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Whether the different periods of the contracts are to be aggregated to reckon the threshold of 183 days under clause 5.3 of the DTAA with Singapore to determine PE?

Case Name : Re. Tiong Woon Project & Contracting Pte.Limited
Appeal Number : (AAR Delhi)
Date of Judgement/Order : A.A.R. No. 975 of 2010
Related Assessment Year : 19/09/11
Courts : Advance Rulings (3746)
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Observations in auditor’s report may not constitute a valid ground for rejection of books of accounts u/s. 145(3) of the Act unless the observations of the auditor have a bearing on correctness of books of accounts

Case Name : Italian Thai Development Vs ADIT (ITAT Delhi)
Appeal Number : I.T.A. No. 3310/Del/2011
Date of Judgement/Order : 22-09-2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Whether the benefit of deduction under Section 10A can be extended to inter-state sales made to another industrial unit in a SEZ, payment in respect of which is received in Indian rupees?

Case Name : Commissioner of Income Tax, Cochin Vs Electronic Controls & Discharge Systems (P) Ltd (Kerala High Court)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)

Reduction of equity share capital not subject to capital gains – ITAT Mumbai

Case Name : Bennett Coleman & Co. Ltd Vs ACIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 3013/Mum/2007
Date of Judgement/Order : 30/09/2011
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Mumbai (3584)
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AAR- Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’

Case Name : Re: Millennium IT Software Ltd (AAR Delhi)
Appeal Number : A.A.R. No. 835 of 2009
Date of Judgement/Order : 28/09/2011
Related Assessment Year :
Courts : Advance Rulings (3746)
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Section 275(1)(a) of the Act does not nullify the availability to the AO of the period of limitation of six months from the end of the month when the order of the ITAT is received by the Assessing Officer

Case Name : Commissioner of Income Tax Vs Mohair Investment & Trading Co (Delhi High Court)
Appeal Number : ITA No. 511/2011
Date of Judgement/Order : 30/09/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Remuneration not allowed if not specified in Partnership Deed

Case Name : Sood Bhandari & Co. Vs. Central Board of Direct Taxes (Punjab & Haryana High Court)
Appeal Number : CWP No. 3765 of 1997
Date of Judgement/Order : 05/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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For s. 2(22)(e), a firm can be treated as the ‘shareholder’ even though it is not the registered shareholder and shares are in the name of Partners

Case Name : Commissioner Of Income Tax Vs M/s National Travel Services (Delhi High Court)
Appeal Number : ITA No.223 of 2010
Date of Judgement/Order : 11/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Section 54 exemption for amount deposited in Capital Gain Account Scheme by section 139(4) Due date

Case Name : CIT vs. MS. Jagriti Aggarwal (Punjab and Haryana High Court)
Appeal Number : ITA No. 176 of 2011
Date of Judgement/Order : 03/10/2011
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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ITAT Pune rejects set off for interest paid and received on income tax

Case Name : Sandvik Asia Limited Vs. DCIT (ITAT Pune)
Appeal Number : ITA No. 1271/ PN/ 95
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14953) ITAT Pune (714)
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