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Commission received by a foreign company for assistance in arranging cargo transportation taxable in India on account of ‘business connection’

Case Name : ADIT Vs ACM Shipping India Ltd. (ITAT Mumbai)
Appeal Number : ITA Nos. 5085 and 5087 (Mum.) of 2009
Date of Judgement/Order : 10/06/2011
Related Assessment Year : 2009-10 and 2010-11
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Transfer pricing – Operating profit of different STP units rendering identical services to related parties should not be considered on a stand-alone basis for computing ALP

Case Name : ACIT Vs Birla Soft Ltd. (ITAT Delhi)
Appeal Number : ITA No. 4001 (Delhi) of 2009
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2004-05
Courts : All ITAT (14953) ITAT Delhi (3706)
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Invocation of s 263 unjustified where Commissioner intended to substitute his own view in place of that of the Assessing Officer without pointing out as to how the action of the Assessing Officer is erroneous in law or on facts

Case Name : Satara Cattle Feed Industries (P) Ltd. Vs ACIT (ITAT Pune)
Appeal Number : ITA No. 617/PN/2008
Date of Judgement/Order : 31/05/2011
Related Assessment Year : 2003- 2004
Courts : All ITAT (14953) ITAT Pune (714)
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Transfer Pricing – As other income of the assessee is excluded from the net profit, the other income of comparable companies should also be excluded from their net profit and the full data of the comparables should also be provided to the assessee

Case Name : Kem Tron Technology (P) Ltd. Vs CIT (ITAT Ahemdabad)
Appeal Number : ITA No. 356 (Ahd.) of 2008
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2004- 05
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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Expression ‘contractor’ does not include within its fold a subcontractor carrying out any work in pursuance of a subcontract with a sub subcontractor in AY 2006–2007

Case Name : HCC-L&T Purulia Joint Venture Vs JCIT (ITAT Mumbai)
Appeal Number : ITA Nos. 1644, 3041/MUM/2010
Date of Judgement/Order : 24/06/2011
Related Assessment Year : 2006- 07 and 2007- 08
Courts : All ITAT (14953) ITAT Mumbai (3584)
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Limitation period does not apply to withholding tax proceedings – Punjab & Haryana HC

Case Name : Commissioner of Income Tax (TDS) Vs M/s H.M.T. Ltd. (Punjab & Haryana High Court)
Appeal Number : ITA No. 524 of 2009
Date of Judgement/Order : 14/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Punjab and Haryana HC (457)
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Grounds raising new questions which are essentially questions of fact cannot be permitted to be raised before high court and the Revenue in terms of sub-section 4 of Section 260A

Case Name : Alok Todi & Anr. Vs Commissioner of Income-Tax (Calcutta High Court)
Appeal Number : I.T.A. No.284 of 2004
Date of Judgement/Order : 13/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
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Rectification of an order does not mean deletion of the order originally passed and its substitution by a new order

Case Name : Faridabad Investment Company Limited Vs CIT (Calcutta High Court)
Appeal Number : I.T.A. No. 60 of 2004
Date of Judgement/Order : 13/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)
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In the absence of any satisfactory explanation for the late filing of the AIR , penalty can be imposed under s 271FA

Case Name : State of Rajasthan Vs Dy. CIT (Rajasthan High Court)
Appeal Number : S.B. Civil Writ Petition No. 5399/2011
Date of Judgement/Order : 13/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Rajasthan High Court (378)
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Transfer Pricing – Comparable transaction prices obtained from customs authorities can be used for Arm’s Length Pricing

Case Name : Coastal Energy Pvt. Ltd. Vs. ACIT (ITAT Chennai)
Appeal Number : I.T.A. No. 2099/Mds/2010
Date of Judgement/Order : 13/07/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Chennai (858)
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