhi)
Appeal Number : ITA No. 4672/Del/2009
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Under project completion method entire project as a whole is to be seen and hence transfer of some flats via registration is not conclusive of the year in which the income attributable to the project is to be taxed

Case Name : M/s Maitri Developers Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 2819/Mum/2010
Date of Judgement/Order : 20/05/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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section 41(1) Merely because liability is more than 5 years old does not mean that there is a cessation or remission

Case Name : ITO Vs Maharashtra State Co-operative, Consumers Federation Ltd. (ITAT Mumbai) 
Appeal Number : ITA No. 5828/Mum/2008
Date of Judgement/Order : 24/08/2011
Related Assessment Year : 2005- 06
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Expenses incurred for maintenance of building structure owned by the assessee and for the safety of the employees is revenue in nature

Case Name : DCIT, Baroda Vs Liberty Phosphate (ITAT Ahemdabad)
Appeal Number : ITA No. 160/AHD/2009
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Prior scrutiny of accounts before referring them for special audit is sine qua-non and if the same has not been done the direction for special audit is bad in law and hence assessment framed becomes nullity

Case Name : Jyoti Traders Vs DCIT (ITAT Mumbai)
Appeal Number : IT (SS) 62/MUM/08 & IT (SS) 111/MUM/2008
Date of Judgement/Order : 20/05/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Mumbai (3584)
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