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Transfer pricing – Internal comparability to be given preference over external comparables

Case Name : Destination of the World (Subcontinent) Pvt. Ltd. Vs Asst. CIT (ITAT Delhi)
Appeal Number : ITA No. 5534(Del)/2010
Date of Judgement/Order : 08/07/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Delhi (3706)
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Income earned by a non-resident by providing offshore service vessels on time charter basis is covered under Section 44BB

Case Name : Bourbon Offshore Asia Pvt. Ltd. Vs DIT (AAR Delhi)
Appeal Number : A.A.R. No. 937 of 2010
Date of Judgement/Order : 12/07/2011
Related Assessment Year :
Courts : Advance Rulings (3746)
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Loss from a 10A unit is to be adjusted against taxable profit of other units after allowing deduction under section 10A in respect of such eligible unit

Case Name : Capgemini India Pvt. Ltd. Vs The Addl. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 7729/M/2010
Date of Judgement/Order : 25/05/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Mumbai (3584)
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No penalty on taxation of ESOP when only CBDT Circular was there on its taxation

Case Name : ACIT Vs Vijay Kumar Jindal (ITAT Delhi)
Appeal Number : ITA No. 4237/Del/2009
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 2000- 01
Courts : All ITAT (14953) ITAT Delhi (3706)
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In the absence of any cogent evidence to show that the transaction was not genuine, the amounts received by an intermediary cannot be assessed in the hands of the assessee

Case Name : Sahney Kirk wood Pvt. Ltd. Vs ACIT (Bombay High Court)
Appeal Number : Income Tax Appeal No. 1501 of 2007
Date of Judgement/Order : 29/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)

AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case

Case Name : In Re- Advance Ruling Authority (AAR Delhi)
Appeal Number : A.A.R. No. 976 of 2009
Date of Judgement/Order : 03/08/2011
Related Assessment Year :
Courts : AAR Delhi (34) Advance Rulings (3746)
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Penalty can be levied for Non Furnishing of correct particulars of income

Case Name : Shri Pankaj Rathi Vs Commissioner of Income Tax (Appeals), XXXVII (Calcutta High Court)
Appeal Number : I.T.A. No. 24 of 2010
Date of Judgement/Order : 02/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
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Reopening of the assessment is unsustainable if no reason exists to believe that the income chargeable to tax has escaped assessment

Case Name : Amar R Shanbhag Vs ITO (Bombay High Court)
Appeal Number : Writ Petition No. 552 of 2011
Date of Judgement/Order : 18/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Gratuitous Loan by Company in return to an advantage conferred upon the company by such share holder not Deemed Dividend

Case Name : Pradip Kumar Malhotra Vs CIT (Calcutta High Court)
Appeal Number : I.T.A. No. 219 of 2003
Date of Judgement/Order : 02/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
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Whether when no application for additional evidence is made, ITAT should even then consider the additional evidence while deciding the appeal?

Case Name : Dinesh B. Parikh Vs Commissioner of Income Tax, West Bengal- IV (Calcutta High Court)
Appeal Number : I.T.A. No. 324 of 2003
Date of Judgement/Order : 02/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
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