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Compensation received for the mere loss of profits will be a revenue receipt, while the compensation received for the loss of a source of income would be capital receipt

Case Name : The Commissioner of Income Tax Vs IPL Chemical Limited (Madras High Court)
Appeal Number : Tax Case (Appeal) No. 471 of 2004
Date of Judgement/Order : 04/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)
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Sale proceeds’ in Sec 10A also means net proceeds if the goods are purchased from foreign buyers on credit and assessee is entitled to benefits u/s 10A

Case Name : CIT Vs IPL M/s Henna Zebraat (Allahabad High Court)
Appeal Number : Tax Case (Appeal) No. 512 of 2009
Date of Judgement/Order : 13/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)
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Whether the disallowance is rightly made u/s 14A by applying rule 8D prior to the amendment?

Case Name : Gujarat Organics Ltd. Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 189/MUM/2010
Date of Judgement/Order : 09/02/2011
Related Assessment Year : 2000- 01
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Fees from technical services provided by non-resident-When taxable in India

Case Name : Grasim Industries Ltd. & Ors. Vs S. M. Mishra, CIT & Ors. (Bombay High Court)
Appeal Number : (2011) 199 Taxman 184 (Bom)
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

Assessee not entitled for deduction u/s 80HHC in respect of DEPB income if one of the condition of third proviso to section 80HHC(3) not satisfied

Case Name : Audco India Limited Vs. The Commissioner of Income Tax (2) (ITAT Mumbai)
Appeal Number : ITA No. 5992/M/2006
Date of Judgement/Order : 23/12/2010
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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In case of business liability, deduction is to be allowed even if it is to quantified and discharged at a future date

Case Name : Commissioner of Income Tax- I Vs Alembic Glass Industries Limited (Gujarat High Court)
Appeal Number : Tax Appeal No. 729 of 2011
Date of Judgement/Order : 02/05/2011
Related Assessment Year :
Courts : All High Courts (13956) Gujarat High Court (1140)
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Whether, even if no incriminating document is found during the search but assessee makes some voluntary disclosure, penalty is still warranted?

Case Name : Abdul Razzak A Rajkotia Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 5198, 5199/Mum/2009
Date of Judgement/Order : 29/04/2011
Related Assessment Year : 2000- 2001
Courts : All ITAT (14953) ITAT Mumbai (3584)
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If the addition has been restored to the file of A.O., the penalty on this aspect should also be restored to the file of A.O. for taking a fresh decision

Case Name : The Asst. Commissioner of Income Tax Vs M/s A F Ferguson & Co. (ITAT Mumbai)
Appeal Number : ITA No. 2036/Mum/2009
Date of Judgement/Order : 18/05/2011
Related Assessment Year : 2003- 2004
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Even if ‘Representative Assessee’, no liability for unconnected income – Delhi HC

Case Name : General Electric Company Vs Deputy Director Of Income Tax (Delhi High Court)
Appeal Number : W.P. (C) 9100 of 2007
Date of Judgement/Order : 12/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Whether Compensation received for termination of the joint venture is capital or Revenue receipt?

Case Name : ITO Vs M/s Mechanalysis (India) Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 1817/Mum/2007
Date of Judgement/Order : 18/05/2011
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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